71GGoods not to be entered while an entry is outstanding

71G  Goods not to be entered while an entry is outstanding  (1) If goods have been entered for home consumption under subsection 68(2) or (3), a person must not communicate a further import declaration or a warehouse declaration in respect of the goods or any part of the goods unless the import declaration that resulted in the goods being entered for home consumption is withdrawn.  (2) An offence for a contravention of subsection (1) is an offence of strict liability.