Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 71AAAT

             (1)  The CEO 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 Customs electronically:

                     (a)  when a self-assessed clearance declaration advice is communicated by Customs 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 Customs together with a cargo report--when Customs 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 Customs electronically when an acknowledgment of the withdrawal is communicated by Customs electronically to the person identified in the withdrawal as the person sending the withdrawal.