Entry of goods without warehousing with permission of Collector
100 Entry of goods without warehousing with permission of Collector
Applying for permission to enter goods without warehousing
A person may apply to the Department for permission for goods that have been entered for warehousing to be:
further entered in accordance with section 99 without having been warehoused; and
dealt with in accordance with that further entry as if they had been warehoused.
An application under subsection (1) may be made by document or electronically.
A documentary application must:
be communicated to the Department by sending or giving it to a Collector; and
be in an approved form; and
contain such information as is required by the form; and
be signed in a manner specified in the form.
An electronic application must communicate such information as is set out in an approved statement.
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
A Collector must, on receiving an application under subsection (1), by notice in writing given to the person either:
grant the permission, which has effect accordingly; or
refuse to grant the permission.
See section 102AA for the ways in which the notice may be given to the person.
Giving particulars of further entry to warehouse licence holder
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.
Subsection (7) is an offence of strict liability.
For strict liability, see section 6.1 of the Criminal Code.
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