Section 114BA of the Customs Act 1901 (Cth) deals with Using ACEANS in Respect of Goods and is extracted below.
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114BA Using ACEANS in respect of goods
(1) The use of an ACEAN by a person in respect of goods is the communication in accordance with this section to the CEO of the ACEAN in respect of goods that are intended for export.
(3) An ACEAN must be communicated electronically.
(4) An ACEAN can be communicated only while the export information contract entered into in respect of goods to which the ACEAN relates is in force.
(5) A communication made by the use of an ACEAN must relate only to one consignment of goods.
(6) If a person makes, by the use of an ACEAN, a communication that relates to more than one consignment of goods:
(a) the use of the ACEAN is invalid and does not constitute an entry of any of the goods for export; and
(b) the person is guilty of an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(7) An offence against paragraph (6)(b) is an offence of strict liability.
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