Section 64AAB of the Customs Act 1901 (Cth) deals with Notifying Customs of Particulars of Cargo Reporters and is extracted below.
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64AAB Notifying Customs of particulars of cargo reporters
(1) This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.
(2) A cargo reporter who has entered into an agreement or arrangement with another cargo reporter under which cargo for whose carriage the other cargo reporter is responsible is to be carried on the ship or aircraft during the voyage or flight must report to Customs, in accordance with this section, particulars of the other cargo reporter.
(3) A report must be made electronically and must communicate such information as is set out in an approved statement.
(4) A report must be made before the latest time by which a cargo report may be made.
(5) The CEO may approve different statements for reports to be made under this section in different circumstances or by different kinds of cargo reporters.
(6) A cargo reporter who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.
(7) A cargo reporter who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(8) An offence against subsection (7) is an offence of strict liability.