(1) This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.
(2) A cargo reporter who has entered into an agreement or arrangement with another cargo reporter under which cargo for whose carriage the other cargo reporter is responsible is to be carried on the ship or aircraft during the voyage or flight must report to the Department, in accordance with this section, particulars of the other cargo reporter.
(3) A report must be made electronically and must communicate such information as is set out in an approved statement.
(4) A report must be made before the latest time by which a cargo report may be made.
(5) The Comptroller - General of Customs may approve different statements for reports to be made under this section in different circumstances or by different kinds of cargo reporters.
(6) A cargo reporter who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.
(7) A cargo reporter who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(8) An offence against subsection (7) is an offence of strict liability.
(9) A cargo reporter who is required to make a report under this section is not liable to be prosecuted for, and cannot be served with an infringement notice under Division 5 of Part XIII for, an offence against this section if:
(a) the cargo reporter made a report, but contravened subsection (4) of this section; and
(b) the time (the actual time of arrival ) at which the ship or aircraft in question arrived at the first port or airport in Australia since it last departed from a port or airport outside Australia was later than the estimated time of arrival referred to in subsection 64AB(8); and
(c) the cargo reporter would not have contravened subsection (4) of this section if the estimated time of arrival of the ship or aircraft had been its actual time of arrival.