Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)
Schedule 3 International trade modernisation
Part 2 Importation of goods
Customs Act 1901
14 Subsections 71DC(1) and (2)
Repeal the subsections, substitute:
(1) When an RCR is sent to Customs, the person who has entered into the relevant import information contract becomes liable to pay an RCR processing charge in respect of the RCR.
(2) The charge is payable when a periodic declaration, in respect of goods to which the RCR relates, is taken to have been sent to Customs.
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