Section 114BB of the Customs Act 1901 (Cth) deals with Making of Export Information Contracts and is extracted below.
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114BB Making of export information contracts
(1) Subject to subsection (2), the CEO may enter into a contract (an export information contract) with a person for the purpose of enabling the use of accredited client export approval numbers (ACEANS) in connection with the export of the person’s goods.
Note: The CEO may make business rules that a person who wishes to enter into, or is a party to, an export information contract must comply with: see section 273EB.
(2) The CEO must not enter into an export information contract with a person (other than a company specified in subsection (3)) unless the CEO is satisfied, as a result of an audit carried out by a person chosen in accordance with the business rules, that the person can provide Customs with accurate information that is necessary to enable Customs to perform duties in relation to goods exported from Australia.
(3) The following companies are specified for the purposes of subsection (2):
(a) Colorado Group Limited (ABN 8500 432 7566);
(b) Du Pont (Australia) Pty Limited (ABN 5900 071 6469);
(c) Ericsson Australia Pty Limited (ABN 5600 407 1854);
(d) Grocery Holdings Pty Limited (ABN 27007 427 581);
(e) K mart Australia Limited (ABN 73004 700 485);
(f) Kodak (Australasia) Pty Limited (ABN 4900 405 7621);
(g) Liquorland (Australia) Pty Limited (ABN 82007 512 414);
(h) My Car Automotive Pty Limited (ABN 94061 462 593);
(i) Myer Stores Limited (ABN 83004 143 239);
(j) Nortel Networks Australia Pty Limited (ABN 400 031 64145);
(k) NS Komatsu Pty Limited (ABN 630 535 14739);
(l) Officeworks Superstores Pty Limited (ABN 36004 763 526);
(m) Panasonic Australia Pty Limited (ABN 8300 159 2187);
(n) Target Australia Pty Limited (ABN 75004 250 944);
(o) Tyremaster (Wholesale) Pty Limited (ABN 18000 781 037).
(4) The provisions in an export information contract are to include provisions relating to:
(a) the goods covered by the contract; and
(b) how the person’s compliance with the business rules is to be reported, monitored and audited; and
(c) the power of the CEO to terminate the contract if the person fails to comply with any of the business rules or with any of the requirements of this Act; and
(d) the way ACEANS are to be allocated to the person.
(5) The existence of an export information contract does not affect the exercise by the CEO of any powers conferred on him or her by or under this Act.