Document ID: chunk:federal_register_of_legislation:C2004A04042:body:0:p15
Version: federal_register_of_legislation:C2004A04042
Segment Type: other
Provision Reference: 
Character Range: 35182–37793

with in accordance with an export entry are so dealt with, cancel that authority:

     (a) if the authority was given in respect of a documentary entry— by signing a notice stating that the authority is cancelled and setting out the reasons for that cancellation and serving a copy of that notice to the person who made the entry; and

  (b) if the authority was given in respect of a computer entry:

         (i) by transmitting to the registered EXIT user to whom the authority was given a cancellation notice setting out the same particulars as are required to be included in a notice referred to in paragraph (a); or

         (ii) by signing and serving a notice of the kind referred to in paragraph (a);

and the cancellation has effect from the moment the notice is signed or transmitted as the case requires.

Goods to be dealt with in accordance with export entry

"114d. (1) The owner of goods in respect of which an export entry has been communicated to Customs:

     (a) must, as soon as practicable after an authority to deal with the goods is granted, deal with the goods in accordance with the entry; and

     (b) must not remove any of the goods from the possession of the person to whom they are delivered or of any person to whom they are subsequently passed in accordance with the entry unless the entry has been withdrawn, or withdrawn insofar as it applies to those goods.

Penalty: $1,000.

 "(2) Where excisable goods on which excise duty has not been paid have been delivered to a place prescribed for the purposes of paragraph 30 (d) of this Act and the export entry that applies to those goods is withdrawn, or withdrawn insofar as it applies to those goods, then:

     (a) despite any implication to the contrary in subsection (1), the goods become, on the communication to Customs of the withdrawal, goods under Customs control under section 61 of the Excise Act 1901; and

     (b) the withdrawal constitutes a permission, under section 61a of that Act, to move the goods back to the place from which they were first moved in accordance with the entry.

"(3) Where goods are goods on which Customs duty is payable but has not been paid and the export entry that applies to those goods is withdrawn, or withdrawn insofar as it applies to those goods, then:

     (a) despite any implication to the contrary in subsection (1), the goods 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