Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Comptroller - General of Customs may approve different statements for electronic communications to be made in relation to different classes of goods for which a self - assessed clearance declaration is required.
(2) For the purposes of this Act, a self - assessed clearance declaration is taken to have been communicated to the Department electronically:
(a) when a self - assessed clearance declaration advice is communicated by a Collector electronically to the person identified in the declaration as the person sending the declaration; or
(b) in the case of a self - assessed clearance declaration communicated to the Department together with a cargo report--when a Collector communicates electronically to the person who made the declaration an acknowledgment of the declaration.
(3) For the purposes of this Act, a withdrawal of a self - assessed clearance declaration is taken to have been communicated to the Department electronically when an acknowledgment of the withdrawal is communicated by a Collector electronically to the person identified in the withdrawal as the person sending the withdrawal.