71AAAF
CurrentMaking a self‑assessed clearance declaration
Volume 1Parts I to VI (sections 1 to 126C)
Part IVThe importation of goods
Division 4The entry, unshipment, landing, and examination of goods
Subdivision ABInformation and grant of authority to deal with specified low value goods
71AAAF Making a self‑assessed clearance declaration
(1)
Despite section 181, the owner of specified low value goods, or a person acting on behalf of the owner, must give the Department a declaration (a self‑assessed clearance declaration) under section 71 containing the information that is set out in an approved statement.
(2)
A self‑assessed clearance declaration must be communicated electronically to the Department.
(3)
A self‑assessed clearance declaration may be communicated together with a cargo report.
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