CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1990 No. 111 of 1990 - SECT 16 Repeal of sections and substitution of new sections

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1990 No. 111 of 1990 - SECT 16

16. Sections 115 and 116 of the Principal Act are repealed and the following
sections are substituted: Goods not to be taken on board without authority to
deal

"115. The owner of a ship or aircraft must not permit goods required to be
entered for export to be taken on board the ship or aircraft for the purpose
of exportation unless an authority to deal with the goods has been granted
under section 114C. What happens when goods are not dealt with in accordance
with an export entry?

"116. (1) Where:

   (a)  goods are entered for export under section 114; and

   (b)  none of the goods or some only of the goods have been exported in
        accordance with the entry at the end of a period of 30 days after the
        intended day of exportation notified in the entry; the authority to
        deal with the goods in accordance with the entry, so far as it relates
        to goods not exported before the end of the period, is, at the end of
        the period, taken to have been revoked.

"(2) Where an authority to deal with goods entered under section 114 is taken,
under subsection (1), to have been totally or partially revoked, the owner of
the goods must, within 7 days after the end of the period referred to in that
subsection:

   (a)  if the authority to deal was taken to be totally revoked - withdraw
        the entry relating to the goods; and

   (b)  if the authority to deal was taken to be partially revoked - amend the
        entry so that it relates only to those goods exported before the end
        of the period. Penalty: $5,000.

"(3) Where the owner of goods entered under section 114 amends the original
entry in accordance with paragraph (2) (b), the owner is, in accordance with
subsection 119C (1), taken to have withdrawn the original entry but this Act
has effect:

   (a)  as if the amended entry had been communicated to Customs under section
        114; and

   (b)  as if an authority to deal with the goods to which the amended entry
        relates in accordance with the amended entry had been granted under
        section 114C; on the day, or the respective days, on which the
        original entry was communicated and the original authority to deal was
        granted.".