Document ID: chunk:federal_register_of_legislation:F2023C00564:clause:1_2
Version: federal_register_of_legislation:F2023C00564
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 146088–147124

2                      Relevant traveller may have to sign a CB declaration  If the relevant traveller pays for the goods before presenting to an officer of Customs as departing the indirect tax zone, the relevant traveller must sign, and retain a copy of, a declaration (CB declaration) in the approved form setting out:                                   (a) In relation to signing—before the relevant traveller takes possession of the goods; and
                                                                             (a) details of the relevant traveller, the goods and the proposed journey; and                                                                                                                                                                                                         (b) in relation to retaining a copy—5 years
                                                                             (b) a statement that the relevant traveller is aware of the penalty for making a false or misleading statement