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.