Customs Act 1901

PART V - WAREHOUSES  

SECTION 100   ENTRY OF GOODS WITHOUT WAREHOUSING WITH PERMISSION OF COLLECTOR  

Applying for permission to enter goods without warehousing

100(1)    

A person may apply to the Department for permission for goods that have been entered for warehousing to be:

(a) further entered in accordance with section 99 without having been warehoused; and

(b) dealt with in accordance with that further entry as if they had been warehoused.

100(2)    

An application under subsection (1) may be made by document or electronically.

100(3)    

A documentary application must:

(a) be communicated to the Department by sending or giving it to a Collector; and

(b) be in an approved form; and

(c) contain such information as is required by the form; and

(d) be signed in a manner specified in the form.

100(4)    
An electronic application must communicate such information as is set out in an approved statement.

100(5)    

The Comptroller-General of Customs may approve different forms for documentary applications, and different statements for electronic applications, made under this section in different circumstances or by different classes of persons.

Giving permission to enter goods without warehousing

100(6)    

A Collector must, on receiving an application under subsection (1), by notice in writing either:

(a) grant the permission, which has effect accordingly; or

(b) refuse to grant the permission.

Giving particulars of further entry to warehouse licence holder

100(7)    
A person who makes a further entry in accordance with a permission under subsection (6) must, as soon as practicable, give particulars of the further entry to the holder of the warehouse licence for the warehouse in which the goods were intended to have been warehoused.

Penalty: 60 penalty units.

100(8)    
Subsection (7) is an offence of strict liability.

Note:

For strict liability, see section 6.1 of the Criminal Code .