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Section 119 Customs Act 1901
Communication of Outward Manifest to Customs

Section 119 of the Customs Act 1901 (Cth) deals with Communication of Outward Manifest to Customs and is extracted below.

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119 Communication of outward manifest to Customs

(1) If:

(aa) a ship or aircraft departs from a port, airport or other place in Australia; and
(ab) section 118A does not apply to the ship or aircraft;
the master or owner of the ship, or the pilot or owner of the aircraft, must communicate electronically to Customs, not later than 3 days after the day of departure, or such time as is prescribed in relation to the departure, an outward manifest:
(a) specifying all of the goods, other than goods prescribed for the purposes of section 120, that were loaded on board the ship or aircraft at the port, airport or other place; or
(b) if there were no goods of the kind to which paragraph (a) applies that were loaded on board the ship or aircraft at the port, airport or other place—making a statement to that effect.

(2) An outward manifest must contain such information as is set out in an approved statement.

(3) If subsection (1) is contravened in respect of a ship or aircraft, the master and the owner of the ship, or the pilot and the owner of the aircraft, each commit an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

(4) An offence against subsection (3) is an offence of strict liability.

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