Customs and AusCheck Legislation Amendment (Organised Crime and Other Measures) Act 2013 (52 of 2013)
Schedule 1 Amendment of the Customs Act 1901
Part 6 Other amendments
Division 1 Amendments
129 Section 100
Repeal the section, substitute:
100 Entry of goods without warehousing with permission of Customs
Applying for permission to enter goods without warehousing
(1) A person may apply to Customs 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.
(2) An application under subsection (1) may be made by document or electronically.
(3) A documentary application must:
(a) be communicated to Customs 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.
(4) An electronic application must communicate such information as is set out in an approved statement.
(5) The CEO 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
(6) Customs 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
(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.
(8) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).