Excise Act 1901

PERMISSION TO DELIVER FOR EXPORTATION  
61AB
Where an authority to deal with goods that are excisable goods in accordance with an export entry relating to those goods is given under section 114C of the Customs Act 1901 , that authority is to be treated, for the purposes of this Act, as a permission to deliver those goods for exportation.

Note:

If an authority under section 114C of the Customs Act 1901 is subject to a condition that any security required under section 16 of this Act be given, the authority is taken not to have been given until the security is given: see subsection 114C(5) of the Customs Act 1901 .