61Control of excisable goods

61  Control of excisable goods  (1) All excisable goods are subject to the CEO’s control until delivered for home consumption or for exportation to a place outside Australia, whichever occurs first.  (2) A person must not, without permission, intentionally move, alter or interfere with excisable goods that are subject to the CEO’s control knowing, or being reckless as to whether, the goods are excisable goods that are subject to the CEO’s control.  (b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.  (3) A person must not, without permission, move, alter or interfere with excisable goods that are subject to the CEO’s control.  (4) Strict liability applies to subsection (3). 61AA  Delivery for exportation  (1) For the purposes of this Act, excisable goods, other than goods delivered to a person under section 61D(2), are not taken to have been delivered for exportation until they are brought into a place that is a prescribed place for the purposes of paragraph 30(1)(d) of the Customs Act 1901 for export.  (2) For the purposes of this Act excisable goods delivered to a person under subsection 61D(2) are taken to have been delivered for exportation at the time when they are received by that person.