Section 114 of the Customs Act 1901 (Cth) deals with Export Declarations and is extracted below.
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114 Making an export declaration
(1) An export declaration is a communication to Customs in accordance with this section of information about goods that are intended for export.
(2) An export declaration can be communicated by document or electronically.
(3) A documentary export declaration:
(a) can be made only by the owner of the goods concerned; and
(b) must be communicated to Customs by giving or sending it to an officer doing duty in relation to export declarations; and
(c) must be in an approved form; and
(d) must contain such information as is required by the form; and
(e) must be signed by the person making it.
(4) An electronic export declaration must communicate such information as is set out in an approved statement.
(5) If the information communicated to Customs in an export declaration relating to goods adequately identifies any permission (however it is described) that has been given for the exportation of those goods, the identification of the permission in that information is taken, for the purposes of any law of the Commonwealth (including this Act), to be the production of the permission to an officer.
(6) However, subsection (5) does not affect any power of an officer, under this Act, to require the production of a permission referred to in that subsection.
(7) When, in accordance with section 119D, an export declaration is taken to have been communicated to Customs, the goods to which the declaration relates are taken to have been entered for export.
(8) Customs may refuse to accept or deal with an export declaration in circumstances prescribed by the regulations.
(9) Customs must communicate a refusal to accept or deal with an export declaration by notice given by document or electronically to the person who made the declaration.