Customs Act 1901
If the Comptroller-General of Customs decides that it is desirable to consider making a TCO despite the absence of a TCO application, the Comptroller-General of Customs may declare, in writing, that he or she has so decided.
269J(2)
A declaration under subsection (1) must include a proposal for the issue of the TCO in respect of the goods referred to in the declaration.
269J(3)
If the Comptroller-General of Customs makes a declaration under this section, this Part has effect as if:
(a) the proposal contained in the declaration were a TCO application lodged under section 269F on the day on which the declaration is made; and
(b) the application had been accepted under section 269H as a valid application on that day.
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