Customs Regulation 2015
For subsection 114(8) of the Act, a Collector may refuse to accept or deal with an export declaration if:
(a) the intended day of exportation notified in the declaration is more than 6 months after the declaration is communicated to the Department; or
(b) any of the information required by an approved form under subsection 114(3) of the Act or approved statement under subsection 114(4) of the Act is not given in the declaration.
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