Customs Amendment (Export Controls and Other Measures) Act 2011 (63 of 2011)
Schedule 3
Customs Act 1901
1 After subsection 65(1)
Insert:
(1A) Subsection (1) does not apply to the extent that it requires the master or owner of the ship to make a report of the cargo if the master or owner has:
(a) made a cargo report in respect of the cargo; or
(b) communicated an outward manifest under section 119 in respect of the cargo.
Note: A defendant bears an evidential burden in relation to the matter in subsection (1A) (see subsection 13.3(3) of the Criminal Code).
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