Customs Act 1901
115Goods not to be taken on board without authority to deal
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115 Goods not to be taken on board without authority to deal
(1) The owner of a ship or aircraft must not permit goods required to be entered for export to be taken on board the ship or aircraft for the purpose of export unless:
(a) an authority to deal with the goods is in force under section 114C; or
(b) the goods are, or are included in a class of goods that are, excluded by the regulations from the application of this section.
116 What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry
(a) goods are entered for export by the making of an export declaration in respect of the goods; and
(b) none of the goods or some only of the goods have been exported in accordance with the entry at the end of a period of 30 days after the intended day of exportation notified in the entry;
the authority to deal with the goods in accordance with the entry, so far as it relates to goods not exported before the end of the period, is, at the end of the period, taken to have been revoked.
(2) If an authority to deal with goods entered for export is taken, under subsection (1), to have been totally or partially revoked, the owner of the goods must, within 7 days after the end of the period referred to in that subsection:
(a) if the authority to deal was taken to be totally revoked—withdraw the entry relating to the goods; and
(b) if the authority to deal was taken to be partially revoked—amend the entry so that it relates only to the goods exported before the end of the period.
(4) If the owner of goods entered for export amends the original entry in accordance with paragraph (2)(b), the owner is, in accordance with subsection 119C(1), taken to have withdrawn the original entry but this Act has effect as if:
(a) the amended entry had been communicated to the Department; and
(b) an authority to deal with the goods to which the amended entry relates in accordance with the amended entry had been granted under section 114C;
on the day, or the respective days, on which the original entry was communicated and the original authority to deal was granted.
117 Security
The Collector may require the owner of any goods entered for export and subject to customs control to give security that the goods will be landed at the place for which they are entered or will be otherwise accounted for to the satisfaction of the Collector.
117AA Consolidation of certain goods for export can only occur at a prescribed place
(1) A person must not consolidate, or take part in the consolidation of, prescribed goods for export unless the consolidation is to be carried out at a place prescribed by the regulations for the purposes of this section.