Document ID: chunk:federal_register_of_legislation:C2004A01221:clause:1_38
Version: federal_register_of_legislation:C2004A01221
Segment Type: clause
Provision Reference: sch 1 cl 38
Character Range: 24112–24822

38  Delayed application of ITM amendments to exports

(1) The ITM amendments apply only in relation to:
 (a) the exportation of goods intended to be exported at or after the cut‑over time; and
 (b) the departure at or after the cut‑over time of the master of a ship or the pilot of an aircraft.

Note: If the ITM amendments do not apply in relation to the exportation of particular goods, exportation of those goods is covered by the unamended Customs Act. The same principle applies to departures.

Act or omission before cut‑over time not offence under new law

(2) An act or omission before the cut‑over time does not constitute an offence against subsection 114E(1) or 114F(2) of the amended Customs Act.