CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1990 No. 111 of 1990 - SECT 44 Repeal of section and substitution of new sections

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1990 No. 111 of 1990 - SECT 44

44. Section 61 of the Principal Act is repealed and the following sections are
substituted: Customs control

"61. All excisable goods are, until delivered for home consumption or for
exportation to a place outside Australia, whichever first occurs, subject to
the control of Customs and must not be moved, altered or interfered with
except as authorised by this Act. Penalty: $20,000. Delivery for exportation

"61AA. (1) For the purposes of this Act, excisable goods, other than goods
delivered to a person under section 61D (2), are not taken to have been
delivered for exportation until they are brought into a place that is a
prescribed place for the purposes of paragraph 30 (d) of the Customs Act 1901
for export.

"(2) For the purposes of this Act excisable goods delivered to a person under
subsection 61D (2) are taken to have been delivered for exportation at the
time when they are received by that person. Permission to deliver for
exportation

"61AB. Where an authority to deal with goods that are excisable goods in
accordance with an export entry relating to those goods is granted under
section 114C of the Customs Act 1901, that authority is to be treated, for the
purposes of this Act, as a permission to deliver those goods for
exportation.".