Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 99

  (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 the warehouse 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.