Section 118A of the Customs Act 1901 (Cth) deals with Certificate of Clearance for Ships or Aircraft and is extracted below.
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118A Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft
(1) This section applies to a ship or aircraft of a kind specified in the regulations.
(2) Before a Certificate of Clearance in respect of the ship or aircraft is granted under section 118, the master or owner of the ship or the pilot or owner of the aircraft must communicate to Customs, in accordance with this section, an outward manifest:
(a) specifying all of the goods (other than goods prescribed for the purposes of section 120) that are on board, or are to be loaded on board, the ship or aircraft at the port, airport or other place in Australia; or
(b) if there are no goods of the kind to which paragraph (a) applies—making a statement to that effect.
(3) An outward manifest may be made by document or electronically.
(4) A documentary outward manifest must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to Customs by sending or giving it to an officer doing duty in respect of the clearance of ships or aircraft; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(5) An electronic outward manifest must communicate such information as is set out in an approved statement.