Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:3_71aab
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 3 cl 71AAB
Character Range: 75834–77069

71AAB  Payment of self‑assessed clearance declaration charge

 (1) If:
 (a) the CEO has not made an arrangement with a person under subsection (2); or
 (b) an arrangement made under subsection (2) with a person is terminated in the circumstances set out in subsection (4);
the person must, within 21 days after the person is notified by Customs of the total amount of all the self‑assessed clearance declaration charges for which the person becomes liable during each month, pay that amount to the Commonwealth.

 (2) The CEO may make an arrangement with a person under which the person agrees to pay self‑assessed clearance declaration charge to the Commonwealth in the manner provided in the arrangement.

 (3) An amount payable by a person:
 (a) in accordance with subsection (1); or
 (b) under an arrangement made under subsection (2);
may be recovered by the Commonwealth by action against that person in a court of competent jurisdiction as a debt due to the Commonwealth.

 (4) If:
 (a) a person has entered into an arrangement under subsection (2); and
 (b) the person refuses or fails to pay the self‑assessed clearance declaration charge in accordance with the arrangement;
the arrangement is terminated by this subsection.