Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:3_102a
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 3 cl 102A
Character Range: 162071–163178

102A  Notices to Customs by holder of warehouse licence

 (1) This section applies only to goods that are, or are included in a class of goods that are, prescribed by the regulations.

 (2) If goods are released from a warehouse for export, the holder of the warehouse licence must give notice to Customs electronically, within the period prescribed by the regulations, stating that the goods have been released and giving such particulars of the release of the goods as are required by an approved statement.

 (3) If goods that have previously been released from a warehouse for export are returned to the warehouse, the holder of the warehouse licence must give notice to Customs electronically, within the period prescribed by the regulations, stating that the goods have been returned and giving such particulars of the return of the goods as are required by an approved statement.

 (4) A person who contravenes subsection (2) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

 (5) An offence against subsection (4) is an offence of strict liability.