100Permission to take delivery of goods—requirements

100 Permission to take delivery of goods—requirements

(1) This section is made for subsection 162(2) of the Act. (2) A person must not export goods for which a permission has been granted unless: (a) the person has given to the Collector a notice of intention to export the goods; and (b) the goods have been brought into a place prescribed for paragraph 30(1)(d) of the Act.

Note: For prescribed places, see section 14.

(3) Except with the consent of a Collector, a person to whom permission has been granted must not do any of the following in relation to the goods: (a) lend, sell, pledge, mortgage, hire, give away or exchange the goods; (b) part with possession of the goods; (c) otherwise dispose of the goods; (d) alter the goods in any way. (4) However, subsection (3) does not apply if: (a) a security mentioned in subsection 162(1) of the Act, given for the payment of the duty on the goods, has been enforced; or (b) the amount of that duty has otherwise been paid or recovered.