Customs Regulation 2015

PART 4 - THE IMPORTATION OF GOODS  

Division 3 - Entry, unshipment, landing, and examination of goods  

Subdivision D - Other matters relating to entry and authority to deal  

SECTION 32   FAILURE TO MAKE ENTRIES - PRESCRIBED PERIODS  

32(1)    
For paragraph 72(1)(b) of the Act, the prescribed period is that period ending on:

(a) the day after the day on which the goods were imported; or

(b) if the day mentioned in paragraph (a) is not a working day - the next subsequent day that is a working day.

32(2)    

For subparagraphs 72(4)(b)(i) and (ii) of the Act, the period is 6 months.

32(3)    
In this section:

working day
means a day when an officer is to be available under section 12 , to perform the function of receiving an entry in relation to goods in the relevant State or Territory.