(1) This section is made for subsection 119D(1) of the Act.
(2) A documentary export entry may be sent to an officer by giving the document to a person employed at an authorised Australia Post outlet, for delivery to the Department.
(3) A documentary withdrawal of an export entry may be sent to an officer by:
(a) sending the document to the Department by fax at a fax number specified by a Collector for the purpose; or
(b) posting the document by pre - paid post to a postal address specified by a Collector for the purpose.
(4) The officer mentioned in subsection (2) or (3) must promptly apply a stamp to the document denoting the time when the officer received it.
(5) A document to which a stamp has been applied under subsection (4) is taken to have been communicated to the Department at the time of receipt denoted by the stamp.