Customs Act 1901

At any time after an export entry, a submanifest or an outward manifest is communicated to the Department and before the goods to which it relates are exported, a withdrawal of the entry, submanifest or manifest may be communicated to the Department:

in the case of a withdrawal of an entry that was communicated to the Department by document—by document; or

in any other case—electronically.

A documentary withdrawal of an entry must:

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

be communicated to the Department by giving it to an officer doing duty in relation to export entries; 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 withdrawal of an entry, submanifest or manifest must communicate such information as is set out in an approved statement.

A withdrawal of an entry, submanifest or manifest has effect when, in accordance with section 119D, it is communicated to the Department.