Document ID: chunk:federal_register_of_legislation:C2004A04042:body:0:p25
Version: federal_register_of_legislation:C2004A04042
Segment Type: other
Provision Reference: 
Character Range: 59969–62795

or a computer withdrawal of such an entry, submanifest or manifest, is taken, under section 122b, to have been communicated to Customs, then, for the purposes of paragraph (1) (d):

     (a) the part of the communication constituting the transmission to Customs is treated as a statement made to the Comptroller; and

     (b) the statement is taken to have been made by the person with whose identifying code the relevant transmission for the purpose of the entry, submanifest, manifest or withdrawal, as the case requires, was signed.

"(2b) Nothing in subsection (2a) is to be taken to affect the operation of any of the provisions of section 183.".

Insertion of new section

29. After section 234ab of the Principal Act the following section is inserted:

Unauthorised use of identifying codes

  "234ac. A registered EXIT user must:

     (a) take all reasonable steps, in accordance with the applicable EXIT agreement, to safeguard the security of the identifying code allocated to the user; and

     (b) notify Customs, at the earliest available opportunity, if the user is aware that the identifying code is, or is likely to be known to any person other than a person to whom the user has made

     the code available in circumstances contemplated under the applicable EXIT agreement.

Penalty: $5,000.".

Penalties for offences in relation to narcotic goods

30. Section 235 of the Principal Act is amended by omitting subparagraph (2) (c) (i) and substituting the following subparagraph:

     "(i) that the narcotic goods in relation to which the offence was committed:

         (a) are a narcotic substance in respect of which there is a commercial quantity applicable; and

         (b) consist of a quantity of that substance that is not less than that commercial quantity; or".

Commercial documents to be kept

  31. Section 240 of the Principal Act is amended:

     (a) by omitting from subsection (1) "imports goods" and substituting "is the owner of goods imported";

     (b) by omitting from subsection (1) "to ascertain whether the goods are properly described and, in the case of goods that are entered for home consumption, properly valued or rated for duty" and substituting "to enable a Collector to satisfy himself or herself of the correctness of the particulars shown in the entry";

  (c) by inserting after subsection (1) the following subsection:

     "(1a) A person who is the owner of goods exported from Australia must keep all the relevant commercial documents relating to the goods that come into that persons possession or control before, or come into that persons possession or control on or after, the entry of those goods for export, being documents that are necessary to enable a Collector to satisfy himself or herself of the correctness of the particulars shown in the entry,