Home Affairs Legislation Amendment (Digital Passenger Declaration) Regulations 2021 (F2021L01772)

Schedule 2   Customs amendments

Customs Regulation 2015

6   At the end of section 27

Add:

Digital passenger declaration exemption

(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).

(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.