Document ID: chunk:federal_register_of_legislation:C2007A00005:clause:5_71df
Version: federal_register_of_legislation:C2007A00005
Segment Type: clause
Provision Reference: sch 5 cl 71DF
Character Range: 14520–15595

71DF  Periodic declarations by persons who may make RCRs

 (1) If:
 (a) an RCR in respect of goods covered by an import information contract is made by the accredited client who entered into the contract or a customs broker nominated in the contract to make communications to Customs on behalf of the accredited client; and
 (b) the goods are taken, under section 71DB, to have been entered for home consumption;
the accredited client or nominated broker must send electronically to Customs one or more declarations (periodic declarations) containing such information in relation to the goods as is set out in an approved statement.

 (2) Any periodic declarations in respect of particular goods that are required to be sent to Customs under subsection (1) must be sent to Customs not later than:
 (a) the first day of the month following the month during which the goods are taken to have been entered for home consumption; or
 (b) such other day of the month following the month during which the goods are taken to have been entered for home consumption as is prescribed.