Customs Act 1901

PART IV - THE IMPORTATION OF GOODS  

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

Subdivision B - Import declarations  

SECTION 71BA   WAREHOUSED GOODS DECLARATION FEE  

71BA(1)  


An owner of warehoused goods who makes an import declaration in respect of the goods is liable to pay a fee (the warehoused goods declaration fee ) for the processing of the declaration.

71BA(2)  
The amount of the warehoused goods declaration fee is:


(a) if the import declaration is made electronically-$23.00 or, if another amount (not exceeding $$34.00) is prescribed by the regulations, the amount so prescribed; or


(b) if the import declaration is made by document-$63.00 or, if another amount (not exceeding $94.00) is prescribed by the regulations, the amount so prescribed.

71BA(3)  
If a person who is an owner of warehoused goods pays the warehoused goods declaration fee for the processing of an import declaration in respect of the goods, any other person who is an owner of the goods ceases to be liable to pay the fee for the processing of the import declaration.

71BA(4)  
In this section:

warehoused goods
includes goods that, under section 100, may be dealt with as warehoused goods.




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