Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.