(3) This section has effect despite any provision in the Electronic Transactions Act 1999.
112BC Statement to Parliament
As soon as practicable after the end of each financial year, the Defence Minister must cause a statement to be tabled in each House of the Parliament about the exercise of the Defence Minister’s powers under this Division during that year (whether or not the statement is part of an annual report).
Division 1A—Directions in relation to goods for export etc. that are subject to customs control
112C Collector may give directions in relation to goods for export etc. that are subject to customs control
(1) A Collector may give a written direction to move or not move, or about the storage of, goods that are subject to customs control under paragraph 30(1)(b), (c), (d) or (e) if the direction is:
(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.
(2) The direction may be given to:
(a) the person who made an export declaration in relation to the goods; or
(b) the owner of the goods; or
(c) if the goods are in a place prescribed for the purposes of paragraph 30(1)(d) or (e)—the person apparently in charge of the place, or part of such a place; or
(d) a person who takes delivery of the goods at a wharf or airport; or
(e) a person engaged to load the goods on a ship or aircraft.
(3) This section does not limit the directions that a Collector may give under section 77Y or 87C.
112D Compliance with a direction given under section 112C
(1) A person commits an offence if:
(a) the person is given a direction under section 112C; and
(b) the person intentionally refuses or fails to comply with the direction.
Penalty: 120 penalty units.
(2) A person commits an offence if:
(a) the person is given a direction under section 112C; and
(b) the person refuses or fails to comply with the direction.
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.
Division 2—Entry and clearance of goods for export
Subdivision A—Preliminary
113 Entry of goods for export
(1) The owner of goods intended for export:
(a) must ensure that the goods are entered for export; and
(b) must not allow the goods:
(i) if the goods are a ship or aircraft that is to be exported otherwise than in a ship or aircraft—to leave the place of exportation; or
(ii) if the goods are other goods—to be loaded on the ship or aircraft in which they are to be exported;
unless:
(iii) an authority to deal with them is in force; or
(iv) the goods are, or are included in a class of goods that are, excluded by the regulations from the application of this paragraph.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict liability.
(2) Subsection (1) does not apply to:
(a) goods that are accompanied or unaccompanied personal or household effects of a passenger in, or a member of the crew of, a ship or aircraft; and
(b) goods (other than prescribed goods) constituting, or included in, a consignment that:
(i) is consigned by post, by ship or by aircraft from one person to another; and
(ii) has an FOB value not exceeding $2,000 or such other amount as is prescribed.
(d) containers that are the property of a person carrying on business in Australia and that are exported on a temporary basis to be re‑imported, whether empty or loaded; and
(e) containers that are intended for use principally in the international carriage of goods, other than containers that, when exported from Australia, cease, or are intended to cease, to be the property of a natural person resident, or a body corporate incorporated, in Australia; and
(f) goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations.
(2A) However, subsection (2) does not exempt from subsection (1) goods for the export of which a permission (however described) is required by an Act or an instrument made under an Act, other than goods or classes of goods prescribed by the regulations for the purposes of this subsection.
(3) For the purposes of paragraph (2)(a), goods:
(a) in quantities exceeding what could reasonably be expected to be required by a passenger or member of the crew of a ship or aircraft for his or her own use; or
(b) that are, to the knowledge or belief of a passenger or a member of the crew of a ship or aircraft, to be sold, or used in the course of trading, outside Australia;
are not included in the personal or household effects of that passenger or crew member.
113AA How an entry of goods for export is made
An entry of goods for export is made by making in respect of the goods an export declaration other than a declaration that a Collector refuses under subsection 114(8) to accept.
Subdivision B—Export declarations
114 Making an export declaration
(1) An export declaration is a communication to the Department in accordance with this section of information about goods that are intended for export.
(2) An export declaration can be communicated by document or electronically.
(3) A documentary export declaration:
(a) can be made only by the owner of the goods concerned; and
(b) must be communicated to the Department by giving or sending it to an officer doing duty in relation to export declarations; and
(c) must be in an approved form; and
(d) must contain such information as is required by the form; and
(e) must be signed by the person making it.
(4) An electronic export declaration must communicate such information as is set out in an approved statement.
(5) If the information communicated to the Department in an export declaration relating to goods adequately identifies any permission (however it is described) that has been given for the exportation of those goods, the identification of the permission in that information is taken, for the purposes of any law of the Commonwealth (including this Act), to be the production of the permission to an officer.
(6) However, subsection (5) does not affect any power of an officer, under this Act, to require the production of a permission referred to in that subsection.
(7) When, in accordance with section 119D, an export declaration is taken to have been communicated to the Department, the goods to which the declaration relates are taken to have been entered for export.
(8) A Collector may refuse to accept or deal with an export declaration in circumstances prescribed by the regulations.
(9) A Collector must communicate a refusal to accept or deal with an export declaration by notice given by document or electronically to the person who made the declaration.
114A An officer may seek additional information
(1) Without limiting the information that may be required to be included in an export declaration, if an export declaration has been made in respect of goods, authority to deal with the goods in accordance with the declaration may be refused until an officer doing duty in relation to export declarations has verified particulars of the goods shown in the declaration:
(a) by reference to information contained in commercial documents relating to the goods that have been given to the Department by the owner of the goods on, or at any time after, the communication of the declaration to the Department; or
(b) by reference to information, in writing, in respect of the goods that has been so given to the Department.
(2) If an officer doing duty in relation to export declarations believes, on reasonable grounds, that the owner of goods to which an export declaration relates has custody or control of commercial documents, or has, or can obtain, information, relating to the goods that will assist the officer to determine whether this Act has been or is being complied with in respect of the goods, the officer may require the owner:
(a) to deliver to the officer the commercial documents in respect of the goods that are in the owner’s possession or under the owner’s control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or
(b) to deliver to the officer such information, in writing, relating to the goods (being information of a kind specified in the notice) as is within the knowledge of the owner or as the owner is reasonably able to obtain.
(3) A documentary requirement for the delivery of documents or information in respect of an export declaration must:
(a) be communicated to the person by whom, or on whose behalf, the declaration was communicated; and
(b) be in an approved form and contain such particulars as the form requires.
(4) An electronic requirement for the delivery of documents or information in respect of an export declaration must:
(a) be sent electronically to the person who made the declaration; and
(b) communicate such particulars as are set out in an approved statement.
(5) An officer doing duty in relation to export declarations may ask:
(a) the owner of goods in respect of which an export declaration has been made; and
(b) if another person made the declaration on behalf of the owner—the other person;
any questions relating to the goods.
(6) An officer doing duty in relation to export declarations may require the owner of goods in respect of an export declaration that has been made to verify the particulars shown in the export declaration by making a declaration or producing documents.
(7) If:
(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 person who made an export 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 under subsection (6) to verify a matter in respect of the goods;
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;
as the case requires.
(8) Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to export declarations under this section, the officer must deal with the document and then return it to that person.
114B Confirming exporters
(1) A person who:
(a) proposes to make an export declaration relating to particular goods or is likely to make, from time to time, export declarations in relation to goods of a particular kind; and
(b) will be unable to include in the export declaration or export declarations particular information in relation to the goods because the information cannot be ascertained until after the exportation of the goods;
may apply to the Comptroller‑General of Customs for confirming exporter status in respect of the information and the goods.
(2) An application under subsection (1) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such particulars as are required by the form including the reasons the information referred to in subsection (1) cannot be ascertained before exportation.
(3) Where a person applies for confirming exporter status in respect of particular information and particular goods or goods of a particular kind, the Comptroller‑General of Customs must:
(a) if the Comptroller‑General of Customs is satisfied that the information cannot be ascertained before exportation—grant the applicant that status by signing a notice stating:
(i) that the applicant is granted that status in respect of that information and those goods; and
(ii) that the grant is on such conditions as are specified in the notice; or
(b) if the Comptroller‑General of Customs is not so satisfied—refuse to grant the applicant that status by signing a notice stating that the Comptroller‑General of Customs has refused to grant the applicant that status and setting out the reasons for the refusal.
(4) A grant of confirming exporter status has effect from the day on which the relevant notice is signed.
(5) Without limiting the generality of the conditions to which a grant of confirming exporter status may be subject, those conditions must be expressed to include:
(a) a requirement that the appropriate confirming exporter status will be specified in any export declaration relating to the goods in respect of which the status was granted where the confirming exporter proposes to rely on that status; and
(b) a requirement that full details of the information in respect of which the status was granted will be provided as soon as practicable after exportation and not later than the time the Comptroller‑General of Customs indicates in the notice granting the status; and
(c) a requirement that, if information in respect of which the status was granted becomes, to the knowledge of the confirming exporter, able to be ascertained before the exportation of goods in respect of which the status was granted, the confirming exporter will notify the Comptroller‑General of Customs forthwith.
(6) Where the Comptroller‑General of Customs is satisfied that information in respect of which confirming exporter status was granted is now able to be ascertained before exportation, he or she must sign a notice in writing:
(a) cancelling the confirming exporter status forthwith; or
(b) modifying the confirming exporter status so that it no longer relates to that information.
(7) Where a person granted a confirming exporter status in respect of information and goods fails to comply with a condition to which the grant is subject, the person commits an offence.
Penalty: 30 penalty units.
(7A) Subsection (7) does not apply if the person has a reasonable excuse.
(7B) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(8) Where:
(a) a person who is a confirming exporter in respect of information and goods of a particular kind is convicted of an offence against subsection (7); or
(b) the Comptroller‑General of Customs becomes satisfied that a person who is such a confirming exporter has failed to comply with a condition of a grant of confirming exporter status although no proceedings for an offence against subsection (7) have been brought against the person;
the Comptroller‑General of Customs may:
(c) cancel that person’s status in respect of that information and those goods; or
(d) modify that person’s status so that it no longer relates to specified information or goods or so that the conditions to which it is subject are altered in a specified respect;
by signing a notice stating that that status has been so cancelled or modified and setting out the reasons for that cancellation or modification.
(9) A cancellation or modification of the confirming exporter status of a person has effect on the day the relevant notice was signed.
(10) The Comptroller‑General of Customs must, as soon as practicable after signing a notice under subsection (3), (6) or (8), serve a copy of the notice on the person concerned but a failure to do so does not alter the effect of the notice.
Subdivision D—General
114C Authority to deal with goods entered for export
(1) If goods have been entered for export by the making of an export declaration in respect of the goods, a Collector must give an export entry advice, satisfying the requirements prescribed by the regulations, that constitutes either:
(a) an authority to deal with the goods to which the entry relates in accordance with the entry; or
(b) a refusal to provide such an authority.
(2) Without limiting the generality of subsection (1), the regulations must require an export entry advice to contain an export entry advice number by which the advice can be identified.
(3) An authority under subsection (1) to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.
(3A) An authority under subsection (1) to deal with goods may be expressed to be subject to a condition that any security required under section 16 of the Excise Act 1901 be given.
(4) If an authority under subsection (1) to deal with goods is expressed to be subject to a condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.
(4A) If an authority under subsection (1) to deal with goods is expressed to be subject to a condition that any security required under section 16 of the Excise Act 1901 be given, the authority is taken not to have been given until the security has been given.
(5) An officer may, at any time before goods authorised to be dealt with in accordance with an export entry are so dealt with, cancel the authority:
(a) if the authority was given in respect of a documentary declaration, by:
(i) signing a notice stating that the authority is cancelled and setting out the reasons for the cancellation; and
(ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or
(b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is cancelled and setting out the reasons for the cancellation.