Document ID: chunk:federal_register_of_legislation:C2025C00155:section:99
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 99
Character Range: 453292–454313

99  Entry of warehoused goods
 (1) Warehoused goods may be entered:
 (a) for home consumption; or
 (b) for export.
 (2) Subject to sections 69 and 70, the holder of a warehouse licence must not permit warehoused goods to be delivered for home consumption unless:
 (a) they have been entered for home consumption; and
 (b) an authority to deal with them is in force.
Penalty: 60 penalty units.
 (3) Subject to section 96A, the holder of a warehouse licence must not permit goods to be taken from a warehouse covered by the licence for export unless:
 (a) they have been entered for export; and
 (b) an authority to deal with them is in force; and
 (c) if the goods are, or are included in a class of goods that are, prescribed by the regulations—the holder of the relevant warehouse licence has ascertained, from information made available by a Collector, the matters mentioned in paragraphs (a) and (b).
Penalty: 60 penalty units.
 (4) An offence for a contravention of subsection (3) is an offence of strict liability.