Customs Act 1901
Where the Comptroller-General of Customs or a Collector has determined the customs value of goods in accordance with this Division, the Comptroller-General of Customs or the Collector shall cause the value to be recorded on the entry in respect of them or otherwise advise their owner of the amount.
Where a Collector signifies, in a manner prescribed by the regulations, his or her acceptance of an estimate of the value of the goods, whether that estimate appears on the entry in respect of those goods or in any other statement of information provided in respect of those goods, the Collector shall, by so signifying, be taken for the purposes of subsection (1) to have determined the customs value of the goods and to have advised their owner of that amount. 161K(3)
If, within 28 days after being advised under subsection (1) of the customs value of goods determined in accordance with this Division, an owner of the goods requests a Collector, in writing, to give the owner particulars of the valuation, the Collector shall, within 28 days after the making of the request, give the owner a notice in writing setting out:
(a) the method by which the customs value of the goods was determined;
(b) the findings of material questions of fact relating to that determination, the evidence or other material on which those findings were based and the reasons for that determination; and
(c) the calculations by which the determination of the value was made and the information on which those calculations were based. 161K(4)
Nothing in this section requires, or permits, the giving of information that:
(a) relates to the personal affairs or business affairs of a person, other than the person making the request because of which information was given; and
(b) is information:
(i) that was supplied in confidence;
(ii) the publication of which would reveal a trade secret;
(iii) that was given in compliance with a duty imposed by an enactment; or
(iv) the giving of which in accordance with the request would be in contravention of an enactment, being an enactment that expressly imposes on the person to whom the information was given a duty not to divulge or communicate to any person, or to any person other than a person included in a prescribed class of persons, or except in prescribed circumstances, information of that kind.
In this section, " enactment " has the same meaning as in the Administrative Decisions (Judicial Review) Act 1977 .
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