50Making false or misleading representation about non‑prescribed goods that are entered for export

50  Making false or misleading representation about non‑prescribed goods that are entered for export  (b) the goods are non‑prescribed goods; and  (c) at the time the goods are entered for export:  (i) the person makes a representation (either expressly or by necessary implication) in relation to any matters that are to be stated in a government certificate in relation to the goods (for example that the goods meet an importing country requirement relating to the goods); and