Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)
Schedule 5 Reporting re-mail items
Part 1 Amendments commencing first
Customs Act 1901
3 After subsection 64AB(3D)
Insert:
(3E) The form or statement approved under subsection (4) or (5) for a report by a re-mail reporter in relation to re-mail items must not require the reporter to include information relating to the items at a level of specificity below the level of a submaster air waybill or an ocean bill of lading, as the case requires.
Note: This means that a re-mail reporter using the approved form or statement does not have to give information about individual re-mail items.
(3F) However, a re-mail reporter must not use that approved form or statement for a re-mail item for which the reporter has information below that level of specificity.
Note: A re-mail reporter who does not use the approved form or statement for re-mail items must provide information about individual re-mail items in a cargo report.