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  

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History

Subdiv AB, comprising se 71AAAD to 71AAAT, inserted by No 25 of 2004, s 3, Sch 1, item 6, effective 19 July 2005.

SECTION 71AAAT   MANNER AND EFFECT OF COMMUNICATING SELF-ASSESSED CLEARANCE DECLARATIONS TO DEPARTMENT  

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71AAAT(1)    

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The Comptroller-General of Customs may approve different statements for electronic communications to be made in relation to different classes of goods for which a self-assessed clearance declaration is required.

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S 71AAAT(1) amended by No 41 of 2015, s 3 and Sch 1 item 230, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.

71AAAT(2)    

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For the purposes of this Act, a self-assessed clearance declaration is taken to have been communicated to the Department electronically:

(a) when a self-assessed clearance declaration advice is communicated by a Collector electronically to the person identified in the declaration as the person sending the declaration; or

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(b) in the case of a self-assessed clearance declaration communicated to the Department together with a cargo report - when a Collector communicates electronically to the person who made the declaration an acknowledgment of the declaration.

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S 71AAAT(2) amended by No 41 of 2015, s 3 and Sch 1 items 231 - 234, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.

71AAAT(3)    

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For the purposes of this Act, a withdrawal of a self-assessed clearance declaration is taken to have been communicated to the Department electronically when an acknowledgment of the withdrawal is communicated by a Collector electronically to the person identified in the withdrawal as the person sending the withdrawal.

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S 71AAAT(3) amended by No 41 of 2015, s 3 and Sch 1 items 235 and 236, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.

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History

S 71AAAT inserted by No 25 of 2004, s 3, Sch 1, item 6.

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