Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4 - Exportation procedures after Certificate of Clearance issued  

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History

Division heading inserted by No 111 of 1990, s 21, effective 1 June 1991.

Transitional provisions

Amending Act No 111 of 1990, s 21(2) provides:

Where, immediately before the day fixed by Proclamation for the commencement of this section, a person has authority (however it is described) to use computer facilities for communication with Customs relating to the exportation of goods, that person is to be treated, on and after that day, as if he or she had been registered on that day as a registered EXIT user by virtue of a notice to that effect having been signed under subsection 122A(5) of the Principal Act as amended by this Act.

SECTION 124   MASTER OR PILOT TO ACCOUNT FOR MISSING GOODS  

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124(1)   [After clearance]  

The master of every ship and the pilot of every aircraft after clearance shall -

(a) On demand by an officer produce the Certificate of Clearance;

(b) Account to the satisfaction of the Collector for any goods specified or referred to in the Outward Manifest and not on board his or her ship or aircraft.

Penalty: 100 penalty units.

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History

S 124(1) amended by No 8 of 2007, s 3 and Sch 5 item 65, by inserting " or her " after " his " , effective 15 March 2007.

S 124(1) amended by No 82 of 2002.

124(2)   [Strict liability]  

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Subsection (1) is an offence of strict liability.

Note: For strict liability , see section 6.1 of the Criminal Code .

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History

S 124(2) inserted by No 24 of 2001, s 3, Sch 21 [ 52], effective 15 December 2001.

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