Customs Act 1901

When cargo is unloaded from an aircraft at an airport, the depot operator whose particulars have been communicated to the Department by the operator of the aircraft under section 64AAC must communicate electronically to the Department an outturn report in respect of the cargo.

When a container is unloaded from a ship at a port, the stevedore whose particulars have been communicated to the Department by the operator of the ship under section 64AAC must communicate electronically to the Department an outturn report in respect of the container.

When cargo that is not in a container is unloaded from a ship, the stevedore whose particulars have been communicated to the Department by the operator of the ship under section 64AAC must communicate electronically to the Department an outturn report in respect of the cargo.

When cargo unloaded from an aircraft or ship has been moved, under a permission given under section 71E, to a Customs place other than a warehouse, the person in charge of the Customs place must communicate electronically to the Department an outturn report in respect of the cargo.

An outturn report must:

if it is made under subsection (1), (3) or (4):

specify any goods included in the cargo report that have not been unloaded or, if there are no such goods, contain a statement to that effect; and

specify any goods not included in the cargo report that have been unloaded or, if there are no such goods, contain a statement to that effect; and

if it is made under subsection (2)—set out a list of the containers that have been unloaded; and

in any case:

be in accordance with an approved statement; and

state any times required by section 64ABAB; and

be made within the period or at the time required by that section.

The Comptroller‑General of Customs may approve different statements for the outturn reports to be made by stevedores, depot operators, or persons in charge of Customs places.

An officer may disclose a cargo report to a stevedore, a depot operator or a person in charge of a Customs place (other than a warehouse) for the purpose of enabling the stevedore, operator or person to communicate to the Department an outturn report in respect of the cargo.

A person who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

A person who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

An offence against subsection (9) is an offence of strict liability.

In this section: