Customs Act 1901
At any time after an export entry, a submanifest or an outward manifest is communicated to the Department and before the goods to which it relates are exported, a withdrawal of the entry, submanifest or manifest may be communicated to the Department:
(a) in the case of a withdrawal of an entry that was communicated to the Department by document - by document; or
(b) in any other case - electronically.
119A(2)
A documentary withdrawal of an entry must:
(a) be communicated by the person by whom, or on whose behalf, the entry was communicated; and
(b) be communicated to the Department by giving it to an officer doing duty in relation to export entries; and
(c) be in an approved form; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
119A(3)
An electronic withdrawal of an entry, submanifest or manifest must communicate such information as is set out in an approved statement.
119A(4)
A withdrawal of an entry, submanifest or manifest has effect when, in accordance with section 119D , it is communicated to the Department.
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