Customs Act 1901

PART V - WAREHOUSES  

SECTION 102A   NOTICES TO DEPARTMENT BY HOLDER OF WAREHOUSE LICENCE  

102A(1)    
This section applies only to goods that are, or are included in a class of goods that are, prescribed by the regulations.

102A(2)    

If goods are to be released from a warehouse for export, the holder of the warehouse licence must give notice to the Department electronically, within the period that begins at the prescribed time and ends at the prescribed time, stating that the goods are to be released and giving such particulars of the release of the goods as are required by an approved statement.

102A(3)    

If goods that have previously been released from a warehouse for export are returned to the warehouse, the holder of the warehouse licence must give notice to the Department electronically, within the period prescribed by the regulations, stating that the goods have been returned and giving such particulars of the return of the goods as are required by an approved statement.

102A(4)    
A person who contravenes subsection (2) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

102A(5)    
An offence against subsection (4) is an offence of strict liability.