Customs Regulation 2015
For paragraph 72(1)(b) of the Act, the prescribed period is that period ending on:
(a) the day after the day on which the goods were imported; or
(b) if the day mentioned in paragraph (a) is not a working day - the next subsequent day that is a working day.
32(2)
For subparagraphs 72(4)(b)(i) and (ii) of the Act, the period is 6 months.
32(3)
In this section:
working day
means a day when an officer is to be available under section
12
, to perform the function of receiving an entry in relation to goods in the relevant State or Territory.
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