Document ID: chunk:federal_register_of_legislation:C2025C00155:section:71aaar
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 71AAAR
Character Range: 285893–286464

71AAAR  Effect of withdrawal of a self‑assessed clearance declaration
 (1) When a withdrawal of a self‑assessed clearance declaration takes effect, any authority to deal with the goods to which the declaration relates is revoked.
 (2) Despite the withdrawal:
 (a) a person may be prosecuted under Division 4 of Part XIII, or an infringement notice may be given to a person, in respect of the self‑assessed clearance declaration; and
 (b) a penalty may be imposed on a person who is convicted of an offence in respect of the declaration;
as if it had not been withdrawn.