Document ID: chunk:federal_register_of_legislation:C2024C00486:section:59a:p3
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 59A (pt 3/3)
Character Range: 110719–112113

day of the declared period;
the rate of Excise duty payable on the goods is the rate of duty in force on the day immediately following the last day of the declared period.
 (8) Where, at any time during a declared period, a person enters any goods for home consumption, being goods of a kind in respect of which there is in force at the time of entry of the goods a quota order that is applicable to that person for the declared period, the CEO shall have the right, before the entry is passed, in addition to requiring Excise duty to be paid on the goods at the rate in force at that time of entry of the goods, to require and take, for the protection of the revenue in relation to any additional amount of duty that may become payable on the goods, or on a part of the goods, by virtue of the operation of subsection (6) or (7), security by way of cash deposit of an amount equal to the amount of duty payable on the goods, or on that part of the goods at the rate in force at the time of entry of the goods.
 (9) For the purposes of this section, a person shall be deemed to have entered goods for home consumption at a particular time (in this section referred to as time of entry) if the person entered the goods, or caused the goods to be entered, for home consumption at that time or is, by virtue of subsection 61C(2), deemed to have entered the goods for home consumption at that time.