Section 125 of the Customs Act 1901 (Cth) deals with Failing to Land at Proper Destination and is extracted below.
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125 Goods exported to be landed at proper destination
(1) No goods shipped for export shall be unshipped or landed except in parts beyond the seas.
Penalty: 250 penalty units.
(2) Subsection (1) does not apply if the goods are unshipped or landed with the permission of the Collector. (3) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.