Customs Act 1901

A person (the deliverer) commits an offence if the deliverer delivers goods to a person (the deliveree) at a wharf or airport for export and:

if the goods have been entered for export—neither of the following applies:

an authority to deal with the goods is in force and the deliverer of the goods has, at or before the time of the delivery, given the prescribed particulars to the deliveree in the prescribed manner;

the goods are, or are included in a class of goods that are, excluded by the regulations from the application of this section and the deliverer has, at or before the time of the delivery, given the prescribed particulars to the deliveree in the prescribed manner; or

if the goods are not required to be entered for export—the deliverer has not, at or before the time of the delivery, given the prescribed particulars to the deliveree in the prescribed manner; or

if the goods have not been entered for export—the deliveree fails to enter the goods for export within the prescribed period after the time of the delivery.

For the purposes of subparagraphs (1)(a)(i) and (ii) and paragraph (1)(b), the regulations may prescribe different particulars according to the kind of deliverer.

The penalty for an offence against subsection (1) is a penalty not exceeding 60 penalty units.

An offence against subsection (1) is an offence of strict liability.

The regulations may prescribe goods, or classes of goods, that are exempt from this section.