Document ID: chunk:federal_register_of_legislation:C2004A04042:body:0:p16
Version: federal_register_of_legislation:C2004A04042
Segment Type: other
Provision Reference: 
Character Range: 37552–40119

remain under Customs control; and

     (b) the withdrawal constitutes a permission, under section 40aa of this Act, to move the goods back to the place from which they were first moved in accordance with the entry.".

(2) Despite the repeal of section 114a of the Principal Act, where goods declared by the Comptroller under that section to be goods to which the section applies were delivered for export before the repeal of that section, the section, and regulations made for the purposes of the section and in force immediately before the repeal, continue to apply in relation to those goods as if that section and those regulations had not been repealed.

Repeal of sections and substitution of new sections

16. Sections 115 and 116 of the Principal Act are repealed and the following sections are substituted:

Goods not to be taken on board without authority to deal

"115. The owner of a ship or aircraft must not permit goods required to be entered for export to be taken on board the ship or aircraft for the purpose of exportation unless an authority to deal with the goods has been granted under section 114c.

What happens when goods are not dealt with in accordance with an export entry?

  "116. (1) Where:

  (a) goods are entered for export under section 114; and

     (b) none of the goods or some only of the goods have been exported in accordance with the entry at the end of a period of 30 days after the intended day of exportation notified in the entry;

the authority to deal with the goods in accordance with the entry, so far as it relates to goods not exported before the end of the period, is, at the end of the period, taken to have been revoked.

"(2) Where an authority to deal with goods entered under section 114 is taken, under subsection (1), to have been totally or partially revoked, the owner of the goods must, within 7 days after the end of the period referred to in that subsection:

   (a) if the authority to deal was taken to be totally revoked—withdraw the entry relating to the goods; and

     (b) if the authority to deal was taken to be partially revoked—amend the entry so that it relates only to those goods exported before the end of the period.

Penalty: $5,000.

"(3) Where the owner of goods entered under section 114 amends the original entry in accordance with paragraph (2) (b), the owner is, in accordance with subsection 119c (1), taken to have withdrawn the original entry but this Act has effect:

     (a) as if the amended entry had been communicated to Customs under section 114; and

     (b) as if