Section 120 of the Customs Act 1901 (Cth) deals with Shipment of Goods and is extracted below.
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120 Shipment of goods
The master of a ship or the pilot of an aircraft shall not suffer to be taken on board his or her ship or aircraft any goods other than:
(a) goods which are specified or referred to in the Outward Manifest; and
(b) goods prescribed for the purpose of this section.
Penalty: 100 penalty units.