Customs Act 1901
(a) who is the owner of Subdivision AA goods; or
(b) who is covered by regulations made under subsection 71AAAE(2) ;
must, in the circumstances specified in the regulations, provide, under section 71 , the information specified in the regulations:
(c) at the time; and
(d) in the manner and form;
specified in the regulations.71AAAB(2) Authority to deal with Subdivision AA goods.
(a) authorise the delivery of the goods into home consumption under section 71 ; or
(b) refuse to authorise the delivery of the goods into home consumption and give reasons for the refusal.
A decision of a Collector mentioned in subsection (2) must be communicated in writing, electronically, or by another method prescribed by the regulations.
A Collector must not give an authority to deal with Subdivision AA goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid.