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 71AAAI   AUTHORITY TO DEAL WITH GOODS COVERED BY A SELF-ASSESSED CLEARANCE DECLARATION  

71AAAI(1)   If declaration is communicated separately from a cargo report.  

If a Collector gives a self-assessed clearance declaration advice in response to a self-assessed clearance declaration, a Collector must communicate electronically to the person to whom the advice was given an authority under section 71 to deliver into home consumption the goods covered by the declaration.

Note 1:

Section 71AAAL prevents a Collector from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.

Note 2:

A Collector does not have to give an authority to deal with the goods while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK ) or while an officer is seeking further information (see section 71AAAO ).

71AAAI(2)   If declaration is communicated together with a cargo report.  

If the Department receives a self-assessed clearance declaration together with a cargo report, a Collector must communicate electronically:

(a) if a Collector gave a direction under section 71AAAH in response to the declaration - to the person who has possession of the goods covered by the declaration; or

(b) otherwise - to the person who made the declaration;

an authority under section 71 to deliver into home consumption the goods covered by the declaration.

Note 1:

Section 71AAAL prevents a Collector from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.

Note 2:

A Collector does not have to give an authority to deal with the goods while the goods are subject to a direction under section 71AAAH (see section 71AAAK ) or while an officer is seeking further information (see section 71AAAO ).