Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:3_71dc
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 3 cl 71DC
Character Range: 95499–96175

71DC  Liability for an RCR processing charge

 (1) When a person who has entered into an import information contract sends an RCR to Customs, the person becomes liable to pay an RCR processing charge in respect of the RCR.

 (2) The charge is payable when the person is taken to have sent to Customs a periodic declaration in respect of goods to which the RCR relates.

 (3) If an RCR is withdrawn under subsection 71F(1), or is taken to be withdrawn under subsection 71F(2) or (7), before the issue of an authority to deal in respect of goods covered by the RCR, then, despite subsection (1), the person is not liable to pay an RCR processing charge in respect of the RCR.