Customs Act 1901

As soon as practicable after accepting a TCO application as a valid application, the Comptroller‑General of Customs must publish a notice in the Gazette:

stating that the application has been lodged; and

identifying the applicant; and

if the applicant is not proposing to make use of the TCO to import the goods to which the application relates into Australia on the applicant’s own behalf—identifying the importer for whom the applicant is acting; and

providing a description of the goods to which the application relates including a reference to the Customs tariff classification that, in the opinion of the Comptroller‑General of Customs, applies to the goods; and

inviting any persons who consider that there are reasons why the TCO should not be made to lodge a submission with the Comptroller‑General of Customs not later than 50 days after the gazettal day.

A submission must:

be in writing; and

be in an approved form; and

contain such information as the form requires; and

be signed in the manner indicated in the form.

A submission:

must be lodged with the Comptroller‑General of Customs in the same manner, and is taken to be lodged on the same day, as is specified in relation to a TCO application; and

must have the day of its lodgement recorded.

If a person lodges a submission later than 50 days after the gazettal day in respect of a TCO application without being invited by the Comptroller‑General of Customs to do so under section 269M, the Comptroller‑General of Customs must not take the submission into account in determining whether to make a TCO.