Section 64AAA of the Customs Act 1901 (Cth) deals with Report of Stores and Prohibited Goods and is extracted below.
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64AAA Report of stores and prohibited goods
(1) This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.
(2) When the ship or aircraft has arrived at a port or airport in Australia (whether the first port or airport or any subsequent port or airport on the same voyage or flight), the operator must report to Customs, in accordance with this section, particulars of the ship’s stores or aircraft’s stores and of any prohibited goods contained in those stores at the time of arrival.
(3) The report must be made:
(a) in the case of a ship—before:
(i) the end of 24 hours (disregarding any period that occurs on a Saturday, Sunday or holiday) after the ship’s arrival; or
(ii) the issue of a Certificate of Clearance in respect of the ship and the port;
whichever first happens; or
(b) in the case of an aircraft—before:
(i) the end of 3 hours after the aircraft’s arrival; or
(ii) the issue of a Certificate of Clearance in respect of the aircraft and the airport;
whichever first happens.
(4) The report may be made by document or electronically.
(5) A documentary report 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 relation to the reporting of ships or aircraft at the port or airport of arrival; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(6) An electronic report must communicate such information as is set out in an approved statement.
(7) The CEO may approve different forms for documentary reports, and different statements for electronic reports, to be made under subsections (5) and (6) in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.
(8) An operator of a ship or aircraft who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.
(11) In this section:
aircraft’s stores and ship’s stores have the meanings given by section 130C.