Customs Legislation Amendment (Modernising) Act 2008 (75 of 2008)
Schedule 3 Recovery of duty
Part 1 Amendments
Customs Act 1901
7 At the end of section 167
Add:
(6) In this section:
import declaration includes an import entry, within the meaning of the unamended Customs Act, that was made under that Act.
unamended Customs Act has the meaning given by section 4 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.