Customs Act 1901


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

Subdivision D - Warehouse declarations  



When a warehouse declaration (including an altered warehouse declaration) in respect of goods is, or is taken to have been, communicated to the Department under section 71DH , the owner of the goods becomes liable to pay warehouse declaration processing charge in respect of the declaration.

If a person who is an owner of goods pays warehouse declaration processing charge in respect of a warehouse declaration relating to particular goods, any other person who is an owner of those goods ceases to be liable to pay charge in respect of that declaration.

If a warehouse declaration is withdrawn under subsection 71F(1) , or is taken, under subsection 71F(2) or (7) , to have been withdrawn, before the issue of an authority to deal in respect of goods covered by the declaration, then, despite subsection (1), the owner of the goods is not liable to pay warehouse declaration processing charge in respect of the declaration. Debt


An amount of warehouse declaration processing charge that a person is liable to pay:

(a) is a debt due by the person to the Commonwealth; and

(b) may be recovered by action in a court of competent jurisdiction.


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