Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)
Schedule 3 International trade modernisation
Part 2 Importation of goods
Customs Act 1901
26 After section 71L
Insert:
71M - Requirements for communicating to Customs electronically
A communication that is required or permitted by this Division to be made to Customs electronically must:
(a) be signed by the person who makes it (see paragraph 126DA(1)(c)); and
(b) otherwise meet the information technology requirements determined under section 126DA.
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