Customs Regulation 2015
For paragraph 240(7)(c) of the Act, section 240 of the Act does not apply to commercial documents relating to goods exported from Australia if the goods:
(a) are not required to be entered for export under paragraph 113(1)(a) of the Act; and
(b) are not required to be reported to the Department in a submanifest under subsection 117A(1) of the Act; and
(c) are not required to be specified in an outward manifest under paragraph 119(1)(a) of the Act.
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