Document ID: chunk:federal_register_of_legislation:C2004A04325:body:0:p11
Version: federal_register_of_legislation:C2004A04325
Segment Type: other
Provision Reference: 
Character Range: 26063–28804

the delivery of the goods into home consumption, providing particulars in accordance with section 71K in relation to the goods; and

    (b) at the time when the return is given to Customs, pay any duty owing at the rate applicable when the goods were delivered into home consumption; and

    (c) comply with any condition to which the permission is subject.

    Penalty: $5,000.

"(8) Where an officer of Customs is satisfied that a person to whom a permission has been granted under this section has failed to comply with any of the conditions to which the permission is subject, the officer may, at any time before goods are delivered into home consumption, by notice in writing, revoke the permission and set out in the notice the reasons for that revocation.

"(9) In this section, a reference to the hours of business for dealing with import entries is a reference:

    (a) if an applicant is a registered COMPILE user—to a time when,

    under regulations made for the purposes of section 28, the applicant would be able to give a documentary import entry, or transmit a computer import entry, to Customs; and

    (b) if an applicant is not a registered COMPILE user—to a time when, under those regulations, the applicant would be able to give a documentary import entry to Customs.

Information in relation to goods not requiring import entry

"71.(1) The owner of the goods of a kind referred to in paragraphs 68(1)(d), (e), (f) or (i) must, in any circumstances specified in the regulations, provide such information:

    (a) at such time; and

    (b) in such manner and form;

as the regulations specify.

"(2) Where goods of a kind referred to in subsection (1) are imported into Australia, Customs must, having regard to any information given to Customs in accordance with the regulations and any further information supplied under section 196C, by notice in writing:

    (a) authorise the delivery of those goods into home consumption; or

    (b) refuse to authorise the delivery of those goods into home consumption and give reasons for its refusal.

Making an import entry

"71A.(1) An import entry is a communication to Customs of information concerning goods to which section 68 applies that are intended to be entered for home consumption, for warehousing, or for transhipment, that is effected:

    (a) by document; or

    (b) except so far as goods intended to be entered for transhipment are concerned—by computer.

"(2) A documentary import entry must:

    (a) be made by the owner of the goods concerned; and

    (b) be communicated to Customs:

         (i) by giving it to an officer doing duty in relation to entries under this Part; or

         (ii) by leaving it at a place that has been allocated