Section 71G of the Customs Act 1901 (Cth) deals with Goods Not to be Entered While an Entry is Outstanding and is extracted below.
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71G Goods not to be entered while an entry is outstanding
(1) If goods have been entered for home consumption under subsection 68(2) or (3), a person must not communicate a further import declaration, a further RCR or a warehouse declaration in respect of the goods or any part of the goods unless the import declaration or RCR that resulted in the goods being entered for home consumption is withdrawn.
Penalty: 15 penalty units.
(2) An offence for a contravention of subsection (1) is an offence of strict liability.