Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)

Schedule 3   International trade modernisation

Part 2   Importation of goods

Customs Act 1901

19   Section 71DG

Repeal the section, substitute:

71DG - Liability for a periodic declaration processing charge

(1) When a periodic declaration is sent to Customs under section 71DF, the person who has entered into the relevant import information contract becomes liable to pay a periodic declaration processing charge in respect of the declaration.

(2) The charge is payable when the periodic declaration is taken to have been sent to Customs.