(1) This section applies to any article weighing 25 grams or more:
(a) that is in the course of post between Australia and a place outside Australia; and
(b) that is reasonably believed by a customs officer to consist of, or contain, drugs or other chemical compounds that are being carried in contravention of a law of the Commonwealth relating to their importation into, or exportation from, Australia.
(2) The customs officer may remove the article to which this section applies from the normal course of carriage and give it to a second customs officer, following the procedures (if any) that are prescribed for the purposes of this section.
(3) That second customs officer may open the article if:
(a) the second customs officer performs duties at a higher classification than the first customs officer; and
(b) the second customs officer reasonably believes that the article consists of, or contains, drugs or other chemical compounds that are being carried in contravention of a law of the Commonwealth relating to their importation into, or exportation from, Australia; and
(c) the opening takes place in the presence of a third customs officer.
(4) Having opened the article, that second customs officer may, in the presence of that third customs officer, examine the article to check whether it consists of, or contains, such drugs or other chemical compounds.
(5) Subject to section 90X, if the article is found not to consist of, or contain:
(a) such drugs or other chemical compounds; or
(b) any other thing:
(i) on which Customs duty is payable; or
(ii) the importation of which into Australia is a taxable importation on which GST is payable; or
(iia) on which wine tax is payable; or
(iii) that is being carried in contravention of a law of the Commonwealth relating to its importation into, or exportation from, Australia;
the customs officer who opened the article must close up the article, and return it to the normal course of carriage following such procedures (if any) as are prescribed for the purposes of this section.
(6) Subject to section 90X, if the article is found to consist of, or contain, such drugs or other chemical compounds or such other thing, the article and its contents must be dealt with in accordance with any applicable laws of the Commonwealth relating to customs duty, GST, wine tax or imports or exports, as the case requires.
(7) Regulations may be made for the purposes of this section that determine the procedure:
(a) for removing an article from the normal course of carriage for the purpose of its examination by a customs officer; and
(b) for the return of an article to the normal course of carriage.
(8) The Comptroller - General of Customs must establish and maintain, in accordance with regulations made for the purposes of this section, a record setting out, in respect of each article that is removed from the normal course of carriage and opened for the purpose of its examination by a customs officer:
(a) particulars of the article; and
(b) particulars of the nature of the examination of the article and its contents; and
(c) whether the article and its contents were, following the examination, dealt with according to law or returned to the normal course of carriage.
(9) Regulations made for the purposes of subsection (8) must specify:
(a) the place or places at which the record referred to in that subsection is required to be established and maintained; and
(b) the manner in which the record is to be kept; and
(c) the uses that can be made of information contained in the record.