Permission to take delivery of goods—requirements
100 Permission to take delivery of goods—requirements
This section is made for subsection 162(2) of the Act.
A person must not export goods for which a permission has been granted unless:
the person has given to the Collector a notice of intention to export the goods; and
the goods have been brought into a place prescribed for paragraph 30(1)(d) of the Act.
For prescribed places, see section 14.
Except with the consent of a Collector, a person to whom permission has been granted must not do any of the following in relation to the goods:
lend, sell, pledge, mortgage, hire, give away or exchange the goods;
part with possession of the goods;
otherwise dispose of the goods;
alter the goods in any way.
However, subsection (3) does not apply if:
a security mentioned in subsection 162(1) of the Act, given for the payment of the duty on the goods, has been enforced; or
the amount of that duty has otherwise been paid or recovered.
This Act’s bill:Explanatory statement
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