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Correction to be made on completion of discharge

Customs Act 1960

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—(1) Within one month of the arrival of a vessel, aircraft or train, the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or the station‑master or the person authorised under section 39(2) must present to the proper officer of customs a certified amendment to the manifest required by section 39 due to short‑shipment, short‑landing, overlanding or such other cause as the Minister may by order specify.(2) The Director‑General may refuse to accept any amendment made after the Director‑General has been notified that investigations into any offence under any written law have commenced in connection with goods to which the manifest relates.(3) If any dutiable goods are not accounted for to the satisfaction of a senior officer of customs —(a)within 2 months of the presentation of the amendment or within such longer period as the officer may allow; or(b)in any case where the amendment has not been presented within 3 months of the completion of the discharge of cargo from a vessel or an aircraft or a train,the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or the station‑master or the person authorised under section 39(2), is liable to pay on demand to the senior officer of customs twice the amount of duty leviable thereon or, when the correct duty cannot be assessed, an amount not exceeding $1,000.(4) If the person liable to the penalties laid down in subsection (3) refuses or fails to pay the penalties demanded of the person, any senior officer of customs may sue for and recover the penalties in a court.

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