CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1990 No. 111 of 1990 - SECT 19 Insertion of new sections

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1990 No. 111 of 1990 - SECT 19

19. After section 119 of the Principal Act the following sections are
inserted: Withdrawal of entries, submanifests and manifests

"119A. (1) At any time after an export entry, a submanifest or an outward
manifest is communicated to Customs and before the goods to which it relates
are exported, a withdrawal of the entry, submanifest or manifest may be
communicated to Customs by document or computer.

"(2) A documentary withdrawal of an entry, submanifest or manifest must:

   (a)  be communicated by the person by whom, or on whose behalf, the entry,
        submanifest or manifest was communicated; and

   (b)  be communicated to Customs by sending or giving it to an officer doing
        duty in relation to export entries; and

   (c)  be in an approved form; and

   (d)  contain such information as is required by the form; and

   (e)  be signed in a manner specified in the form.

"(3) A computer withdrawal of an entry, submanifest or manifest must:

   (a)  be transmitted by a registered EXIT user as or on behalf of, the
        person by whom, or on whose behalf, the entry, submanifest or manifest
        was communicated; and

   (b)  be transmitted to Customs, using the EXIT computer system; and

   (c)  communicate such information as is set out in an approved statement;
        and

   (d)  be signed by transmitting the registered EXIT user's identifying code.

"(4) A withdrawal of an entry, submanifest or manifest has effect when, in
accordance with section 119D, it is communicated to Customs. Effect of
withdrawal

"119B. (1) When a withdrawal of an export entry takes effect, any authority to
deal with the goods to which the entry relates is revoked.

"(2) Despite the withdrawal of an entry, submanifest or manifest:

   (a)  a person may be prosecuted in respect of the entry, submanifest or
        manifest; and

   (b)  a penalty may be imposed on a person who is convicted of an offence in
        respect of the entry, submanifest or manifest; as if it had not been
        withdrawn.

"(3) The withdrawal of a documentary entry, documentary submanifest or
documentary manifest the original of which was sent or given to an officer
does not entitle the person who communicated it to have it returned. Change of
computer entries, submanifests and manifests treated as withdrawals

"119C. (1) Where a person who has communicated a computer export entry changes
information included in that entry, the person is taken, at the time when an
export entry advice is transmitted in respect of the altered entry, to have
withdrawn the entry as it previously stood.

"(2) Where a person who has communicated a computer submanifest or a computer
outward manifest changes information included in that submanifest or manifest,
the person is taken, at the time when an acknowledgment of the altered
submanifest or altered manifest, as the case requires, is transmitted, to have
withdrawn the submanifest or manifest as it previously stood. Communication of
entries, submanifests, manifests and withdrawals

"119D. (1) For the purposes of this Act, a documentary export entry, a
documentary submanifest, a documentary outward manifest, or a documentary
withdrawal of such an entry, submanifest or manifest, may be sent to the
officer referred to in subsection 114 (2), 117A (2), 119 (2) or 119A (2), as
the case requires, in any manner prescribed and, when so sent, is taken to
have been communicated to Customs at such time, and in such circumstances, as
are prescribed.

"(2) For the purposes of this Act, a documentary export entry, a documentary
submanifest, a documentary outward manifest, or a documentary withdrawal of
such an entry, submanifest or manifest, as the case requires, that is given to
the officer referred to in subsection 114 (2), 117A (2), 119 (2) or 119A (2),
as the case requires, is taken to have been communicated to Customs when it is
received by the officer.

"(3) For the purposes of this Act, a computer export entry, a computer
submanifest, a computer outward manifest, or a computer withdrawal of such an
entry, submanifest or manifest, as the case requires, that is transmitted to
Customs using the EXIT computer system is taken to have been communicated to
Customs when an export entry advice or an acknowledgment of receipt of the
submanifest, manifest or withdrawal is transmitted to the registered EXIT user
whose identifying code appears on the entry, submanifest, manifest or
withdrawal.".