(2) If goods are to be released from a warehouse for export, the holder of the warehouse licence must give notice to the Department electronically, within the period that begins at the prescribed time and ends at the prescribed time, stating that the goods are to be released and giving such particulars of the release of the goods as are required by an approved statement.
(3) The holder of a warehouse licence must give the Department notice in accordance with subsection (3A) if:
(a) goods that have previously been released for export from a warehouse covered by the licence are returned to the warehouse; or
(b) excise‑equivalent goods that have previously been released for export from a warehouse covered by the licence are returned to a different warehouse covered by that or any other excise‑equivalent warehouse licence.
(3A) A notice under subsection (3) must:
(a) be given electronically; and
(b) be given within the period prescribed by the regulations; and
(c) state that the goods have been returned; and
(d) include such particulars of the return of the goods as are required by an approved statement.
(4) A person who contravenes subsection (2) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(5) An offence against subsection (4) is an offence of strict liability.
102AA Giving of notices
Notices to persons
(1) A notice under this Part from the Comptroller‑General of Customs or a Collector to a person must be given to the person by:
(a) sending it by email to the last known email address of the person; or
(b) sending it by other electronic means to the person; or
(c) delivering it personally to the person; or
(d) sending it to the person by pre‑paid post or registered post to the person’s last known place of residence or business; or
(e) leaving it at:
(i) the person’s last known place of residence with some person apparently a resident of that place and apparently not less than 16 years of age; or
(ii) the person’s last known place of business with some person apparently employed at that place and apparently not less than 16 years of age; or
(f) for a notice to the holder of a warehouse licence (and in addition to paragraphs (a) to (e))—delivering it personally to a person who, at the time of delivery, apparently participates in the management or control of a warehouse covered by the licence.
Notices to partnerships
(2) A notice under this Part from the Comptroller‑General of Customs or a Collector to a partnership must be given to the partnership by:
(a) sending it by email to the last known email address of the partnership or a partner in the partnership; or
(b) sending it by other electronic means to the partnership or a partner in the partnership; or
(c) delivering it personally to a partner in the partnership; or
(d) sending it to the partnership by pre‑paid post or registered post to the partnership’s last known place of business; or
(e) leaving it at the partnership’s last known place of business with some person apparently employed at that place and apparently not less than 16 years of age; or
(f) for a notice to the holder of a warehouse licence (and in addition to paragraphs (a) to (e))—delivering it personally to a person who, at the time of delivery, apparently participates in the management or control of a warehouse covered by the licence.
Common rule
(3) For the purpose of the application of section 29 of the Acts Interpretation Act 1901 to the sending by post of a notice under this Part on a person or partnership who holds or held a warehouse licence, if the notice is posted as a letter addressed to the person or partnership at the address of a place that is or was covered by the licence, the notice is taken to be properly addressed.
102AB Disclosure of excise‑equivalent warehouse licence information
An officer of Customs must disclose information relating to an excise‑equivalent warehouse licence (within the meaning of this Part) to a taxation officer if the officer of Customs reasonably believes that the disclosure is necessary for the purposes of the Commissioner of Taxation performing a function or exercising a power in relation to the register established under subsection 40(1) of the Excise Act 1901.
Part VAAA—Cargo terminals
Division 1—Preliminary
102B Definitions
In this Part:
cargo handler means a person who is involved in any of the following activities at a cargo terminal:
(a) the movement of goods subject to customs control into, within or out of the terminal;
(b) the loading, unloading or handling of goods subject to customs control at the terminal;
(c) the storage, packing or unpacking of goods subject to customs control at the terminal.
cargo terminal means a place (other than a depot to which a depot licence relates or a warehouse to which a warehouse licence relates), within the limits of a port, airport or wharf, where:
(a) goods are located immediately after being unloaded from a ship that:
(i) has taken the goods on board at a place outside Australia; and
(ii) carried the goods to a port or wharf in a State or Territory where some or all of the goods are unloaded; or
(b) goods are located immediately after being unloaded from an aircraft that:
(i) has taken the goods on board at a place outside Australia; and
(ii) carried the goods to an airport in a State or Territory where some or all of the goods are unloaded; or
(c) goods are located immediately before being loaded on a ship or aircraft in which they are to be exported.
cargo terminal operator, in relation to a cargo terminal, means a person who manages the cargo terminal.
establishment identification, in relation to a cargo handler and a port, airport or wharf, means the handler’s identification code provided by a Collector for the port, airport or wharf.
executive officer of a body corporate means a person, by whatever name called and whether or not a director of the body, who is concerned in, or takes part in, the management of the body.
place includes an area, a building and a part of a building.
102BA Meaning of fit and proper person
(1) In deciding whether a natural person is a fit and proper person for the purposes of this Part, the decision‑maker must have regard to:
(a) any conviction of the person of an offence against this Act committed within the 10 years immediately before the decision; and
(b) any conviction of the person of an offence punishable by imprisonment for 1 year or longer:
(i) against another law of the Commonwealth; or
(ii) against a law of a State or Territory;
if that offence was committed within the 10 years immediately before the decision; and
(c) whether the person has been refused a transport security card, or has had such a card suspended or cancelled, within the 10 years immediately before the decision; and
(d) if a request has been made of the person under subsection 102CF(2) and the Comptroller‑General of Customs is considering giving a direction to the person under Division 5—any misleading statement given by the person in response to the request.
(2) In deciding whether a company is a fit and proper person for the purposes of this Part, the decision‑maker must have regard to:
(a) any conviction of the company of an offence:
(i) against this Act; or
(ii) if punishable by a fine of 100 penalty units or more—against another law of the Commonwealth, or a law of a State or of a Territory;
committed:
(iii) within the 10 years immediately before the decision; and
(iv) at a time when any person who is presently a director, officer or shareholder of the company was such a director, officer or shareholder; and
(b) whether a receiver of the property, or part of the property, of the company has been appointed; and
(c) whether the company is under administration within the meaning of the Corporations Act 2001; and
(d) whether the company has executed, under Part 5.3A of that Act, a deed of company arrangement that has not yet terminated; and
(e) whether the company is under restructuring within the meaning of that Act; and
(f) whether the company has made, under Division 3 of Part 5.3B of that Act, a restructuring plan that has not yet terminated.
Division 2—Obligations of cargo terminal operators
102C Notifying Department of cargo terminal
(1) The cargo terminal operator of a cargo terminal must notify the Department of:
(a) the terminal managed by the operator; and
(b) the terminal’s physical address.
(2) A notification must:
(a) be in a form approved, in writing, by the Comptroller‑General of Customs for the purposes of this section; and
(b) provide all the information, and be accompanied by any documents, required by the form.
102CA Physical security of cargo terminal and goods
(1) The cargo terminal operator of a cargo terminal must ensure:
(a) adequate physical security of the terminal; and
(b) adequate security of goods at the terminal.
(2) At a minimum, the following requirements must be met in relation to a cargo terminal:
(a) the terminal must be protected by:
(i) adequate fencing; and
(ii) a monitored alarm system;
(b) entry or exit to the terminal must be controlled or limited;
(c) appropriate procedures and methods for ensuring the security of goods at the terminal must be in place.
(3) The cargo terminal operator of a cargo terminal must give the Department written notice of any substantial change that would affect:
(a) the physical security of the terminal; or
(b) the security of goods at the terminal.
(4) A notice must be given at least 30 days before the change occurs, unless the change is required in response to an emergency or disaster, in which case a notice must be given as soon as practicable.
(5) Within 30 days of being requested to do so by an authorised officer, the cargo terminal operator must provide documentation of the procedures and methods in place for ensuring the security of goods at the terminal.
102CB Movement of signs at or near cargo terminal
(1) If an officer of Customs has placed a sign at or near a cargo terminal, the cargo terminal operator of the terminal must ensure that the sign is not concealed, moved or removed without the written approval of an authorised officer.
(2) Subsection (1) does not apply if:
(a) the sign is temporarily moved while maintenance or construction work is carried out; and
(b) the sign is moved for no more than 5 days.
102CC Notification requirements relating to goods
(1) The cargo terminal operator of a cargo terminal must, within the time and in the manner mentioned in subsection (2), notify the Department of any of the following events:
(a) an unauthorised movement of goods subject to customs control in or from the cargo terminal;
(b) an unauthorised access to goods subject to customs control:
(i) in the cargo terminal; or
(ii) on a ship or aircraft within, or adjacent to, the terminal;
(c) an unauthorised access to an information system, whether electronic or paper based, relating to goods subject to customs control;
(d) an enquiry relating to goods subject to customs control from a person who does not have a commercial connection with the goods;
(e) a theft, loss or damage of goods subject to customs control;
(f) a break in and entry, or attempted break in, of the cargo terminal;
(g) a change that may adversely affect the security of the terminal;
(h) a suspected breach of a Customs‑related law in the cargo terminal.
(2) The notification of an event must:
(a) be in writing; and
(b) be made as soon as practicable, but not later than 5 days after the cargo terminal operator becomes aware of the event.
102CD Unclaimed goods
(1) The cargo terminal operator of a cargo terminal must notify the Department, within the time and in the manner mentioned in subsection (2), of goods not belonging to the operator that remain at the terminal for more than 30 days.
(2) The notification must:
(a) be in writing, including:
(i) a description of the goods; and
(ii) the date the goods were received; and
(b) be made no later than 35 days after the date the goods were received.
102CE Record keeping requirements
(1) The cargo terminal operator of a cargo terminal must keep a record of each person who enters the terminal.
(2) The record may be kept by electronic means.
(3) The record must include such particulars for each person as are prescribed by the regulations.
(4) Within 30 days of being requested to do so by an authorised officer, the cargo terminal operator must provide to the officer the records kept under this section for the period specified in the request.
(5) The disclosure of personal information in response to a request by an authorised officer is taken to be a disclosure that is authorised by this Act for the purposes of the Privacy Act 1988.
(6) Subsection (1) does not apply in relation to a person who is:
(a) an employee of the cargo terminal operator; or
(b) an officer or employee of, or of an authority of, the Commonwealth, a State or a Territory.
102CF Fit and proper person
(1) The cargo terminal operator of a cargo terminal must take all reasonable steps to ensure that:
(a) the operator is a fit and proper person; and
(b) if the operator is a body corporate—each executive officer of the body corporate is a fit and proper person.
(2) Within 30 days of being requested to do so by an authorised officer, the cargo terminal operator must provide to the officer information that would support an assessment that:
(a) the operator is a fit and proper person; and
(b) if the operator is a body corporate—each executive officer of the body corporate is a fit and proper person.
102CG Adequate training of staff
The cargo terminal operator of a cargo terminal must take all reasonable steps to educate and train its employees or other persons involved in the operator’s business to ensure their awareness of the operator’s responsibilities and obligations in relation to goods subject to customs control.
102CH Complying with directions
The cargo terminal operator of a cargo terminal must comply with a written direction given by an authorised officer under section 102EB.
102CI Responsibility to provide facilities and assistance
The cargo terminal operator of a cargo terminal must provide an authorised officer with all reasonable facilities and assistance for the effective exercise of their powers under a Customs‑related law.
102CJ Comptroller‑General of Customs may impose additional obligations
The Comptroller‑General of Customs may, by legislative instrument, impose additional obligations on cargo terminal operators generally if the Comptroller‑General of Customs considers the obligations to be necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations; or
(c) for any other purpose.
102CK Offence—failure to comply with obligations or requirements
(1) A person commits an offence if:
(a) the person is a cargo terminal operator; and
(b) the person fails to comply with an obligation or requirement:
(i) set out in this Division; or
(ii) set out in a legislative instrument made under section 102CJ.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Division 3—Obligations of cargo handlers
102D Certain provisions of Division 2 apply
Sections 102CC and 102CF to 102CI apply to a cargo handler in the same way as they apply to a cargo terminal operator.
102DA Unpacking of goods in containers at cargo terminal
If goods are in a container at a cargo terminal, a cargo handler must not allow the container to be unpacked without the written approval of an authorised officer.
102DB Facilitating transhipment or export of goods
If goods are imported into Australia and are subject to customs control, a cargo handler must not facilitate the transhipment or export of the goods without the written approval of an authorised officer.
102DC Using establishment identification when communicating with Department
(1) When communicating electronically with the Department about activities undertaken at a port, airport or wharf, a cargo handler must use his, her or its correct establishment identification for the port, airport or wharf.
(2) Subsection (1) does not apply in relation to a particular port, airport or wharf if a cargo handler has the written approval of an authorised officer for the handler to use a contingency code for the port, airport or wharf.
102DD Comptroller‑General of Customs may impose additional obligations
The Comptroller‑General of Customs may, by legislative instrument, impose additional obligations on cargo handlers generally if the Comptroller‑General of Customs considers the obligations to be necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations; or
(c) for any other purpose.
102DE Offence—failure to comply with obligations or requirements
(1) A person commits an offence if:
(a) the person is a cargo handler; and
(b) the person fails to comply with an obligation or requirement:
(i) set out in section 102CC, 102CF, 102CG, 102CH or 102CI; or
(ii) set out in this Division; or
(iii) set out in a legislative instrument made under section 102DD.
Penalty: 60 penalty units.
Note: For subparagraph (b)(i), see section 102D.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.