Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)
Schedule 3 International trade modernisation
Part 2 Importation of goods
Customs Act 1901
12 Subsection 71A(3)
Omit all the words and paragraphs after "import declaration", substitute:
must be communicated to Customs:
(a) by giving or sending it to an officer doing duty in relation to import declarations; or
(b) by leaving it at a place that has been allocated for lodgment of import declarations in a Customs Office;
at the place at which the goods are to be delivered for home consumption.