Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf declaration is communicated separately from a cargo report
(1) If a Collector gives a self - assessed clearance declaration advice in response to a self - assessed clearance declaration, a Collector must communicate electronically to the person to whom the advice was given an authority under section 71 to deliver into home consumption the goods covered by the declaration.
Note 1: Section 71AAAL prevents a Collector from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.
Note 2: A Collector does not have to give an authority to deal with the goods while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).
If declaration is communicated together with a cargo report
(2) If the Department receives a self - assessed clearance declaration together with a cargo report, a Collector must communicate electronically:
(a) if a Collector gave a direction under section 71AAAH in response to the declaration--to the person who has possession of the goods covered by the declaration; or
(b) otherwise--to the person who made the declaration;
an authority under section 71 to deliver into home consumption the goods covered by the declaration.
Note 1: Section 71AAAL prevents a Collector from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.
Note 2: A Collector does not have to give an authority to deal with the goods while the goods are subject to a direction under section 71AAAH (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).