Customs Act 1960 · 2020 Revised Edition · Part 4 · Importation and Exportation
36. Goods removed in accordance with declaration not to be relanded
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reland or permit the relanding of any goods placed on any ship or aircraft or loaded into any railway wagon in accordance with any declaration made under section 59; or
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
knowingly neglect or omit to cause the goods to be exported or transhipped (as the case may be) in accordance with the declaration without the prior consent of the proper officer of customs.
proper officer of customs
“proper officer of customs” means any officer of customs acting in the fulfilment of his or her duties under this Act, whether such duties are assigned to him or her specially or generally or expressly or by implication;