85Sending goods—goods not required to be entered for export

85 Sending goods—goods not required to be entered for export

(1) For paragraph 114E(1)(b) of the Act, this section sets out particulars and the manner in which the particulars are to be given. (2) The particulars must be given to the deliveree in writing. (3) The particulars are: (a) the Australian Business Number, or the number allocated by a Collector, that identifies the shipping line or airline on which the goods will be exported; and (b) the particulars prescribed by clause 1 of Schedule 4.