Customs Act 1901

PART V - WAREHOUSES  

SECTION 99   ENTRY OF WAREHOUSED GOODS  

99(1)    
Warehouse goods may be entered -

(a)    for home consumption; or

(b)    for export.

99(2)    

Subject to sections 69 and 70 , the holder of a warehouse licence must not permit warehoused goods to be delivered for home consumption unless:

(a)    they have been entered for home consumption; and

(b)    an authority to deal with them is in force.

Penalty: 60 penalty units.

99(3)    

Subject to section 96A , the holder of a warehouse licence must not permit goods to be taken from a warehouse covered by the licence for export unless:

(a)    they have been entered for export; and

(b)    an authority to deal with them is in force; and

(c)    

if the goods are, or are included in a class of goods that are, prescribed by the regulations-the holder of the relevant warehouse licence has ascertained, from information made available by a Collector, the matters mentioned in paragraphs (a) and (b) .

Penalty: 60 penalty units.

99(4)    

An offence for a contravention of subsection (3) is an offence of strict liability.