Customs Act 1901
PART IV
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THE IMPORTATION OF GOODS
Division 4
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The Entry, Unshipment, Landing, and Examination of Goods
Subdivision AB
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Information and grant of authority to deal with specified low value goods
If goods are covered by a self-assessed clearance declaration, a person must not communicate a further self-assessed clearance declaration in respect of the goods or any part of the goods unless the first-mentioned self-assessed clearance declaration is withdrawn.
An offence under subsection (1) is an offence of strict liability.
SECTION 71AAAQ
FURTHER SELF-ASSESSED CLEARANCE DECLARATION NOT TO BE GIVEN WHILE THERE IS AN EXISTING SELF-ASSESSED CLEARANCE DECLARATION
71AAAQ(1)
If goods are covered by a self-assessed clearance declaration, a person must not communicate a further self-assessed clearance declaration in respect of the goods or any part of the goods unless the first-mentioned self-assessed clearance declaration is withdrawn.
Penalty: 60 penalty units.
71AAAQ(2)
An offence under subsection (1) is an offence of strict liability.
Note:
For strict liability , see section 6.1 of the Criminal Code .
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