Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)
Schedule 3 International trade modernisation
Part 2 Importation of goods
Customs Act 1901
18 Section 71DF
Repeal the section, substitute:
71DF - Periodic declarations by persons who may make RCRs
If a person who has entered into an import information contract, or a customs broker nominated in the contract to make communications to Customs on behalf of the person, makes, during a particular month, one or more RCRs in respect of goods, the person or a broker who is so nominated:
(a) may, from time to time during the month, send electronically to Customs declarations ( periodic declarations ) containing such information in relation to the goods as is set out in an approved statement; but
(b) must send electronically to Customs at least one periodic declaration not later than the first day of the following month or such other day of that month as is prescribed.
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