Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p6
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 6/45)
Character Range: 33068–37109

entry, the formal local entry is taken never to have happened.
 (4) If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened.
 (5) In this section:
customs entry means an entry for home consumption under the Customs Act 1901.
deemed local entry means a local entry that is not a formal local entry.
formal local entry means a local entry covered by *LE1 or *LE2 in the Local Entry Table.

Local Entry Table
Column 1           Column 2                                                                                                                                                                                                         Column 3
No.                Situation giving rise to local entry                                                                                                                                                                             *Entity to be regarded as making the local entry
LE1                the wine is taken to have been entered for home consumption under subsection 71A(7) of the Customs Act 1901                                                                                                      owner (within the meaning of the Customs Act 1901) of the wine
LE2                the wine is taken to have been entered for home consumption under subsection 71A(8) of the Customs Act 1901                                                                                                      owner (within the meaning of the Customs Act 1901) of the wine
LE3                the wine is delivered into home consumption under section 71 of the Customs Act 1901                                                                                                                             entity authorised under section 71 of the Customs Act 1901 to deliver the wine
LE4                the wine is sold under section 72, 87 or 96 of the Customs Act 1901                                                                                                                                              entity that bought the wine
LE5                the wine is delivered to an entity under section 208 of the Customs Act 1901                                                                                                                                     entity to which the wine is delivered
LE6                the wine is delivered to an entity under a court order made in an action under the Customs Act 1901 for condemnation or recovery of the wine                                                                     entity to which the wine is delivered
LE7                the wine is delivered to an entity under a court order made in an action for a declaration that the wine is not forfeited under the Customs Act 1901                                                             entity to which the wine is delivered
LE8                the wine has been seized under a warrant issued under section 203 of the Customs Act 1901, or under section 203B or 203C of that Act, and is delivered to an entity on the basis that it is not forfeited goods  entity to which the wine is delivered
LE9                delivery of the wine is authorised under subsection 209(6) of the Customs Act 1901                                                                                                                               entity to which the wine is delivered or is to be delivered
LE10               a demand is made under section 35A or 149 of the Customs Act 1901 in relation to the wine                                                                                                                        entity on which the demand is made
LE11               the wine is treated as entered for home consumption under subsection 96A(12) of the Customs Act 1901                                                                                                             entity treated under section 96A of the Customs Act 1901 as having entered