Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4 - Exportation procedures after Certificate of Clearance issued  

SECTION 124   MASTER OR PILOT TO ACCOUNT FOR MISSING GOODS  

124(1)   [After clearance]  

The master of every ship and the pilot of every aircraft after clearance shall -

(a) On demand by an officer produce the Certificate of Clearance;

(b) Account to the satisfaction of the Collector for any goods specified or referred to in the Outward Manifest and not on board his or her ship or aircraft.

Penalty: 100 penalty units.

124(2)   [Strict liability]  

Subsection (1) is an offence of strict liability.

Note: For strict liability , see section 6.1 of the Criminal Code .