Customs Act 1901

A self‑assessed clearance declaration may, at any time before the goods covered by the declaration are dealt with in accordance with an authority to deal, be withdrawn by either:

the owner of the goods; or

a person acting on behalf of the owner;

A person who makes a self‑assessed clearance declaration in respect of goods may, at any time before the goods are dealt with in accordance with an authority to deal with the goods, change information in the declaration.

If a person changes information in a self‑assessed clearance declaration, the person is taken, at the time when the self‑assessed clearance declaration advice is communicated in respect of the altered declaration, to have withdrawn the declaration as it previously stood.

A withdrawal of a self‑assessed clearance declaration has no effect during any period while a requirement under subsection 71AAAO(2) or (7) in respect of the goods to which the declaration relates has not been complied with.

A withdrawal of a self‑assessed clearance declaration is effected when it is, or is taken under section 71AAAT to have been, communicated to the Department.

If:

a self‑assessed clearance declaration is communicated to the Department; and

any duty, fee, charge or tax in respect of goods covered by the declaration remains unpaid in respect of the goods for 30 days starting on:

the day on which the self‑assessed clearance declaration advice relating to the goods is communicated; or

if under subsection 132AA(1) the duty is payable by a time worked out under the regulations—the day on which that time occurs; and

after that period ends, the Comptroller‑General of Customs gives written notice to the owner of the goods requiring payment of the unpaid duty, fee, charge or tax (as appropriate) within a further period set out in the notice; and

the unpaid duty, fee, charge or tax (as appropriate) is not paid within the further period;