Customs Act 1901

This section applies only to goods that are, or are included in a class of goods that are, prescribed by the regulations.

If goods are to be released from a warehouse for export, the holder of the warehouse licence must give notice to the Department electronically, within the period that begins at the prescribed time and ends at the prescribed time, stating that the goods are to be released and giving such particulars of the release of the goods as are required by an approved statement.

The holder of a warehouse licence must give the Department notice in accordance with subsection (3A) if:

goods that have previously been released for export from a warehouse covered by the licence are returned to the warehouse; or

excise‑equivalent goods that have previously been released for export from a warehouse covered by the licence are returned to a different warehouse covered by that or any other excise‑equivalent warehouse licence.

A notice under subsection (3) must:

be given electronically; and

be given within the period prescribed by the regulations; and

state that the goods have been returned; and

include such particulars of the return of the goods as are required by an approved statement.

A person who contravenes subsection (2) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

An offence against subsection (4) is an offence of strict liability.