CUSTOMS ACT 1901 - SECT 114C Authority to deal with goods entered for export

CUSTOMS ACT 1901 - SECT 114C

  (1)   If goods have been entered for export by the making of an export declaration in respect of the goods, a Collector must give an export entry advice, satisfying the requirements prescribed by the regulations, that constitutes either:

  (a)   an authority to deal with the goods to which the entry relates in accordance with the entry; or

  (b)   a refusal to provide such an authority.

  (2)   Without limiting the generality of subsection   (1), the regulations must require an export entry advice to contain an export entry advice number by which the advice can be identified.

  (3)   An authority under subsection   (1) to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.

  (3A)   An authority under subsection   (1) to deal with goods may be expressed to be subject to a condition that any security required under section   16 of the Excise Act 1901 be given.

  (4)   If an authority under subsection   (1) to deal with goods is expressed to be subject to a condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.

  (4A)   If an authority under subsection   (1) to deal with goods is expressed to be subject to a condition that any security required under section   16 of the Excise Act 1901 be given, the authority is taken not to have been given until the security has been given.

  (5)   An officer may, at any time before goods authorised to be dealt with in accordance with an export entry are so dealt with, cancel the authority:

  (a)   if the authority was given in respect of a documentary declaration, by:

  (i)   signing a notice stating that the authority is cancelled and setting out the reasons for the cancellation; and

  (ii)   serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or

  (b)   if the authority was given in respect of an electronic declaration--by sending electronically, to the person who made the declaration, a message stating that the authority is cancelled and setting out the reasons for the cancellation.

  (6)   If, at any time before goods authorised to be dealt with in accordance with an export entry are so dealt with, an officer has reasonable grounds to suspect that the goods have been dealt with in contravention of a Customs - related law, the officer may suspend the authority for a specified period:

  (a)   if the authority was given in respect of a documentary declaration, by:

  (i)   signing a notice stating that the authority is so suspended and setting out the reasons for the suspension; and

  (ii)   serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or

  (b)   if the authority was given in respect of an electronic declaration--by sending electronically, to the person who made the declaration, a message stating that the authority is so suspended and setting out the reasons for the suspension.

  (7)   If, during the suspension under subsection   (6) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods have been dealt with in contravention of a Customs - related law, the officer must revoke the suspension:

  (a)   if the authority was given in respect of a documentary declaration, by:

  (i)   signing a notice stating that the suspension is revoked; and

  (ii)   serving a copy of the notice on the person to whom the notice of the suspension was given; or

  (b)   if the authority was given in respect of an electronic declaration--by sending electronically, to the person to whom the message notifying the suspension was sent, a message stating that the suspension is revoked.

  (8)   A cancellation or suspension of an authority, or a revocation of a suspension of an authority, has effect from the time when the relevant notice is served or the relevant message is sent, as the case may be.