Customs Act 1901

PART IV - THE IMPORTATION OF GOODS  

Division 4 - The Entry, Unshipment, Landing, and Examination of Goods  

Subdivision B - Import declarations  

SECTION 71C   AUTHORITY TO DEAL WITH GOODS IN RESPECT OF WHICH AN IMPORT DECLARATION HAS BEEN MADE  

71C(1)  


If an import declaration in respect of goods has been communicated to the Department, a Collector must give an import declaration advice, by document or electronically, in accordance with this section.

71C(2)  
An import declaration advice relating to goods entered by documentary import declaration:


(a) must be given to the owner of the goods or be made available for collection by leaving it at a place that has been allocated for collection of such advices by notice published on the Department ' s website; and


(b) must contain:


(i) a statement to the effect that the goods are cleared for home consumption; or

(ii) a statement that the goods are directed to be held in their current location or are directed for further examination.

71C(3)  
An import declaration advice relating to goods entered by an electronic import declaration:


(a) must refer to the number given by a Collector to identify the particular import declaration; and


(b) must be communicated electronically to the person who made the declaration; and


(c) must contain:


(i) a statement to the effect that the goods are cleared for home consumption; or

(ii) a statement that the goods are directed to be held in their current location or are directed for further examination.

71C(4)  


Subject to subsection (5), if:


(a) an import declaration advice is given or communicated under this section; and


(b) a payment is made of any duty, assessed GST, assessed luxury car tax, assessed wine tax, import declaration processing charge or other charge or fee payable at the time of entry of, or in respect of, the goods covered by the import declaration advice;

a Collector must:


(c) if the advice was given under subsection (2) - give the person to whom the advice was given an authority, in writing, to take the goods into home consumption; and


(d) if the advice was communicated electronically under subsection (3) - communicate electronically, to the person to whom the advice was communicated, an authority to take the goods into home consumption.

71C(5)  


A Collector is not required to give or communicate an authority under subsection (4) while the goods concerned are subject to a direction referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).

71C(6)  


A Collector must give an authority under subsection (4) in relation to goods covered by item 2 of the table in subsection 132AA(1) if subsection (4) would require a Collector to do so apart from paragraph (4)(b).
Note:

Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.

71C(7)  


A Collector must give an authority under subsection (4) in relation to goods if:


(a) that subsection would require a Collector to do so apart from the fact that any or all of the following were not paid when duty on the goods was paid (or would have been payable if the goods had been subject to duty):


(i) the assessed GST payable on the taxable importation, if any, that is associated with the import of the goods;

(ii) if a taxable importation of a luxury car is associated with the import of the goods - the assessed luxury car tax payable on that taxable importation;

(iii) if a taxable dealing is associated with the import of the goods - the assessed wine tax payable on that dealing; and


(b) because of the following provisions, the unpaid assessed GST, assessed luxury car tax or assessed wine tax (as appropriate) was not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):


(i) paragraph 33-15(1)(b) of the GST Act;

(ii) paragraph 13-20(1)(b) of the Luxury Car Tax Act;

(iii) paragraph 23-5(1)(b) of the Wine Tax Act.

71C(8)  
If goods are authorised to be taken into home consumption, the authority to deal, whether given by a document or electronically, must set out:


(a) any condition of the kind referred to in subsection (9) to which the authority is subject; and


(b) the date on which the authority is given; and


(c) such other information as is prescribed.

71C(9)  
An authority to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.

71C(10)  
If an authority to deal with goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.

71C(11)  
An officer may, at any time before goods authorised to be taken into home consumption are so dealt with, cancel the authority:


(a) if the authority was given in respect of a documentary declaration, by:


(i) signing a notice stating that the authority is cancelled and setting out the reasons for the cancellation; and

(ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or


(b) if the authority was given in respect of an electronic declaration-by sending electronically, to the person who made the declaration, a message stating that the authority is cancelled and setting out the reasons for the cancellation.

71C(12)  
If, at any time before goods authorised to be taken into home consumption are so dealt with, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of any Customs-related law, the officer may suspend the authority for a specified period:


(a) if the authority was given in respect of a documentary declaration, by:


(i) signing a notice stating that the authority is so suspended and setting out the reasons for the suspension; and

(ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or


(b) if the authority was given in respect of an electronic declaration-by sending electronically, to the person who made the declaration, a message stating that the authority is so suspended and setting out the reasons for the suspension.

71C(13)  
If, during the suspension under subsection (12) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs-related law, the officer must revoke the suspension:


(a) if the authority was given in respect of a documentary declaration, by:


(i) signing a notice stating that the suspension is revoked; and

(ii) serving a copy of the notice on the person to whom the notice of the suspension was given; or


(b) if the authority was given in respect of an electronic declaration-by sending electronically, to the person to whom the message notifying the suspension was sent, a message stating that the suspension is revoked.

71C(14)  
A cancellation or suspension of an authority, or a revocation of a suspension of an authority, has effect from the time when the relevant notice is served or the relevant message is sent, as the case may be.




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