Customs Regulation 2015
If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:
(a) remove, alter or otherwise interfere with the invoice; or
(b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).
53(2)
The relevant traveller must not, before the exportation of the goods:
(a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or
(b) allow (except as required or authorised by or under the Act):
(i) the seals to be broken on a package containing the goods; or
(ii) the integrity of a package containing the goods to be otherwise tampered with.
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