Document ID: chunk:federal_register_of_legislation:F2021C00601:reg:12
Version: federal_register_of_legislation:F2021C00601
Segment Type: reg
Provision Reference: reg 12
Character Range: 13817–15051

12  Compliance with Customs‑related laws

        (1) The entity satisfactorily complies with Customs‑related laws.

        (2) In considering whether the entity satisfactorily complies with Customs‑related laws, the Comptroller‑General of Customs must consider the following matters:
           (a) any action taken by the entity to ensure compliance with Customs‑related laws;
           (b) the extent and frequency of the activities that form part of the entity's international supply chain;
           (c) the extent and degree of any non‑compliance with Customs‑related laws;
           (d) any disclosure by the entity to the Commonwealth (whether to the Department or another agency) of any non‑compliance with Customs‑related laws in the course of the entity's international supply chain;
           (e) if there has been non‑compliance with those laws in the course of the entity's international supply chain:
              (i) whether that non‑compliance was for reasons beyond the control of the entity; and
              (ii) any action taken by the entity to ensure future compliance or to prevent any non‑compliance with those laws;
           (f) the effectiveness of any action referred to in subparagraph (e)(ii).