Section 106C of the Customs Act 1901 (Cth) deals with Report 4 Hours before Ship or Aircraft is Due to Depart and is extracted below.
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106C Report 4 hours before ship or aircraft is due to depart
(1) At least 4 hours (but no more than 10 hours) before the time the ship or aircraft is due to depart from the place, the operator of the ship or aircraft must report to Customs, in accordance with Subdivision C:
(a) on the persons:
(i) who, at the time the report is made, are expected to be on board the ship or aircraft when it departs from the place; and
(ii) who are not identified in a report made by the operator in relation to the ship’s or aircraft’s departure from the place under section 106B; and
(iii) who are not identified (or to be identified) in a report made (or to be made) in relation to the ship’s or aircraft’s earlier departure from another place in the course of the same journey; or
(b) if there are no persons covered by paragraph (a)—that there are no persons to report.
(2) The operator of the ship or aircraft commits an offence if the operator intentionally contravenes subsection (1).
Penalty: 120 penalty units.
(3) The operator of the ship or aircraft commits an offence if the operator contravenes subsection (1).
Penalty: 60 penalty units.
(4) Strict liability applies to an offence against subsection (3).
Note: For strict liability, see section 6.1 of the Criminal Code.