Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:3_71dh
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 3 cl 71DH
Character Range: 102430–104768

71DH  Making a warehouse declaration

 (1) A warehouse declaration is a communication to Customs in accordance with this section of information about goods to which section 68 applies that are intended to be entered for warehousing.

 (2) A warehouse declaration may be communicated by document or electronically.

 (3) A documentary warehouse declaration must:
 (a) be made by the owner of the goods concerned; and
 (b) be communicated to Customs:
 (i) by giving or sending it to an officer doing duty in relation to warehouse declarations; or
 (ii) by leaving it at a place that has been allocated for lodgment of warehouse declarations in a Customs Office;
  at the place at which the goods are to be delivered for warehousing.

 (4) A warehouse declaration in respect of particular goods can be communicated electronically only by the owner of the goods.

 (5) If the information communicated to Customs in a warehouse declaration relating to goods adequately identifies any permission (however it is described) that has been given for the importation of those goods, the identification of the permission in that information is taken, for the purposes of any law of the Commonwealth (including this Act), to be the production of the permission to an officer.

 (6) However, subsection (5) does not affect any power of an officer, under this Act, to require the production of a permission referred to in that subsection.

 (7) If:
 (a) a warehouse declaration is, or is taken under section 71L to have been, communicated to Customs; and
 (b) before the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates have been imported or have been brought to the first port or airport in Australia at which any goods are to be discharged;
the goods are taken to have been entered for warehousing.

 (8) If:
 (a) a warehouse declaration is, or is taken under section 71L to have been, communicated to Customs; and
 (b) at the time when the warehouse declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates have not been brought to the first port or airport in Australia at which any goods are to be discharged;
the goods are taken to be entered for warehousing only when they are brought to that port or airport.