Document ID: chunk:federal_register_of_legislation:F2025C00185:reg:32
Version: federal_register_of_legislation:F2025C00185
Segment Type: reg
Provision Reference: reg 32
Character Range: 43310–43928

32  Failure to make entries—prescribed periods
 (1) For paragraph 72(1)(b) of the Act, the prescribed period is that period ending on:
 (a) the day after the day on which the goods were imported; or
 (b) if the day mentioned in paragraph (a) is not a working day—the next subsequent day that is a working day.
 (2) For subparagraphs 72(4)(b)(i) and (ii) of the Act, the period is 2 months.
 (3) In this section:
working day means a day when an officer is to be available under section 12, to perform the function of receiving an entry in relation to goods in the relevant State or Territory.

Part 5—Depot licences