Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:3_44
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 3 cl 44
Character Range: 122856–123603

44  Subsection 167(3A)
Repeal the subsection, substitute:

 (3A) If an electronic import entry has been made in respect of goods, a protest under this section is taken to have been made if, and only if, the person making the entry sends to Customs at the time of making payment in respect of the goods following an import declaration advice or a periodic declaration:
 (a) the number given by Customs to identify the relevant import declaration or periodic declaration; and
 (b) the words Paid under protest; and
 (c) a description of the goods to which the protest relates (where the protest does not relate to all the goods covered by the import declaration or periodic declaration) and a statement of the grounds on which the protest is made.