Section 64AAC of the Customs Act 1901 (Cth) deals with Report to Customs of Persons Engaged to Unload Cargo and is extracted below.
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64AAC Report to Customs of persons engaged to unload cargo
(1) This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.
(2) The operator must report to Customs, in accordance with this section, particulars of:
(a) in the case of a ship—the stevedore with whom the operator has entered into a contract for the unloading of the cargo from the ship at a place in Australia; or
(b) in the case of an aircraft—the depot operator who will first receive the cargo after it has been unloaded from the aircraft at a place in Australia.
(3) A report must be made electronically and must communicate such information as is set out in an approved statement.
(4) A report must be made during the period within which a report under section 64 of the impending arrival of the ship or aircraft is required to be made.
(5) The CEO may approve different statements for electronic reports to be made under this section in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.
(6) An operator of a ship or aircraft who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(7) An offence against subsection (6) is an offence of strict liability.