Customs Act 1901
If a Collector gives a self-assessed clearance declaration advice in response to a self-assessed clearance declaration, a Collector must communicate electronically to the person to whom the advice was given an authority under section
71
to deliver into home consumption the goods covered by the declaration.
Note 1:
Section 71AAAL prevents a Collector from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.
Note 2:
A Collector does not have to give an authority to deal with the goods while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK ) or while an officer is seeking further information (see section 71AAAO ).
If the Department receives a self-assessed clearance declaration together with a cargo report, a Collector must communicate electronically:
(a) if a Collector gave a direction under section 71AAAH in response to the declaration - to the person who has possession of the goods covered by the declaration; or
(b) otherwise - to the person who made the declaration;
an authority under section 71 to deliver into home consumption the goods covered by the declaration.
Note 1:
Section 71AAAL prevents a Collector from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.
Note 2:
A Collector does not have to give an authority to deal with the goods while the goods are subject to a direction under section 71AAAH (see section 71AAAK ) or while an officer is seeking further information (see section 71AAAO ).
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