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Section 102 Customs Act 1901
Holder of Licence to Inform Collector of Certain Matters

Section 102 of the Customs Act 1901 (Cth) deals with Holder of Licence to Inform Collector of Certain Matters and is extracted below.

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102 Holder of licence to inform Collector of certain matters

(1) Where goods are delivered to a warehouse but documents relating to those goods required to be delivered to the holder of the warehouse licence in accordance with this Act are not so delivered or such documents are so delivered but do not contain sufficient information to enable the holder to make a record relating to the goods that he or she is required to make under this Act, the holder shall, as soon as practicable, inform a Collector of the non delivery or inadequacy of those documents, as the case may be.

Penalty: 10 penalty units.

(2) Where documents relating to goods to be warehoused in a warehouse are delivered to the holder of the warehouse licence in accordance with this Act but those goods are not received at the warehouse within 7 days after the delivery of the documents, the holder shall, as soon as practicable, inform a Collector of the non delivery of those goods.

Penalty: 10 penalty units.

(3) Subsections (1) and (2) are offences of strict liability.

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

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