Customs Act 1901

PART IV - THE IMPORTATION OF GOODS  

Division 4 - The Entry, Unshipment, Landing, and Examination of Goods  

Subdivision AB - Information and grant of authority to deal with specified low value goods  

SECTION 71AAAQ   FURTHER SELF-ASSESSED CLEARANCE DECLARATION NOT TO BE GIVEN WHILE THERE IS AN EXISTING SELF-ASSESSED CLEARANCE DECLARATION  

71AAAQ(1)    
If goods are covered by a self-assessed clearance declaration, a person must not communicate a further self-assessed clearance declaration in respect of the goods or any part of the goods unless the first-mentioned self-assessed clearance declaration is withdrawn.

Penalty: 60 penalty units.

71AAAQ(2)    
An offence under subsection (1) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .