Section 68A of the Customs Act 1901 (Cth) deals with Goods Imported for Transhipment and is extracted below.
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68A Goods imported for transhipment
If a cargo report in relation to goods states that the destination of the goods is a place outside Australia, an officer may direct a person who has possession of the goods:
(a) not to move the goods; or
(b) to move them to a place specified in the direction.