114BConfirming exporters

114B  Confirming exporters  (1) A person who:  (a) proposes to make an export declaration relating to particular goods or is likely to make, from time to time, export declarations in relation to goods of a particular kind; and  (b) will be unable to include in the export declaration or export declarations particular information in relation to the goods because the information cannot be ascertained until after the exportation of the goods; may apply to the Comptroller‑General of Customs for confirming exporter status in respect of the information and the goods.  (2) An application under subsection (1) must:  (c) contain such particulars as are required by the form including the reasons the information referred to in subsection (1) cannot be ascertained before exportation.  (3) Where a person applies for confirming exporter status in respect of particular information and particular goods or goods of a particular kind, the Comptroller‑General of Customs must:  (a) if the Comptroller‑General of Customs is satisfied that the information cannot be ascertained before exportation—grant the applicant that status by signing a notice stating:  (i) that the applicant is granted that status in respect of that information and those goods; and  (ii) that the grant is on such conditions as are specified in the notice; or  (b) if the Comptroller‑General of Customs is not so satisfied—refuse to grant the applicant that status by signing a notice stating that the Comptroller‑General of Customs has refused to grant the applicant that status and setting out the reasons for the refusal.  (4) A grant of confirming exporter status has effect from the day on which the relevant notice is signed.  (5) Without limiting the generality of the conditions to which a grant of confirming exporter status may be subject, those conditions must be expressed to include:  (a) a requirement that the appropriate confirming exporter status will be specified in any export declaration relating to the goods in respect of which the status was granted where the confirming exporter proposes to rely on that status; and  (b) a requirement that full details of the information in respect of which the status was granted will be provided as soon as practicable after exportation and not later than the time the Comptroller‑General of Customs indicates in the notice granting the status; and  (c) a requirement that, if information in respect of which the status was granted becomes, to the knowledge of the confirming exporter, able to be ascertained before the exportation of goods in respect of which the status was granted, the confirming exporter will notify the Comptroller‑General of Customs forthwith.  (6) Where the Comptroller‑General of Customs is satisfied that information in respect of which confirming exporter status was granted is now able to be ascertained before exportation, he or she must sign a notice in writing:  (a) cancelling the confirming exporter status forthwith; or  (b) modifying the confirming exporter status so that it no longer relates to that information.  (7) Where a person granted a confirming exporter status in respect of information and goods fails to comply with a condition to which the grant is subject, the person commits an offence.  (7A) Subsection (7) does not apply if the person has a reasonable excuse.  (7B) Subsection (7) is an offence of strict liability.  (8) Where:  (a) a person who is a confirming exporter in respect of information and goods of a particular kind is convicted of an offence against subsection (7); or  (b) the Comptroller‑General of Customs becomes satisfied that a person who is such a confirming exporter has failed to comply with a condition of a grant of confirming exporter status although no proceedings for an offence against subsection (7) have been brought against the person; the Comptroller‑General of Customs may:  (c) cancel that person’s status in respect of that information and those goods; or  (d) modify that person’s status so that it no longer relates to specified information or goods or so that the conditions to which it is subject are altered in a specified respect; by signing a notice stating that that status has been so cancelled or modified and setting out the reasons for that cancellation or modification.  (9) A cancellation or modification of the confirming exporter status of a person has effect on the day the relevant notice was signed.  (10) The Comptroller‑General of Customs must, as soon as practicable after signing a notice under subsection (3), (6) or (8), serve a copy of the notice on the person concerned but a failure to do so does not alter the effect of the notice. Subdivision D—General 114C  Authority to deal with goods entered for export  (1) If goods have been entered for export by the making of an export declaration in respect of the goods, a Collector must give an export entry advice, satisfying the requirements prescribed by the regulations, that constitutes either:  (a) an authority to deal with the goods to which the entry relates in accordance with the entry; or  (b) a refusal to provide such an authority.  (2) Without limiting the generality of subsection (1), the regulations must require an export entry advice to contain an export entry advice number by which the advice can be identified.  (3) An authority under subsection (1) to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.  (3A) An authority under subsection (1) to deal with goods may be expressed to be subject to a condition that any security required under section 16 of the Excise Act 1901 be given.  (4) If an authority under subsection (1) to deal with goods is expressed to be subject to a condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.  (4A) If an authority under subsection (1) to deal with goods is expressed to be subject to a condition that any security required under section 16 of the Excise Act 1901 be given, the authority is taken not to have been given until the security has been given.  (5) An officer may, at any time before goods authorised to be dealt with in accordance with an export entry are so dealt with, cancel the authority:  (ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or  (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is cancelled and setting out the reasons for the cancellation.  (6) If, at any time before goods authorised to be dealt with in accordance with an export entry are so dealt with, an officer has reasonable grounds to suspect that the goods have been dealt with in contravention of a Customs‑related law, the officer may suspend the authority for a specified period:  (ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or  (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is so suspended and setting out the reasons for the suspension.  (7) If, during the suspension under subsection (6) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods have been dealt with in contravention of a Customs‑related law, the officer must revoke the suspension:  (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person to whom the message notifying the suspension was sent, a message stating that the suspension is revoked.  (8) A cancellation or suspension of an authority, or a revocation of a suspension of an authority, has effect from the time when the relevant notice is served or the relevant message is sent, as the case may be. 114CA  Suspension of an authority to deal with goods entered for export in order to verify particulars of the goods  (1) An officer may, at any time before goods authorised to be dealt with in accordance with an export entry advice are so dealt with, suspend the authority to deal for a specified period in order to verify particulars of the goods shown in the export declaration made in respect of the goods:  (a) by reference to information contained in commercial documents relating to the goods that have been given to the Department by the owner of the goods on, or at any time after, the communication of the declaration to the Department; or  (b) by reference to information, in writing, in respect of the goods that has been so given to the Department.  (2) If an officer suspends under subsection (1) an authority to deal that was given in respect of a documentary declaration:  (a) the officer must:  (i) sign a notice that states that the authority is so suspended and sets out the reasons for the suspension; and  (ii) serve a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; and  (b) the suspension has effect from the time when the notice is served.  (3) If an officer suspends under subsection (1) an authority to deal that was given in respect of an electronic declaration:  (a) the officer must send electronically, to the person who made the declaration, a message that states that the authority is so suspended and sets out the reasons for the suspension; and  (b) the suspension has effect from the time when the message is sent. 114CB  Revocation of the suspension of an authority to deal  (1) If an authority to deal has been suspended under subsection 114CA(1), an officer must revoke the suspension if, during the period of suspension, the officer verifies the particulars of the goods shown in the export declaration made in respect of the goods.  (2) If the revocation relates to an authority to deal that was given in respect of a documentary declaration:  (a) the officer must:  (i) sign a notice that states that the suspension is revoked; and  (ii) serve a copy of the notice on the person to whom the notice of the suspension was given; and  (b) the revocation has effect from the time when the notice is served.  (3) If the revocation relates to an authority to deal that was given in respect of an electronic declaration:  (a) the officer must send electronically, to the person to whom the message notifying the suspension was sent, a message that states that the suspension is revoked; and  (b) the revocation has effect from the time when the message is sent. 114CC  An officer may seek additional information if an authority to deal has been suspended Scope  (1) This section applies if an authority to deal with goods is suspended under subsection 114CA(1) in order to verify particulars of the goods shown in the export declaration made in respect of the goods. Owner may be required to deliver commercial documents or information  (2) If an officer believes, on reasonable grounds, that the owner of the goods has custody or control of commercial documents relating to the goods, or has or can obtain information relating to the goods, that will assist the officer to verify those particulars, the officer may require the owner:  (a) to deliver to the officer the commercial documents relating to the goods that are in the owner’s custody or control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or  (b) to deliver to the officer such specified information, in writing, relating to the goods as is within the knowledge of the owner or as the owner is reasonably able to obtain.  (3) A documentary requirement for the delivery of documents or information relating to the goods must:  (a) be communicated to the person by whom, or on whose behalf, the export declaration was communicated; and  (4) An electronic requirement for the delivery of documents or information relating to the goods must:  (a) be sent electronically to the person who made the export declaration; and  (b) communicate such particulars as are set out in an approved statement. Officer may ask any questions relating to the goods  (5) An officer may ask:  (a) the owner of the goods; and  (b) if another person made the export declaration on behalf of the owner—the other person; Owner may be required to verify the particulars  (6) An officer may require the owner of the goods to verify the particulars shown in the export declaration by making a declaration or producing documents. Commercial documents must be returned  (7) Subject to section 215, if a person delivers a commercial document to an officer under this section, the officer must deal with the document and then return it to that person.