Customs Act 1901

A Collector may refuse to grant an authority to deal with goods covered by a self‑assessed clearance declaration until an officer doing duty in relation to self‑assessed clearance declarations:

has verified particulars of the goods; or

is satisfied of any other matter that may be relevant to the granting of an authority to deal.

If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration:

has custody or control of commercial documents relating to the goods that will assist the officer to determine whether this Act has been or is being complied with in respect of the goods; or

has or can obtain information that will so assist the officer;

to deliver to the officer the commercial documents in respect of the goods that are in the owner’s custody or control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or

to deliver to the officer such information, in writing, relating to the goods (being information of a kind specified in the notice) as is within the knowledge of the owner or as the owner is reasonably able to obtain.

A requirement for the delivery of documents or information in respect of a self‑assessed clearance declaration must:

be communicated electronically to the person who made the declaration; and

contain such particulars as are set out in an approved statement.

If an owner of goods has been required to deliver documents or information in relation to the goods under subsection (2), a Collector must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn.

An officer doing duty in relation to self‑assessed clearance declarations may ask:

the owner of goods covered by a self‑assessed clearance declaration; or

if another person made the declaration on behalf of the owner—the other person;

If a person has been asked a question in respect of goods under subsection (5), a Collector must not grant an authority to deal with the goods unless the question has been answered or withdrawn.

If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration:

has custody or control of documents relating to the goods that will assist the officer to verify the particulars shown in the declaration; or

has or can obtain information that will so assist the officer;

If an owner of goods has been required to verify a matter in respect of the goods under subsection (7), a Collector must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn, or a security has been taken for compliance with the requirement.

Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to self‑assessed clearance declarations under this section, the officer must deal with the document and then return it to the person.