(6) If, at any time before goods authorised to be dealt with in accordance with an export entry are so dealt with, an officer has reasonable grounds to suspect that the goods have been dealt with in contravention of a Customs‑related law, the officer may suspend the authority for a specified period:
(a) if the authority was given in respect of a documentary declaration, by:
(i) signing a notice stating that the authority is so suspended and setting out the reasons for the suspension; 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 so suspended and setting out the reasons for the suspension.
(7) If, during the suspension under subsection (6) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods have been dealt with in contravention of a Customs‑related law, the officer must revoke the suspension:
(a) if the authority was given in respect of a documentary declaration, by:
(i) signing a notice stating that the suspension is revoked; and
(ii) serving a copy of the notice on the person to whom the notice of the suspension was given; or
(b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person to whom the message notifying the suspension was sent, a message stating that the suspension is revoked.
(8) A cancellation or suspension of an authority, or a revocation of a suspension of an authority, has effect from the time when the relevant notice is served or the relevant message is sent, as the case may be.
114CA Suspension of an authority to deal with goods entered for export in order to verify particulars of the goods
(1) An officer may, at any time before goods authorised to be dealt with in accordance with an export entry advice are so dealt with, suspend the authority to deal for a specified period in order to verify particulars of the goods shown in the export declaration made in respect of the goods:
(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 suspends under subsection (1) an authority to deal that was given in respect of a documentary declaration:
(a) the officer must:
(i) sign a notice that states that the authority is so suspended and sets out the reasons for the suspension; and
(ii) serve 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; and
(b) the suspension has effect from the time when the notice is served.
(3) If an officer suspends under subsection (1) an authority to deal that was given in respect of an electronic declaration:
(a) the officer must send electronically, to the person who made the declaration, a message that states that the authority is so suspended and sets out the reasons for the suspension; and
(b) the suspension has effect from the time when the message is sent.
114CB Revocation of the suspension of an authority to deal
(1) If an authority to deal has been suspended under subsection 114CA(1), an officer must revoke the suspension if, during the period of suspension, the officer verifies the particulars of the goods shown in the export declaration made in respect of the goods.
(2) If the revocation relates to an authority to deal that was given in respect of a documentary declaration:
(a) the officer must:
(i) sign a notice that states that the suspension is revoked; and
(ii) serve a copy of the notice on the person to whom the notice of the suspension was given; and
(b) the revocation has effect from the time when the notice is served.
(3) If the revocation relates to an authority to deal that was given in respect of an electronic declaration:
(a) the officer must send electronically, to the person to whom the message notifying the suspension was sent, a message that states that the suspension is revoked; and
(b) the revocation has effect from the time when the message is sent.
114CC An officer may seek additional information if an authority to deal has been suspended
Scope
(1) This section applies if an authority to deal with goods is suspended under subsection 114CA(1) in order to verify particulars of the goods shown in the export declaration made in respect of the goods.
Owner may be required to deliver commercial documents or information
(2) If an officer believes, on reasonable grounds, that the owner of the goods has custody or control of commercial documents relating to the goods, or has or can obtain information relating to the goods, that will assist the officer to verify those particulars, the officer may require the owner:
(a) to deliver to the officer the commercial documents relating to the goods that are in the owner’s custody or 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 specified information, in writing, relating to the goods 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 relating to the goods must:
(a) be communicated to the person by whom, or on whose behalf, the export 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 relating to the goods must:
(a) be sent electronically to the person who made the export declaration; and
(b) communicate such particulars as are set out in an approved statement.
Officer may ask any questions relating to the goods
(5) An officer may ask:
(a) the owner of the goods; and
(b) if another person made the export declaration on behalf of the owner—the other person;
any questions relating to the goods.
Owner may be required to verify the particulars
(6) An officer may require the owner of the goods to verify the particulars shown in the export declaration by making a declaration or producing documents.
Commercial documents must be returned
(7) Subject to section 215, if a person delivers a commercial document to an officer under this section, the officer must deal with the document and then return it to that person.
114D Goods to be dealt with in accordance with export entry
(1) The owner of goods in respect of which an export entry has been communicated to the Department:
(a) must, as soon as practicable after an authority to deal with the goods is granted, deal with the goods in accordance with the entry; and
(b) must not remove any of the goods from the possession of the person to whom they are delivered or of any person to whom they are subsequently passed in accordance with the entry unless:
(i) the entry has been withdrawn, or withdrawn in so far as it applies to those goods; or
(ii) a permission to move, alter or interfere with the goods has been given under section 119AA or 119AC.
Penalty: 10 penalty units.
(2) If:
(a) excisable goods on which excise duty has not been paid have been delivered to a place prescribed for the purposes of paragraph 30(1)(d); and
(b) the export entry that applies to those goods is withdrawn, or withdrawn insofar as it applies to those goods;
then, despite any implication to the contrary in subsection (1), the goods become, on communication to the Department of the withdrawal, goods under the Commissioner of Taxation’s control under section 61 of the Excise Act 1901.
(3) If goods are goods on which Customs duty is payable but has not been paid and the export entry that applies to those goods is withdrawn, or withdrawn in so far as it applies to those goods, then:
(a) despite any implication to the contrary in subsection (1), the goods remain under customs control; and
(b) the withdrawal constitutes a permission, under section 71E, to move the goods back to the place from which they were first moved in accordance with the entry.
114E Sending goods to a wharf or airport for export
(1) A person (the deliverer) commits an offence if the deliverer delivers goods to a person (the deliveree) at a wharf or airport for export and:
(a) if the goods have been entered for export—neither of the following applies:
(i) an authority to deal with the goods is in force and the deliverer of the goods has, at or before the time of the delivery, given the prescribed particulars to the deliveree in the prescribed manner;
(ii) the goods are, or are included in a class of goods that are, excluded by the regulations from the application of this section and the deliverer has, at or before the time of the delivery, given the prescribed particulars to the deliveree in the prescribed manner; or
(b) if the goods are not required to be entered for export—the deliverer has not, at or before the time of the delivery, given the prescribed particulars to the deliveree in the prescribed manner; or
(c) if the goods have not been entered for export—the deliveree fails to enter the goods for export within the prescribed period after the time of the delivery.
(2) For the purposes of subparagraphs (1)(a)(i) and (ii) and paragraph (1)(b), the regulations may prescribe different particulars according to the kind of deliverer.
(3) The penalty for an offence against subsection (1) is a penalty not exceeding 60 penalty units.
(4) An offence against subsection (1) is an offence of strict liability.
(5) The regulations may prescribe goods, or classes of goods, that are exempt from this section.
114F Notices to Department by person who receives goods at a wharf or airport for export
(1) This section applies to a person who takes delivery of goods for export at a wharf or airport other than a wharf or airport that is, or is included in a class of wharves or airports that is, excluded by the regulations from the application of this section.
(1A) The person must give notice to the Department electronically, within the period prescribed by the regulations, stating that the person has received the goods and giving such particulars as are required by an approved statement.
(1B) Before the goods are removed from the wharf or airport for a purpose other than loading them onto a ship or aircraft for export, the person must give notice (the removal notice) to the Department electronically:
(a) stating that the goods are to be removed; and
(b) giving such particulars as are required by an approved statement.
If the regulations require the person to give the removal notice at least a specified time before the removal, the person must comply with the requirement.
(2) A person who contravenes subsection (1A) or (1B) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
(4) The regulations may prescribe goods, or classes of goods, that are exempt from this section.
115 Goods not to be taken on board without authority to deal
(1) The owner of a ship or aircraft must not permit goods required to be entered for export to be taken on board the ship or aircraft for the purpose of export unless:
(a) an authority to deal with the goods is in force under section 114C; or
(b) the goods are, or are included in a class of goods that are, excluded by the regulations from the application of this section.
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
116 What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry
(1) If:
(a) goods are entered for export by the making of an export declaration in respect of the goods; and
(b) none of the goods or some only of the goods have been exported in accordance with the entry at the end of a period of 30 days after the intended day of exportation notified in the entry;
the authority to deal with the goods in accordance with the entry, so far as it relates to goods not exported before the end of the period, is, at the end of the period, taken to have been revoked.
(2) If an authority to deal with goods entered for export is taken, under subsection (1), to have been totally or partially revoked, the owner of the goods must, within 7 days after the end of the period referred to in that subsection:
(a) if the authority to deal was taken to be totally revoked—withdraw the entry relating to the goods; and
(b) if the authority to deal was taken to be partially revoked—amend the entry so that it relates only to the goods exported before the end of the period.
Penalty: 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
(4) If the owner of goods entered for export amends the original entry in accordance with paragraph (2)(b), the owner is, in accordance with subsection 119C(1), taken to have withdrawn the original entry but this Act has effect as if:
(a) the amended entry had been communicated to the Department; and
(b) an authority to deal with the goods to which the amended entry relates in accordance with the amended entry had been granted under section 114C;
on the day, or the respective days, on which the original entry was communicated and the original authority to deal was granted.
117 Security
The Collector may require the owner of any goods entered for export and subject to customs control to give security that the goods will be landed at the place for which they are entered or will be otherwise accounted for to the satisfaction of the Collector.
117AA Consolidation of certain goods for export can only occur at a prescribed place
(1) A person must not consolidate, or take part in the consolidation of, prescribed goods for export unless the consolidation is to be carried out at a place prescribed by the regulations for the purposes of this section.
Penalty: 60 penalty units.
(2) If prescribed goods are received at a place referred to in subsection (1) for the purpose of being consolidated for export, the person in charge of the place must give notice electronically to the Department, within the prescribed period after the goods were received at the place, stating that the goods were received and setting out such particulars of the goods as are required by an approved statement.
Penalty: 60 penalty units.
(3) The person in charge of a place referred to in subsection (1) must not permit prescribed goods to be released from the place unless:
(a) the person has ascertained, from information made available by a Collector, that:
(i) the goods have been entered for export; and
(ii) an authority to deal with the goods is in force; or
(b) a permission to move, alter or interfere with the goods has been given under section 119AA or 119AC.
Penalty: 60 penalty units.
(4) If prescribed goods have been released from a place referred to in subsection (1), the person in charge of the place must give notice electronically to the Department, within the prescribed period after the goods were released, stating that the goods were released and giving particulars of the entry and authority referred to in subsection (3) that relates to the goods.
Penalty: 60 penalty units.
(5) An offence for a contravention of this section is an offence of strict liability.
117A Submanifests to be communicated to Department
(1) The person in charge of the place at which the consolidation of goods for exportation by a ship or aircraft is to be carried out must, so as to enable the exportation, prepare and communicate electronically to the Department a submanifest in respect of the goods.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict liability.
(2) A submanifest must communicate such information as is set out in an approved statement.
(3) When a submanifest is sent to the Department, a Collector must send to the compiler of the submanifest a notice acknowledging its receipt and giving the compiler a submanifest number for inclusion in any outward manifest purportedly relating to the goods concerned.
118 Certificate of Clearance
(1) The master of a ship or the pilot of an aircraft must not depart with the ship or aircraft from any port, airport or other place in Australia without receiving from the Collector a Certificate of Clearance in respect of the ship or aircraft.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict liability.
(1B) A Certificate of Clearance in respect of a ship or aircraft may only be granted on application under subsection (2) or (5).
(2) The master of a ship or the pilot of an aircraft may apply to the Collector for a Certificate of Clearance in respect of the ship or aircraft.
Note 1: See subsection (8) for application requirements.
Note 2: Section 118A sets out the requirements for granting a Certificate of Clearance in respect of certain ships or aircraft.
(4) The master and the owner of a ship, or the pilot and the owner of an aircraft, that is at a port, airport or other place in Australia must:
(a) severally answer questions asked by an officer relating to the ship or aircraft and its cargo, stores and voyage; and
(b) severally produce documents requested by an officer that relate to the ship or aircraft and its cargo; and