Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)

Schedule 3   International trade modernisation

Part 2   Importation of goods

Customs Act 1901

26   After section 71L

Insert:

71M - Requirements for communicating to Customs electronically

A communication that is required or permitted by this Division to be made to Customs electronically must:

(a) be signed by the person who makes it (see paragraph 126DA(1)(c)); and

(b) otherwise meet the information technology requirements determined under section 126DA.