Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 71AAAI

If 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).