Customs Regulation 2015

PART 12 - THE DUTIES  

Division 4 - Delivery of goods on giving of security or undertaking  

SECTION 100   PERMISSION TO TAKE DELIVERY OF GOODS - REQUIREMENTS  

100(1)    
This section is made for subsection 162(2) of the Act.

100(2)    
A person must not export goods for which a permission has been granted unless:

(a) the person has given to the Collector a notice of intention to export the goods; and

(b) the goods have been brought into a place prescribed for paragraph 30(1)(d) of the Act.

Note:

100(3)    
Except with the consent of a Collector, a person to whom permission has been granted must not do any of the following in relation to the goods:

(a) lend, sell, pledge, mortgage, hire, give away or exchange the goods;

(b) part with possession of the goods;

(c) otherwise dispose of the goods;

(d) alter the goods in any way.

100(4)    
However, subsection (3) does not apply if:

(a) a security mentioned in subsection 162(1) of the Act, given for the payment of the duty on the goods, has been enforced; or

(b) the amount of that duty has otherwise been paid or recovered.