Customs and Other Legislation Amendment (Australian Border Force) Act 2015 (41 of 2015)

Schedule 1   Amendments of Customs Act

Part 1   Amendments

Customs Act 1901

238   Subsection 71A(3)

Repeal the subsection, substitute:

(3) A documentary import declaration must be communicated to the Department:

(a) by giving or sending it to an officer doing duty in relation to import declarations at the place at which the goods are to be delivered for home consumption; or

(b) by leaving it at a place:

(i) that has been allocated for lodgement of import declarations by notice published on the Department's website; and

(ii) that is where the goods are to be delivered for home consumption.