Section 114B of the Customs Act 1901 (Cth) deals with Failing to Comply with Export Grant and is extracted below.
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114B Confirming exporters
(1) A person who:
(a) proposes to make an export declaration relating to particular goods or is likely to make, from time to time, export declarations in relation to goods of a particular kind; and
(b) will be unable to include in the export declaration or export declarations particular information in relation to the goods because the information cannot be ascertained until after the exportation of the goods;
may apply to the CEO for confirming exporter status in respect of the information and the goods.
(2) An application under subsection (1) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such particulars as are required by the form including the reasons the information referred to in subsection (1) cannot be ascertained before exportation.
(3) Where a person applies for confirming exporter status in respect of particular information and particular goods or goods of a particular kind, the CEO must:
(a) if the CEO is satisfied that the information cannot be ascertained before exportation—grant the applicant that status by signing a notice stating:
(i) that the applicant is granted that status in respect of that information and those goods; and
(ii) that the grant is on such conditions as are specified in the notice; or
(b) if the CEO is not so satisfied—refuse to grant the applicant that status by signing a notice stating that the CEO has refused to grant the applicant that status and setting out the reasons for the refusal.
(4) A grant of confirming exporter status has effect from the day on which the relevant notice is signed.
(5) Without limiting the generality of the conditions to which a grant of confirming exporter status may be subject, those conditions must be expressed to include:
(a) a requirement that the appropriate confirming exporter status will be specified in any export declaration relating to the goods in respect of which the status was granted where the confirming exporter proposes to rely on that status; and
(b) a requirement that full details of the information in respect of which the status was granted will be provided as soon as practicable after exportation and not later than the time the CEO indicates in the notice granting the status; and
(c) a requirement that, if information in respect of which the status was granted becomes, to the knowledge of the confirming exporter, able to be ascertained before the exportation of goods in respect of which the status was granted, the confirming exporter will notify the CEO forthwith.
(6) Where the CEO is satisfied that information in respect of which confirming exporter status was granted is now able to be ascertained before exportation, he or she must sign a notice in writing:
(a) cancelling the confirming exporter status forthwith; or
(b) modifying the confirming exporter status so that it no longer relates to that information.
(7) Where a person granted a confirming exporter status in respect of information and goods fails to comply with a condition to which the grant is subject, the person is guilty of an offence.
Penalty: 10 penalty units.
(7A) Subsection (7) does not apply if the person has a reasonable excuse.
(7B) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(a) a person who is a confirming exporter in respect of information and goods of a particular kind is convicted of an offence against subsection (7); or
(b) the CEO becomes satisfied that a person who is such a confirming exporter has failed to comply with a condition of a grant of confirming exporter status although no proceedings for an offence against subsection (7) have been brought against the person;
the CEO may:
(c) cancel that person’s status in respect of that information and those goods; or
(d) modify that person’s status so that it no longer relates to specified information or goods or so that the conditions to which it is subject are altered in a specified respect;
by signing a notice stating that that status has been so cancelled or modified and setting out the reasons for that cancellation or modification.
(9) A cancellation or modification of the confirming exporter status of a person has effect on the day the relevant notice was signed.
(10) The CEO must, as soon as practicable after signing a notice under subsection (3), (6) or (8), serve a copy of the notice on the person concerned but a failure to do so does not alter the effect of the notice.