Customs Regulation 2015
For subsection 71AAAB(1) of the Act, if a Collector requires a person to provide particular information, the manner and form in which the information must be provided is as follows: (a) the information must be in an approved form and must include the information required by that form; (b) the form must be signed in the manner required by that form; (c) the completed approved form must be given to a Collector.
View history note
Hide history noteDigital passenger declaration exemption
27(2)
However, a person is not required to provide information about Subdivision AA goods under subsection (1) if: (a) the person has complied with paragraph 27A(2)(a) in relation to the goods; and (b) before a Collector makes a decision under subsection 71AAAB(2) of the Act about the goods, a Collector does not require the person to provide information about the goods under subsection (1) .
27(3)
For the purposes of paragraph (2)(b) , a Collector may require the person to provide information about the goods under subsection (1) if the Collector reasonably suspects that the digital passenger declaration in relation to which the person complied with paragraph 27A(2)(a) is not, or is no longer, accurate or complete.
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