Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004 (25 of 2004)

Schedule 1   ITM import amendments

Customs Act 1901

12   Subsection 71E(2A)

Repeal the subsection, substitute:

(2A) If:

(a) the goods are goods to which section 68 applies; and

(b) the goods have not been entered for home consumption or warehousing; and

(c) subsection (2C) does not apply to the goods;

a movement application may be made only by the operator of the ship or aircraft that carried the goods, by a cargo reporter in relation to the goods, or by a stevedore or depot operator who has, or intends to take, possession of the goods.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).