Customs Act 1901



Warehouse goods may be entered -

(a) for home consumption; or

(b) for export.


Subject to sections 69 and 70 , the holder of a warehouse licence must not permit warehoused goods to be delivered for home consumption unless:

(a) they have been entered for home consumption; and

(b) an authority to deal with them is in force.

Penalty: 60 penalty units.


Subject to section 96A , the holder of a warehouse licence must not permit goods to be taken from the warehouse for export unless:

(a) they have been entered for export; and

(b) an authority to deal with them is in force; and

(c) if the goods are, or are included in a class of goods that are, prescribed by the regulations-the holder of the relevant warehouse licence has ascertained, from information made available by a Collector, the matters mentioned in paragraphs (a) and (b).

Penalty: 60 penalty units.


An offence for a contravention of subsection (3) is an offence of strict liability.


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