Customs Act 1901
PART IV
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THE IMPORTATION OF GOODS
Division 4
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The Entry, Unshipment, Landing, and Examination of Goods
Subdivision AB
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Information and grant of authority to deal with specified low value goods
Despite section 181, the owner of specified low value goods, or a person acting on behalf of the owner, must give the Department a declaration (a self-assessed clearance declaration ) under section 71 containing the information that is set out in an approved statement.
A self-assessed clearance declaration must be communicated electronically to the Department.
A self-assessed clearance declaration may be communicated together with a cargo report.
SECTION 71AAAF
MAKING A SELF-ASSESSED CLEARANCE DECLARATION
71AAAF(1)
Despite section 181, the owner of specified low value goods, or a person acting on behalf of the owner, must give the Department a declaration (a self-assessed clearance declaration ) under section 71 containing the information that is set out in an approved statement.
71AAAF(2)
A self-assessed clearance declaration must be communicated electronically to the Department.
71AAAF(3)
A self-assessed clearance declaration may be communicated together with a cargo report.
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