(a) dutiable goods subject to customs control are, in accordance with authority to deal or by authority of a permission given under section 71E, taken from a place for removal to another place;
(b) the goods are not, or part of the goods is not, delivered to that other place; and
(c) when so requested by a Collector, the person who made the entry or to whom the permission was given, as the case may be, does not account for the goods, or for that part of the goods, as the case may be, to the satisfaction of a Collector in accordance with section 37;
the person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on the goods, or on that part of the goods, as the case may be, if they had been entered for home consumption on the day on which the demand was made.
(1B) Where:
(a) dutiable goods subject to customs control are, by authority of a permission given under section 71E, removed to a place other than a warehouse; and
(b) the person to whom the permission was given fails to keep those goods safely or, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37;
the person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on those goods if they had been entered for home consumption on the day on which the demand was made.
(2) An amount payable under subsection (1), (1A) or (1B) shall be a debt due to the Commonwealth and may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector.
(3) In proceedings under the last preceding subsection, a statement or averment in the complaint, claim or declaration of the Collector is evidence of the matter or matters so stated or averred.
(4) This section does not affect the liability of a person arising under or by virtue of:
(a) any other provision of this Act; or
(b) a security given under this Act.
36 Offences for failure to keep goods safely or failure to account for goods
Offences for failure to keep goods safely
(1) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
(c) the person fails to keep the goods safely.
Penalty: 500 penalty units.
(2) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
(c) the person fails to keep the goods safely.
Penalty: 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Offences for failure to account for goods
(4) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
(c) the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.
Penalty: 500 penalty units.
(5) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and
(c) the goods are taken, in accordance with the authority to deal or by authority of the permission under section 71E, from a place for removal to another place; and
(d) the goods are not, or part of the goods is not, delivered to that other place; and
(e) the person, when so requested by a Collector, does not account for the goods or for that part of the goods (as the case may be) to the satisfaction of a Collector in accordance with section 37.
Penalty: 500 penalty units.
(6) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
(c) the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.
Penalty: 60 penalty units.
(7) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and
(c) the goods are taken, in accordance with the authority to deal or by authority of the permission under section 71E, from a place for removal to another place; and
(d) the goods are not, or part of the goods is not, delivered to that other place; and
(e) the person, when so requested by a Collector, does not account for the goods or for that part of the goods (as the case may be) to the satisfaction of a Collector in accordance with section 37.
Penalty: 60 penalty units.
(8) An offence against subsection (6) or (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Removal of goods by authority of section 71E permission
(9) Without limiting subsection (1), (2), (4) or (6), if goods are removed to a place other than a warehouse by authority of a permission given to a person under section 71E, the person is taken to have, or to have been entrusted with, the possession, custody or control of the goods for the purposes of paragraph (1)(b), (2)(b), (4)(b) or (6)(b).
Other liabilities not affected
(10) This section does not affect the liability of a person arising under or by virtue of:
(a) any other provision of this Act; or
(b) a security given under this Act.
37 Accounting for goods
A person accounts for goods or a part of goods to the satisfaction of a Collector in accordance with this section if, and only if:
(a) the Collector sights the goods; or
(b) if the Collector is unable to sight the goods—the person satisfies the Collector that the goods have been dealt with in accordance with this Act.
42 Right to require security
(1) The Commonwealth shall have the right to require and take securities for compliance with this Act, for compliance with conditions or requirements to which the importation or exportation of goods is subject and generally for the protection of the revenue, and pending the giving of the required security in relation to any goods subject to customs control, an officer of Customs may refuse to deliver the goods or to give any authority to deal with the goods.
(1A) The right of the Commonwealth under subsection (1) to require and take a security includes the right to require and take securities for payment of any penalty that a person may become liable to pay to the Commonwealth under the Customs Undertakings (Penalties) Act 1981.
(1B) The right of the Commonwealth under subsection (1) to require and take a security includes the right to require and take securities in respect of any interim duty that may be payable on goods under the Customs Tariff (Anti‑Dumping) Act 1975 but no such security shall be required or taken under this Act:
(a) on an application under section 269TB of this Act in respect of the goods to which the application relates before the time at which the Commissioner (within the meaning of Part XVB) has made a preliminary affirmative determination, within the meaning of Part XVB, in respect of those goods; or
(b) on like goods imported into Australia before that time.
(1C) If:
(a) an undertaking is given and accepted under subsection 269TG(4) or 269TJ(3) in respect of goods; and
(b) the undertaking is subsequently breached;
the Commonwealth may require and take securities in respect of any interim duty that may be payable under the Customs Tariff (Anti‑Dumping) Act 1975 on the goods or on like goods imported into Australia.
(1D) The right of the Commonwealth under subsection (1) to require and take a security includes the right to require and take a security in respect of any interim duty that may be payable under the Customs Tariff (Anti‑Dumping) Act 1975 on goods the subject of an application under subsection 269ZE(1) of this Act.
(2) The right of the Commonwealth under subsection (1) to require and take securities includes the right to require and take a security for a purpose or purposes for which security may be taken under that subsection and for a purpose or purposes for which security may be taken under section 16 of the Excise Act 1901‑1957 and the succeeding provisions of this Part apply to and in relation to such a security in the same manner as they apply to and in relation to any other security required and taken under subsection (1).
(3) The rights of the Commonwealth under this section may be exercised by a Collector on behalf of the Commonwealth.
43 Form of security
A security shall be given in a manner and form approved by a Collector and may, subject to that approval, be by bond, guarantee, cash deposit or any other method, or by two or more different methods.
44 General securities may be given
When security is required for any particular purpose security may by the authority of the Comptroller‑General of Customs be accepted to cover all transactions for such time and for such amounts as the Comptroller‑General of Customs may approve.
45 Cancellation of securities
(1) All securities may after the expiration of 3 years from the date thereof or from the time specified for the performance of the conditions thereof be cancelled by the Comptroller‑General of Customs.
(2) A security taken in respect of any interim duty that may become payable on goods under section 8, 9, 10 or 11 of the Customs Tariff (Anti‑Dumping) Act 1975, being a security taken before the publication under Part XVB of this Act of a notice declaring that section to apply to those goods, shall be cancelled before the expiration of the prescribed period after the date the security is taken.
(3) In subsection (2), prescribed period means:
(a) in relation to a security in respect of any interim duty that may be payable on goods under section 8 or 9 of the Customs Tariff (Anti‑Dumping) Act 1975—a period described in subsection (3A) of this section; or
(b) in any other case—a period of 4 months.
(3A) For the purposes of paragraph (3)(a), the period is:
(a) unless paragraph (b) of this subsection applies:
(i) a period of 4 months; or
(ii) if an exporter of goods of the kind referred to in paragraph (3)(a) requests a longer period—a period (not exceeding 6 months) that the Commissioner (within the meaning of Part XVB) determines to be appropriate; or
(b) if the security was taken in connection with an investigation under Part XVB and the non‑injurious price of goods the subject of the investigation as ascertained, or last ascertained, for the purposes of the investigation is less than the normal value of such goods as so ascertained, or last so ascertained:
(i) a period of 6 months; or
(ii) if an exporter of goods of the kind referred to in paragraph (3)(a) requests a longer period—a period (not exceeding 9 months) that the Commissioner (within the meaning of Part XVB) determines to be appropriate.
(4) Where:
(a) a notice is published under Part XVB of this Act declaring section 8, 9, 10 or 11 of the Customs Tariff (Anti‑Dumping) Act 1975 to apply to goods of a particular kind that may be imported into Australia;
(b) goods of that kind are imported while that notice is in force; and
(c) security is taken after the importation of those goods in relation to the interim duty that may be payable in respect of them;
subsection (2) does not apply in relation to that security.
46 New securities
If the Collector shall not at any time be satisfied with the sufficiency of any security the Collector may require a fresh security and a fresh security shall be given accordingly.
47 Form of security
The form of security in Schedule I hereto shall suffice for all the purposes of a bond or guarantee under this Act and without sealing shall bind its subscribers as if sealed and unless otherwise provided therein jointly and severally and for the full amount.
48 Effect of security
(1) Whenever any such security is put in suit by the Collector the production thereof without further proof shall entitle the Collector to judgment for their stated liability against the persons appearing to have executed the same unless the defendants shall prove compliance with the condition or that the security was not executed by them or release or satisfaction.
(2) If it appears to the Court that a non‑compliance with a security has occurred, the security shall not be deemed to have been discharged or invalidated, and the subscribers shall not be deemed to have been released or discharged from liability by reason of:
(a) an extension of time or other concession; or
(b) the Commonwealth having consented to, or acquiesced in, a previous non‑compliance with the condition; or
(c) the Collector having failed to bring suit against the subscribers upon the occurrence of a previous non‑compliance with the condition.
Part IV—The importation of goods
Division 1A—Preliminary
49 Importation
For the purpose of securing the due importation of goods:
(1) The ship or aircraft may be boarded.
(2) The cargo shall be reported.
(3) The goods shall be entered unshipped and may be examined.
49A Ships and aircraft deemed to be imported
(1) Where:
(a) a ship or an aircraft has entered Australia; and
(b) a Collector, after making such inquiries as he or she thinks appropriate, has reason to believe that the ship or aircraft might have been imported into Australia;
he or she may serve, in accordance with subsection (4), a notice in respect of the ship or aircraft stating that, if the ship or aircraft remains in Australia throughout the period of 30 days commencing on the day on which the notice was served, the ship or aircraft shall be deemed to have been imported into Australia and may be forfeited.
(2) Where a notice under subsection (1) has been served in respect of a ship or an aircraft, a Collector, if he or she considers that, having regard to weather conditions or any other relevant matter, it is reasonable to do so, may extend the period specified in the notice by serving, in accordance with subsection (4), a notice in respect of the ship or aircraft stating that that period has been extended and specifying the period by which it has been extended.
(3) Where a notice under subsection (1) has been served in respect of a ship or an aircraft, a Collector may, before the expiration of the period specified in the notice, or, if that period has been extended under subsection (2), that period as extended, revoke that notice by serving, in accordance with subsection (4), a notice in respect of the ship or aircraft stating that the first‑mentioned notice is revoked.
(4) A Collector shall serve a notice under subsection (1), (2) or (3) in respect of a ship or an aircraft by causing the notice to be affixed to a prominent part of the ship or aircraft.
(5) Where a Collector serves a notice under subsection (1), (2) or (3) in respect of a ship or an aircraft, he or she shall, as soon as practicable after serving the notice, publish a copy of the notice in:
(a) a newspaper circulating generally in the State or Territory in which the ship or aircraft is situated, or, in the case of a ship or seaplane that is not in a State or Territory, in the State or Territory that is adjacent to the place where the ship or seaplane is situated; and
(b) if that newspaper does not circulate in the locality in which the ship or aircraft is situated—a newspaper (if any) circulating in that locality.
(6) Where a Collector who proposes to serve a notice under subsection (1), (2) or (3) in respect of a ship or aircraft considers that the person (if any) in charge of the ship or aircraft is unlikely to be able to read the English language but is likely to be able to read another language, the Collector shall, when causing the notice to be affixed to the ship or aircraft, cause a translation of the notice into a language that that person is likely to be able to read to be affixed to the ship or aircraft as near as practicable to the notice.
(7) Where:
(a) a Collector has served a notice under subsection (1) in respect of a ship or aircraft;
(b) the Collector has complied with subsections (5) and (6) in relation to the notice;
(c) the notice has not been revoked under subsection (3);
(d) the ship or aircraft has remained in Australia throughout the period specified in the notice, or, if that period has been extended under subsection (2), that period as extended; and
(e) an entry has not been made in respect of the ship or aircraft during that period or that period as extended, as the case requires;
the ship or aircraft shall, for the purpose of this Act be deemed to have been imported into Australia on the expiration of that period or that period as extended, as the case requires.
(8) A reference in this section to Australia shall be read as including a reference to waters within the limits of any State or internal Territory.
(9) A reference in this section to a ship is not to be read as including a reference to:
(a) an overseas resources installation; or
(b) an overseas sea installation; or
(c) an overseas offshore electricity installation.
49B Installations and goods deemed to be imported
(1) Where:
(a) an overseas resources installation (not being an installation referred to in subsection (2)), becomes attached to the Australian seabed; or
(b) an overseas sea installation (not being an installation referred to in subsection (2)) becomes installed in an adjacent area or in a coastal area; or