16Export entry for honey exported after lodgement of return

16 Export entry for honey exported after lodgement of return

 (1) If a person has an export entry for the export of honey made under section 114 of the Customs Act 1901 in the circumstances mentioned in subclause (2), the person must keep a copy of the export entry as part of the person's records for 2 years after the date on which the honey was exported.

Penalty:   5 penalty units.

 (2) For subclause (1), the circumstances are:

 (a) the person has lodged a return for honey sold under a contract of sale that provides for the honey:

 (i) to be delivered to a place outside Australia; or

 (ii) to be placed on board a ship or aircraft for export; and

 (b) the person had not, when the return was lodged, placed the honey on board a ship or aircraft for export.

[5] Schedule 22, note following Part 1

omit

[6] Schedule 22, before Part 9