Section 114D of the Customs Act 1901 (Cth) deals with Failing to Deal with Goods in Accordance with Entry and is extracted below.
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114D Goods to be dealt with in accordance with export entry
(1) The owner of goods in respect of which an export entry has been communicated to Customs:
(a) must, as soon as practicable after an authority to deal with the goods is granted, deal with the goods in accordance with the entry; and
(b) must not remove any of the goods from the possession of the person to whom they are delivered or of any person to whom they are subsequently passed in accordance with the entry unless:
(i) the entry has been withdrawn, or withdrawn in so far as it applies to those goods; or
(ii) a permission to move, alter or interfere with the goods has been given under section 119AA or 119AC.
Penalty: 10 penalty units.
(a) excisable goods on which excise duty has not been paid have been delivered to a place prescribed for the purposes of paragraph 30(1)(d); and
(b) the export entry that applies to those goods is withdrawn, or withdrawn insofar as it applies to those goods;
then, despite any implication to the contrary in subsection (1), the goods become, on communication to Customs of the withdrawal, goods under the Commissioner’s control under section 61 of the Excise Act 1901.
(3) If goods are goods on which Customs duty is payable but has not been paid and the export entry that applies to those goods is withdrawn, or withdrawn in so far as it applies to those goods, then:
(a) despite any implication to the contrary in subsection (1), the goods remain under Customs control; and
(b) the withdrawal constitutes a permission, under section 71E, to move the goods back to the place from which they were first moved in accordance with the entry
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