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)    

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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.

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History

S 99(2) substituted by No 95 of 2001 as amended, s 3, Sch 3, Pt 5, item 97.

S 99(2) amended by No 34 of 1992, s 19.

99(3)    

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Subject to section 96A , the holder of a warehouse licence must not permit goods to be taken from the warehouse 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.

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History

S 99(3) amended by No 41 of 2015, s 3 and Sch 1 item 385, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.

S 99(3) substituted by No 95 of 2001 as amended, s 3, Sch 3, Pt 5, item 97.

S 99(3) amended by No 111 of 1990, s 13.

99(4)    

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

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History

S 99(4) inserted by No 95 of 2001 as amended, s 3, Sch 3, Pt 5, item 97.

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