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Section 100 Customs Act 1901
Constructive Warehousing

Section 100 of the Customs Act 1901 (Cth) deals with Constructive Warehousing and is extracted below.

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100 Constructive warehousing

(1) Where goods have been entered for warehousing, they may, without being warehoused in accordance with the entry, be further entered in accordance with section 99 and be dealt with in accordance with that further entry as if they had been so warehoused.

(2) Where a person makes a further entry in accordance with subsection (1) in respect of goods that have been entered for warehousing, he or she shall:

(a) at the time of lodging the further entry, give the Collector particulars of the entry for warehousing; and
(b) as soon as practicable, give particulars of the further entry to the holder of the warehouse licence relating to the warehouse in which the goods were intended to be warehoused in accordance with the entry for warehousing.

Penalty: 10 penalty units.

(3) Subsection (2) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

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