Customs Act 1901

PART IV - THE IMPORTATION OF GOODS  

Division 4 - The Entry, Unshipment, Landing, and Examination of Goods  

SECTION 71M   71M   REQUIREMENTS FOR COMMUNICATING TO DEPARTMENT ELECTRONICALLY  


A communication that is required or permitted by this Division to be made to the Department electronically must:


(a) be signed by the person who makes it (see paragraph 126DA(1)(c) ); and


(b) otherwise meet the information technology requirements determined under section 126DA .




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