Customs Act 1901

PART IV - THE IMPORTATION OF GOODS  

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

Subdivision AB - Information and grant of authority to deal with specified low value goods  

SECTION 71AAAT   MANNER AND EFFECT OF COMMUNICATING SELF-ASSESSED CLEARANCE DECLARATIONS TO DEPARTMENT  

71AAAT(1)  


The Comptroller-General of Customs may approve different statements for electronic communications to be made in relation to different classes of goods for which a self-assessed clearance declaration is required.

71AAAT(2)  


For the purposes of this Act, a self-assessed clearance declaration is taken to have been communicated to the Department electronically:


(a) when a self-assessed clearance declaration advice is communicated by a Collector electronically to the person identified in the declaration as the person sending the declaration; or


(b) in the case of a self-assessed clearance declaration communicated to the Department together with a cargo report - when a Collector communicates electronically to the person who made the declaration an acknowledgment of the declaration.

71AAAT(3)  


For the purposes of this Act, a withdrawal of a self-assessed clearance declaration is taken to have been communicated to the Department electronically when an acknowledgment of the withdrawal is communicated by a Collector electronically to the person identified in the withdrawal as the person sending the withdrawal.



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