Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 71AAAB

Providing information about Subdivision AA goods

  (1)   A person:

  (a)   who is the owner of Subdivision AA goods; or

  (b)   who is covered by regulations made under subsection   71AAAE(2);

must, in the circumstances specified in the regulations, provide, under section   71, the information specified in the regulations:

  (c)   at the time; and

  (d)   in the manner and form;

specified in the regulations.

Authority to deal with Subdivision AA goods

  (2)   If Subdivision AA goods are imported into Australia, a Collector must, having regard to information about the goods given under subsection   (1) and (if any) section   196C:

  (a)   authorise the delivery of the goods into home consumption under section   71; or

  (b)   refuse to authorise the delivery of the goods into home consumption and give reasons for the refusal.

  (3)   A decision of a Collector mentioned in subsection   (2) must be communicated in writing, electronically, or by another method prescribed by the regulations.

Duty etc. to be paid before authority given

  (4)   A Collector must not give an authority to deal with Subdivision AA goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid.