Commonwealth Consolidated Acts

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CUSTOMS ACT 1901 - SECT 71AAAF

Making a self - assessed clearance declaration

  (1)   Despite section   181, the owner of specified low value goods, or a person acting on behalf of the owner, must give the Department a declaration (a self - assessed clearance declaration ) under section   71 containing the information that is set out in an approved statement.

  (2)   A self - assessed clearance declaration must be communicated electronically to the Department.

  (3)   A self - assessed clearance declaration may be communicated together with a cargo report.


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