Customs Act 1901

A person who is or has been a special reporter must:

store in dedicated computer facilities at notified premises all information relating to individual consignments that the reporter would, but for the reporter’s registration under section 67ED or renewal of registration under section 67EK, be required to give to the Department under section 64AB; and

for 2 years after the date that an abbreviated cargo report covering a consignment is transmitted to the Department, retain at notified premises all the information stored under paragraph (a) in relation to that consignment and also all physical documents of a prescribed kind that cover or relate to that consignment.

If, at any time, while a person is, or within 2 years after the person ceased to be, a special reporter in relation to low value cargo of a particular kind, the person intends to change the location of notified premises at which:

all or any of the dedicated computer facilities used to store information relating to cargo of that kind are situated; or

all or any documents containing information relating to cargo of that kind required to be stored in such facilities are situated;

The special reporter must ensure that the changed premises referred to in subsection (2) are located in Australia.

The special reporter must provide an officer of Customs with online access to the information stored and retained under subsection (1) and with the capacity to download that information, or a part of that information, at any time as required by an officer of Customs.

The special reporter must, despite providing an officer of Customs with the capacity to download information referred to in subsection (4), electronically transfer that information, or a part of that information, to an officer of Customs at any reasonable time as required by an officer of Customs.