Customs Act 1901

Without limiting the information that may be required to be included in an export declaration, if an export declaration has been made in respect of goods, authority to deal with the goods in accordance with the declaration may be refused until an officer doing duty in relation to export declarations has verified particulars of the goods shown in the declaration:

by reference to information contained in commercial documents relating to the goods that have been given to the Department by the owner of the goods on, or at any time after, the communication of the declaration to the Department; or

by reference to information, in writing, in respect of the goods that has been so given to the Department.

If an officer doing duty in relation to export declarations believes, on reasonable grounds, that the owner of goods to which an export declaration relates has custody or control of commercial documents, or has, or can obtain, information, relating to the goods that will assist the officer to determine whether this Act has been or is being complied with in respect of the goods, the officer may require the owner:

to deliver to the officer the commercial documents in respect of the goods that are in the owner’s possession or under the owner’s control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or

to deliver to the officer such information, in writing, relating to the goods (being information of a kind specified in the notice) as is within the knowledge of the owner or as the owner is reasonably able to obtain.

A documentary requirement for the delivery of documents or information in respect of an export declaration must:

be communicated to the person by whom, or on whose behalf, the declaration was communicated; and

be in an approved form and contain such particulars as the form requires.

An electronic requirement for the delivery of documents or information in respect of an export declaration must:

be sent electronically to the person who made the declaration; and

communicate such particulars as are set out in an approved statement.

An officer doing duty in relation to export declarations may ask:

the owner of goods in respect of which an export declaration has been made; and

if another person made the declaration on behalf of the owner—the other person;

An officer doing duty in relation to export declarations may require the owner of goods in respect of an export declaration that has been made to verify the particulars shown in the export declaration by making a declaration or producing documents.

If:

the owner of goods has been required to deliver documents or information in relation to the goods under subsection (2); or

the owner of, or person who made an export declaration in respect of, goods has been asked a question in respect of the goods under subsection (5); or

the owner of goods has been required under subsection (6) to verify a matter in respect of the goods;

the requirement referred to in paragraph (a) has been complied with or withdrawn; or

the question referred to in paragraph (b) has been answered or withdrawn; or

the requirement referred to in paragraph (c) has been complied with or withdrawn;

Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to export declarations under this section, the officer must deal with the document and then return it to that person.