Customs Act 1901

If:

a Collector has given an authority to deal with specified low value goods; and

before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law;

An officer suspends an authority to deal with specified low value goods by:

if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration a message stating that the authority is suspended and setting out the reasons for the suspension; or

if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the authority is suspended and setting out the reasons for the suspension.

If, during the period of a suspension of an authority to deal with specified low value goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension.

An officer revokes a suspension of an authority to deal with specified low value goods by:

if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration relating to the goods a message stating that the suspension is revoked; or

if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the suspension is revoked.

A suspension of an authority to deal with specified low value goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given or the relevant message was sent.