Section 102A of the Customs Act 1901 (Cth) deals with Notices to Customs by Holder of Warehouse Licence and is extracted below.
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102A Notices to Customs by holder of warehouse licence
(1) This section applies only to goods that are, or are included in a class of goods that are, prescribed by the regulations.
(2) If goods are to be released from a warehouse for export, the holder of the warehouse licence must give notice to Customs electronically, within the period that begins at the prescribed time and ends at the prescribed time, stating that the goods are to be released and giving such particulars of the release of the goods as are required by an approved statement.
(3) If goods that have previously been released from a warehouse for export are returned to the warehouse, the holder of the warehouse licence must give notice to Customs electronically, within the period prescribed by the regulations, stating that the goods have been returned and giving such particulars of the return of the goods as are required by an approved statement.
(4) A person who contravenes subsection (2) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(5) An offence against subsection (4) is an offence of strict liability.