Customs Regulation 2015

PART 12 - THE DUTIES  

Division 3 - Value of goods  

SECTION 98  

98   MANNER OF ACCEPTANCE OF ESTIMATED VALUE OF GOODS  
For subsection 161K(2) of the Act, a Collector signifies acceptance of an estimate of the value of goods by:


(a) giving an authority to deal with the goods under section 71 of the Act; or


(b) giving an authority mentioned in subsection 71C(4) or 71DJ(4) of the Act.




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