Customs Act 1901
This section applies if, at the end of the period of 12 months after an order to detain goods is given, some or all of the goods (the remaining goods ) have not been:
(a) delivered into home consumption in accordance with an authority given under section 77ED ; or
(b) exported in accordance with an authority given under section 77EE . 77EF(2)
The Minister may grant an authority to export the remaining goods from Australia.
77EF(3)
The owner of goods authorised to be exported under subsection (2) mustcomply with any other provision of this Act in relation to exporting goods.
77EF(4)
If:
(a) the Minister does not grant an authority to export the remaining goods from Australia within 1 month of the end of the period of 12 months after the date of the order; or
(b) the remaining goods have not been exported from Australia within 2 months after the date of an authority to export the goods under subsection (2);
the Minister must authorise a Collector to dispose of the goods in the manner the Minister considers appropriate.
77EF(5) Compensation for detained goods.
Nothing in this section prevents a person from seeking compensation in relation to the remaining goods, or other goods ordered to be detained under this Subdivision, in accordance with section 4AB .
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