Customs Legislation Amendment Act (No. 2) 2003 (136 of 2003)
Schedule 1 Trade modernisation
Part 4 False and misleading statements
Customs Act 1901
17 At the end of section 240AB
Add:
(8) To avoid doubt, this section does not affect the operation of section 240.
Note: Section 240 requires owners of imported or exported goods, and certain persons who deal with such goods, to keep for 5 years relevant commercial documents relating to the goods.