Customs and Other Legislation Amendment Act 2017 (19 of 2017)
Schedule 3 Import processing charges
Customs Act 1901
2 At the end of section 71DI
Add:
Debt
(4) An amount of warehouse declaration processing charge that a person is liable to pay:
(a) is a debt due by the person to the Commonwealth; and
(b) may be recovered by action in a court of competent jurisdiction.
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