Customs Act 1901
Despite section 106G , if, when an operator is required to report under this Division:
(a) a system approved under subparagraph 106G(1)(a)(i) is not working; and
(b) the operator is not able to use a format or method approved under subparagraph 106G(1)(a)(ii) ;
the report must:
(c) be made by document in writing; and
(d) be in an approved form; and
(e) contain the information required by the approved form; and
(f) be signed in the manner specified by the approved form; and
(g) be communicated to the Department by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft due to depart.
106H(2)
A documentary report is taken to have been made when it is sent or given to the Department in the prescribed manner.
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