Section 115 Customs Act 1901 | Taking Goods on Board without Authority to Deal


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115 Goods not to be taken on board without authority to deal

(1) The owner of a ship or aircraft must not permit goods required to be entered for export to be taken on board the ship or aircraft for the purpose of export unless:

(a) an authority to deal with the goods is in force under section 114C; or
(b) the goods are, or are included in a class of goods that are, excluded by the regulations from the application of this section.

Penalty: 60 penalty units.

(2) An offence against subsection (1) is an offence of strict liability.