Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:3_71:p1
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 3 cl 71 (pt 1/2)
Character Range: 70662–73381

71  Report and clearance of goods not requiring import entry

 (1) The owner of goods of a kind referred to in paragraph 68(1)(d) must, in any circumstances specified in the regulations, provide such information:
 (a) at such time; and
 (b) in such manner and form;
as the regulations specify.

 (2) Despite section 181, the owner of goods of a kind referred to in paragraph 68(1)(e), (f) or (i), or a person acting on behalf of the owner, must communicate electronically to Customs a declaration (a self‑assessed clearance declaration):
 (a) stating:
 (i) whether the value of the goods is less than $250, or such other amount as is prescribed; and
 (ii) whether the goods are subject to quarantine; and
 (b) containing such other particulars (if any) of the goods as are set out in an approved statement.

 (3) The regulations may exempt from subsection (2):
 (a) a person who is, or is included in a class of persons who are, specified in the regulations; or
 (b) goods that are, or are included in a class of goods that are, specified in the regulations.

 (4) Subject to subsection (7), if goods of a kind referred to in paragraph 68(1)(d) are imported into Australia, Customs must, having regard to any information given to Customs in accordance with the regulations and any further information supplied under section 196C:
 (a) authorise the delivery of the goods into home consumption; or
 (b) refuse to authorise the delivery of the goods into home consumption and give reasons for its refusal.

 (5) If goods of a kind referred to in paragraph 68(1)(e), (f) or (i) are imported into Australia, Customs must, having regard to any information contained in a self‑assessed clearance declaration, any further information supplied under section 196C or any other information given to or obtained by Customs:
 (a) authorise the delivery of the goods into home consumption; or
 (b) refuse to authorise the delivery of the goods into home consumption and give reasons for its refusal.

 (6) A decision of Customs under subsection (4) or (5) may be communicated by notice in writing, electronically or in any other way permitted by the regulations.

 (7) Customs must not authorise the delivery of goods referred to in subsection (4) or (5) unless the duty (if any) and any other charge (other than self‑assessed clearance charge payable under an arrangement made under subsection 71AAB(2)) or tax (if any) payable on the importation of goods has been paid.

 (8) If, after Customs has authorised delivery of goods into home consumption under paragraph (4)(a) or (5)(a) and before the goods are so dealt with, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of