Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 69

             (1)  In this section:

"like customable goods" means:

                     (a)  goods to which section 68 applies that are classified under a subheading specified in column 1 of the Table to section 19 of the Customs Tariff Act 1995 ; and

                     (b)  any other goods that are prescribed for the purposes of this section.

             (2)  A person who has imported or who proposes to import particular like customable goods, or like customable goods of a particular kind, may apply to Customs, in writing, for permission to deliver those goods, or goods of that kind into home consumption without entering them for that purpose.

             (3)  An officer of Customs may, on receipt of an application under subsection (2), by notice in writing:

                     (a)  grant permission for the particular like customable goods, or like customable goods of the particular kind, to which the application relates to be delivered into home consumption without entering them for that purpose; or

                     (b)  refuse to grant such a permission and set out in the notice the reasons for so refusing.

             (4)  A permission granted in respect of particular goods, or goods of a particular kind, is subject:

                     (a)  to the condition that, on or after their importation and before they are delivered into home consumption, goods to which the permission relates must have been, or must be, entered for warehousing; and

                     (b)  to any other condition, specified in the permission, that Customs considers appropriate.

             (5)  Where:

                     (a)  permission is granted in respect of particular goods or goods of a particular kind; and

                     (b)  those goods or goods of that kind are delivered into home consumption under that permission;

the person to whom the permission is granted must:

                     (c)  give Customs returns at such intervals, not exceeding 2 months, as are specified in the permission, providing particulars in accordance with section 71K or 71L in relation to those goods or to goods of that kind that have, during the periods to which the returns relate, been delivered into home consumption; and

                     (d)  at the time when each return is given to Customs, pay any duty owing at the rate applicable when the goods were delivered into home consumption; and

                     (e)  comply with any conditions to which the permission is subject.

Penalty:  50 penalty units.

          (5A)  Subsection (5) is an offence of strict liability.

Note:          For strict liability , see section 6.1 of the Criminal Code .

             (6)  Where an officer of Customs is satisfied that a person to whom a permission has been granted under this section has failed to comply with any condition to which the permission is subject, the officer may:

                     (a)  if the permission related to particular goods--at any time before those goods are delivered into home consumption; and

                     (b)  if the permission related to goods of a particular kind--at any time while the permission remains in force;

by notice in writing, revoke the permission and set out in the notice the reasons for that revocation.