Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An officer of Customs may, instead of seizing goods under section 203B, permit a person to surrender the goods to the officer in a section 234AA place if:
(a) the officer has reasonable grounds to believe that the goods:
(i) have been imported by the person; and
(ii) have not been concealed from the officer by the person; and
(iii) are accompanied personal or household effects of the person; and
(b) the person has been informed by the officer, in writing, of the available options for dealing with the goods and the consequences of exercising each of those options; and
(c) the person has indicated to the officer, in writing, that he or she intends to surrender the goods; and
(d) the officer has indicated to the person that the goods may be surrendered to the officer.
(2) Without limiting the meaning of concealed in subparagraph
(1)(a)(ii), a person is taken to have concealed goods from an
officer of Customs if the person was required to give information about the
goods to the Department in accordance with section 71, 71K or 71L and
the person failed to do so.