Document ID: chunk:federal_register_of_legislation:C2013A00033:clause:1_13
Version: federal_register_of_legislation:C2013A00033
Segment Type: clause
Provision Reference: sch 1 cl 13
Character Range: 7505–8987

13  Subsections 71A(7) and (8)
Repeal the subsections, substitute:
 (7) If:
 (a) an import declaration is, or is taken under section 71L to have been, communicated to Customs; and
 (b) before the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates:
 (i) have been imported; or
 (ii) for goods carried on board a ship or aircraft—have been brought to the first port or airport in Australia at which any goods are to be discharged; or
 (iii) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—have arrived at a port or airport in Australia;
the goods are taken to have been entered for home consumption.
 (8) If:
 (a) an import declaration is, or is taken under section 71L to have been, communicated to Customs; and
 (b) at the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates:
 (i) for goods carried on board a ship or aircraft—have not been brought to the first port or airport in Australia at which any goods are to be discharged; or
 (ii) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—have not arrived at a port or airport in Australia;
the goods are taken to be entered for home consumption only when they are brought to that first port or airport in Australia or when they arrive at a port or airport in Australia (as the case requires).