99Entry of warehoused goods

99  Entry of warehoused goods  (1) Warehoused goods may be entered:  (a) for home consumption; or  (b) for export.  (2) 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.  (3) Subject to section 96A, the holder of a warehouse licence must not permit goods to be taken from a warehouse covered by the licence 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).  (4) An offence for a contravention of subsection (3) is an offence of strict liability.