Customs Amendment (Miscellaneous Measures) Act 2013 (33 of 2013)

Schedule 1   Amendments

Part 2   Entry of ships or aircraft for home consumption or warehousing

Customs Act 1901

13   Subsections 71A(7) and (8)

Repeal the subsections, substitute:

(7) If:

(a) an import declaration is, or is taken under section 71L to have been, communicated to Customs; and

(b) before the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates:

(i) have been imported; or

(ii) for goods carried on board a ship or aircraft - have been brought to the first port or airport in Australia at which any goods are to be discharged; or

(iii) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft - have arrived at a port or airport in Australia;

the goods are taken to have been entered for home consumption.

(8) If:

(a) an import declaration is, or is taken under section 71L to have been, communicated to Customs; and

(b) at the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates:

(i) for goods carried on board a ship or aircraft - have not been brought to the first port or airport in Australia at which any goods are to be discharged; or

(ii) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft - have not arrived at a port or airport in Australia;

the goods are taken to be entered for home consumption only when they are brought to that first port or airport in Australia or when they arrive at a port or airport in Australia (as the case requires).