Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:3_71c:p1
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 3 cl 71C (pt 1/3)
Character Range: 81575–84289

71C  Authority to deal with goods in respect of which an import declaration has been made

 (1) If an import declaration in respect of goods has been communicated to Customs, Customs must give an import declaration advice, by document or electronically, in accordance with this section.

 (2) An import declaration advice relating to goods entered by documentary import declaration:
 (a) must be given to the owner of the goods or be made available for collection by leaving it at a place in a Customs office that has been allocated for collection of such advices; and
 (b) must contain:
 (i) a statement to the effect that the goods are cleared for home consumption; or
 (ii) a statement that the goods are directed to be held in their current location or are directed for further examination.

 (3) An import declaration advice relating to goods entered by an electronic import declaration:
 (a) must refer to the number given by Customs to identify the particular import declaration; and
 (b) must be communicated electronically to the person who made the declaration; and
 (c) must contain:
 (i) a statement to the effect that the goods are cleared for home consumption; or
 (ii) a statement that the goods are directed to be held in their current location or are directed for further examination.

 (4) Subject to subsection (5), if:
 (a) an import declaration advice is given or communicated under this section; and
 (b) a payment is made of any duty, GST, luxury car tax, wine tax, import declaration processing charge or other charge or fee payable at the time of entry of, or in respect of, the goods covered by the import declaration advice;
Customs must:
 (c) if the advice was given under subsection (2)—give the person to whom the advice was given an authority, in writing, to take the goods into home consumption; and
 (d) if the advice was communicated electronically under subsection (3)—communicate electronically, to the person to whom the advice was communicated, an authority to take the goods into home consumption.

 (5) Customs is not required to give or communicate an authority under subsection (4) while the goods concerned are subject to a direction referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).

 (6) Customs must give an authority under subsection (4) in relation to goods covered by item 2 of the table in subsection 132AA(1) if subsection (4) would require Customs to do so apart from paragraph (4)(b).

Note: Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.

 (7) Customs must give an authority under subsection (4) in relation to goods if:
 (a) that subsection