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 Customs, 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.