Document ID: chunk:federal_register_of_legislation:C2004A04325:body:0:p17
Version: federal_register_of_legislation:C2004A04325
Segment Type: other
Provision Reference: 
Character Range: 40659–43297

whom, or on whose behalf, the entry was communicated; and

    (b) be communicated to Customs by giving it to an officer doing duty in relation to import entries.

"(3) A computer withdrawal of an import entry in respect of particular goods must be transmitted by a registered COMPILE user as, or on behalf of, the owner of the goods.

"(4) A withdrawal of an import entry has no effect during any period while a requirement under subsection 71D(2) in respect of the goods to which the entry relates has not been complied with.

"(5) A withdrawal of an entry is effected when it is, or is taken under section 71L to have been, communicated to Customs.

Goods not to be entered while an entry is outstanding

"71G. Where goods have been entered for home consumption under subsection 68(2) or (3), a person must not communicate a further import entry to Customs in respect of those goods or of any part of those goods unless the first-mentioned entry is withdrawn.

Penalty: $1,500.

Effect of withdrawal

"71H.(1) When a withdrawal of an import entry takes effect, any authority to deal with the goods to which the entry relates is revoked.

"(2) Despite the withdrawal of an import entry:

    (a) a person may be prosecuted, or action taken under section 243T, in respect of the entry; and

    (b) a penalty may be imposed on a person who is convicted of an offence in respect of the entry;

as if it had not been withdrawn.

"(3) The withdrawal of a documentary entry does not entitle the person who communicated it to have it returned.

Change of import entry treated as withdrawal

"71J. Where a person who has communicated an import entry changes information included in that entry, the person is taken, at the time when an import entry advice is given or transmitted in respect of the altered entry, to have withdrawn the entry as it previously stood.

Manner of communicating with Customs by document

"71K. An import entry, a withdrawal of an import entry, a visual examination application, a movement application, or a return for the purposes of subsection 69(5) or 70(7), that is communicated to Customs by document:

    (a) must be in an approved form; and

    (b) must include such information as the approved form requires; and

    (c) must be signed in the manner indicated in the approved form.

Manner and effect of communicating with Customs by computer

"71L.(1) An import entry or a withdrawal of such an entry that is transmitted to Customs by computer:

    (a) must be transmitted using the COMPILE computer system during a time when, under regulations made for the purpose of section 28, a person can transmit