(a) the owner of goods has been required to deliver documents or information in relation to the goods under subsection (2); or
(b) the owner of, or the person making a warehouse declaration in respect of, goods has been asked a question in respect of the goods under subsection (5); or
(c) the owner of goods has been required to verify a matter in respect of the goods under subsection (6);
authority to deal with the relevant goods in accordance with the declaration must not be granted unless:
(d) the requirement referred to in paragraph (a) has been complied with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered or withdrawn; or
(f) the requirement referred to in paragraph (c) has been complied with or withdrawn, or a security has been taken for compliance with the requirement;
as the case requires.
(8) Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to warehouse declarations under this section, the officer must deal with the document and then return it to the person.
Subdivision E—General
71E Movement permissions
Movement permissions—movement to specified places
(1) Where particular goods, or goods of a particular kind, are, or after their importation will be, subject to customs control, application may be made to the Department, by document or electronically, in accordance with this section, for permission to move those goods, or goods of that kind, or to move them after their importation, to a place specified in the application.
(2) A documentary movement application must:
(a) be made by the owner of the goods concerned; and
(b) be communicated to the Department by giving it to an officer doing duty in relation to import entries or to the movement of goods subject to customs control.
(2A) If:
(a) the goods are goods to which section 68 applies; and
(b) the goods have not been entered for home consumption or warehousing; and
(c) subsection (2C) does not apply to the goods;
a movement application may be made only by:
(d) for goods carried on board a ship or aircraft—the operator of the ship or aircraft, a cargo reporter in relation to the goods, or a stevedore or depot operator who has, or intends to take, possession of the goods; or
(e) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—the owner of the goods.
(2B) A movement application under subsection (2A) must be made electronically.
(i) accompanied by, and described in, temporary admission papers issued in accordance with an agreement between Australia and one or more other countries that provides for the temporary importation of goods without payment of duty; or
(ii) subject to an application under section 162AA for permission to take delivery of goods; and
(b) neither of the following applies:
(i) the Comptroller‑General of Customs has refused to accept a security or undertaking under section 162A in relation to the goods;
(ii) a Collector has refused to grant permission under section 162A to take delivery of the goods.
(3) If a movement application is duly communicated to the Department, subsections (3AA) and (3AB) apply.
(3AA) An officer may direct the applicant to ensure that the goods are held in the place where they are currently located until the decision is made on the application.
(3AB) If a direction is not given under subsection (3AA), or a reasonable period has elapsed since the giving of such a direction to enable the making of an informed decision on the application, an officer must:
(a) if the application is a document movement application—by notice in writing to the applicant; or
(b) if the application is an electronic movement application—by sending a message electronically to the applicant;
do either of the following:
(c) give the applicant permission to move the goods to which the application relates in accordance with the application either unconditionally or subject to such conditions as are specified in the notice or message;
(d) refuse the application and set out in the notice or message the reasons for the refusal.
Movement permissions—excise‑equivalent warehouse licences
(3AC) The Comptroller‑General of Customs may give permission in writing to the holder of an excise‑equivalent warehouse licence to remove excise‑equivalent goods from the warehouse or warehouses covered by the licence to any other warehouse at which excise‑equivalent goods of the kind being removed are authorised to be warehoused (whether by that or any other excise‑equivalent warehouse licence).
(3AD) The Comptroller‑General of Customs:
(a) must give a permission under subsection (3AC) to the holder of an excise‑equivalent warehouse licence:
(i) on the grant of the licence if the licence covers more than one warehouse; or
(ii) for a licence that when granted covered only one warehouse—if the Comptroller‑General varies the licence to cover more than one warehouse; and
(b) otherwise, may give a permission under that subsection on application by the licence holder.
(3AE) A permission given under subsection (3AC) has effect subject to any conditions that apply to the licence that covers the warehouse from which the goods are removed.
Effect of movement permissions
(3AF) A permission given under paragraph (3AB)(c) or subsection (3AC) is, until revoked, authority for the person to whom the permission is given to move goods to which the permission relates accordingly.
Forfeiture of goods moved otherwise than as permitted
(3B) If a person moves goods otherwise than in accordance with the requirement of a permission to which the goods relate, the movement of the goods is, for the purposes of paragraph 229(1)(g), taken not to have been authorised by this Act.
Certain cargo reports taken to be movement applications
(3C) If a cargo report states that goods specified in the report are proposed to be moved from a Customs place to another Customs place, then, despite section 71L, the statement is taken to be a movement application in respect of the goods duly made under this section.
(3D) In subsection (3C):
Customs place has the meaning given by subsection 183UA(1).
Directions to move goods to a warehouse
(4) Where goods are moved to a place other than a warehouse in accordance with a permission under paragraph (3AB)(c), an officer of Customs may, at any time while the goods remain under customs control, direct in writing that they be moved from that place to a warehouse specified in the direction within a period specified in the direction.
(5) If goods are not moved in accordance with such a direction, an officer of Customs may arrange for the goods to be moved to the warehouse specified in the direction or to any other warehouse.
(6) Where an officer of Customs has arranged for goods to be moved to a warehouse, the Commonwealth has a lien on the goods for any expenses incurred in connection with their removal to the warehouse and for any warehouse rent and charges incurred in relation to the goods.
71F Withdrawal of import entries
(1) At any time after an import entry is communicated to the Department and before the goods to which it relates are dealt with in accordance with the entry, a withdrawal of the entry may be communicated to the Department by document or electronically.
(2) If, at any time after a person has communicated an import entry to the Department and before the goods are dealt with in accordance with the entry, the person changes information included in the entry, the person is taken, at the time when the import entry advice is given or communicated in respect of the altered entry, to have withdrawn the entry as it previously stood.
(3) A documentary withdrawal of an import entry must:
(a) be communicated by the person by whom, or on whose behalf, the entry was communicated; and
(b) be communicated to the Department by giving it to an officer doing duty in relation to import entries.
(5) A withdrawal of an import entry has no effect during any period while a requirement under subsection 71DA(2) or (6) or 71DL(2) or (6) in respect of the goods to which the entry relates has not been complied with.
(6) A withdrawal of an import entry is effected when it is, or is taken under section 71L to have been, communicated to the Department.
(7) If:
(a) an import entry is communicated to the Department; and
(b) any duty, fee, charge or tax in respect of goods covered by the entry remains unpaid in respect of the goods concerned for 30 days starting on:
(i) the day on which the import entry advice relating to the goods is communicated; or
(ii) if under subsection 132AA(1) the duty is payable by a time worked out under the regulations—the day on which that time occurs; and
(c) after that period ends, the Comptroller‑General of Customs gives written notice to the owner of the goods requiring payment of the unpaid duty, fee, charge or tax (as appropriate) within a further period set out in the notice; and
(d) the unpaid duty, fee, charge or tax (as appropriate) is not paid within the further period;
the import entry is taken to have been withdrawn under subsection (1).
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.
Penalty: 60 penalty units.
(2) An offence for a contravention of subsection (1) is an offence of strict liability.
71H Effect of withdrawal
(1) When a withdrawal of an import entry in respect of goods takes effect, any authority to deal with the goods is revoked.
(2) Despite the withdrawal:
(a) a person may be prosecuted under Division 4 of Part XIII, or an infringement notice may be given to a person, in respect of the import entry; and
(b) a penalty may be imposed on a person who is convicted of an offence in respect of the import entry;
as if it had not been withdrawn.
(3) The withdrawal of a documentary import declaration or of a documentary warehouse declaration does not entitle the person who communicated it to have it returned.
71J Annotation of import entry by Collector for certain purposes not to constitute withdrawal
Any annotation of an import entry that is made by a Collector as a result of the acceptance by a Collector of an application for a refund or rebate of all or a part of the duty paid, or for a remission of all or part of the duty payable, on goods covered by the entry, is not to be taken to constitute a withdrawal of the entry for the purposes of this Act.
71K Manner of communicating with Department by document
(1) An import entry, a withdrawal of an import entry, a visual examination application, a movement application, or a return for the purposes of subsection 69(8) or 70(7) or section 105C, that is communicated to the Department by document:
(a) must be in an approved form; and
(b) must contain such information as the approved form requires; and
(c) must be signed in the manner indicated in the approved form.
(2) The Comptroller‑General of Customs may approve different forms for documentary communications to be made in different circumstances or by different classes of persons.
71L Manner and effect of communicating with Department electronically
(1) An import entry, a withdrawal of an import entry, a visual examination application, a movement application, or a return for the purposes of subsection 69(8) or 70(7) or section 105C that is communicated to the Department electronically must communicate such information as is set out in an approved statement.
(2) The Comptroller‑General of Customs may approve different statements for electronic communications to be made in different circumstances or by different classes of persons.
(3) For the purposes of this Act, an import entry, a withdrawal of an import entry or a return for the purposes of subsection 69(8) or 70(7) or section 105C, is taken to have been communicated to the Department electronically when an import entry advice, or an acknowledgment of the withdrawal or the return, is communicated by a Collector electronically to the person identified in the import entry, withdrawal or return as the person sending it.
(4) A movement application that is communicated to the Department electronically must communicate such information as is set out in an approved statement.
(5) For the purposes of this Act, a movement application is taken to have been communicated to the Department electronically when an acknowledgment of the application is communicated by a Collector electronically to the person identified in the application as the person sending it.
71M Requirements for communicating to Department electronically
A communication that is required or permitted by this Division to be made to the Department electronically must:
(a) be signed by the person who makes it (see paragraph 126DA(1)(c)); and
(b) otherwise meet the information technology requirements determined under section 126DA.
72 Failure to make entries
(1) Where:
(a) imported goods are required to be entered; and
(b) an entry is not made in respect of the goods within such period commencing on the importation of the goods as is prescribed, or any further period allowed by a Collector;
a Collector may cause or permit the goods to be removed to a warehouse or such other place of security as the Collector directs or permits.
(2) Where goods that have been, or may be, removed under subsection (1) are live animals or are of a perishable or hazardous nature and a Collector considers it expedient to do so without delay, the Collector may sell, or otherwise dispose of, the goods.
(3) A Collector has a lien on goods for any expenses incurred by him or her in connection with their removal under subsection (1) and for any warehouse rent or similar charges incurred in relation to the goods.
(4) Where:
(a) goods (other than goods to which subsection (2) applies) have been, or may be, removed under subsection (1); and
(b) all things that are required to be done to enable authority to deal with the goods to be given, including the making of an entry in respect of the goods, are not done within:
(i) if the goods have been removed—such period as is prescribed commencing on the removal of the goods; or
(ii) if the goods have not been removed—such period as is prescribed commencing on the expiration of the period applicable under paragraph (1)(b) in relation to the goods;
a Collector may sell, or otherwise dispose of, the goods.
(5) A period prescribed for the purposes of subsection (1) or subparagraph (4)(b)(i) or (ii) may be a period prescribed in relation to all goods or in relation to goods in a class of goods.
73 Breaking bulk
(1) Subject to subsections (2B) and (3), a person shall not break the bulk cargo of a ship arriving in, or on a voyage to, Australia while the ship is within waters of the sea within the outer limits of the territorial sea of Australia, including such waters within the limits of a State or an internal Territory.
Penalty: 250 penalty units.
(2) Subject to subsections (2B) and (3), a person shall not break the bulk cargo of an aircraft arriving in, or on a flight to, Australia while the aircraft is:
(a) flying over Australia; or
(b) in, or flying over, waters of the sea within the outer limits of the territorial sea of Australia.
Penalty: 250 penalty units.
(2A) Subsections (1) and (2) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2B) Subsections (1) and (2) do not apply if the person has the permission of a Collector.
(3) Subsections (1) and (2) do not apply in respect of goods authority to deal with which has been given under section 71B.
74 Officer may give directions as to storage or movement of certain goods
(1) If an officer has reasonable grounds to suspect that a report of the cargo made in respect of a ship or aircraft:
(a) has not included particular goods that are intended to be unloaded from the ship or aircraft at a port or airport in Australia; or
(b) has incorrectly described particular goods;
the officer may give written directions to the cargo reporter as to how and where the goods are to be stored, and as to the extent (if any) to which the goods may be moved.
(2) An officer who has given a written direction under subsection (1) may, by writing, cancel the direction if the officer is satisfied that a report of the cargo made in respect of the ship or aircraft has included, or correctly described, as the case may be, the goods.
(3) If an officer has reasonable grounds to suspect that particular goods in the cargo that is to be, or has been, unloaded from a ship or aircraft are prohibited goods, the officer may give written directions to:
(a) the cargo reporter; or
(b) the stevedore or depot operator whose particulars have been communicated to the Department by the operator of the ship or aircraft under section 64AAC;
as to how and where the goods are to be stored, and as to the extent (if any) to which the goods may be moved.
(4) An officer who has given a written direction under subsection (3) may, by writing, cancel the direction if the officer is satisfied that the cargo does not contain prohibited goods.
(5) A person who intentionally contravenes a direction given to the person under subsection (1) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.
(6) A person who contravenes a direction given to the person under subsection (1) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.