Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)
Schedule 3 International trade modernisation
Part 2 Importation of goods
Customs Act 1901
19 Section 71DG
Repeal the section, substitute:
71DG - Liability for a periodic declaration processing charge
(1) When a periodic declaration is sent to Customs under section 71DF, the person who has entered into the relevant import information contract becomes liable to pay a periodic declaration processing charge in respect of the declaration.
(2) The charge is payable when the periodic declaration is taken to have been sent to Customs.
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