Customs Act 1901
The person in charge of the place at which the consolidation of goods for exportation by a ship or aircraft is to be carried out must, so as to enable the exportation, prepare and communicate electronically to the Department a submanifest in respect of the goods.
Penalty: 60 penalty units.
117A(1A)
An offence against subsection (1) is an offence of strict liability.
117A(2)
A submanifest must communicate such information as is set out in an approved statement.
117A(3)
When a submanifest is sent to the Department, a Collector must send to the compiler of the submanifest a notice acknowledging its receipt and giving the compiler a submanifest number for inclusion in any outward manifest purportedly relating to the goods concerned.
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