Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:3_71aaa
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 3 cl 71AAA
Character Range: 74816–75834

71AAA  Liability for self‑assessed clearance declaration charge

 (1) Subject to this section, when a self‑assessed clearance declaration is communicated to Customs in accordance with subsection 71(2), the person who sent the communication becomes liable to pay self‑assessed clearance declaration charge in respect of the declaration.

 (2) If a person pays self‑assessed clearance declaration charge in respect of a self‑assessed clearance declaration relating to goods, no other person is liable to pay charge in respect of the declaration.

 (3) Self‑assessed clearance declaration charge is not payable in respect of a declaration relating to goods if:
 (a) the owner of the goods, or a person acting on behalf of the owner, communicated an abbreviated cargo report (as defined by section 63A) in respect of the goods; or
 (b) the owner of the goods is a person, or is a person included in a class of persons, declared by the regulations to be exempt from payment of self‑assessed clearance declaration charge.