Manner and effect of communicating self‑assessed clearance declarations to Department
71AAAT Manner and effect of communicating self‑assessed clearance declarations to Department
The Comptroller‑General of Customs may approve different statements for electronic communications to be made in relation to different classes of goods for which a self‑assessed clearance declaration is required.
For the purposes of this Act, a self‑assessed clearance declaration is taken to have been communicated to the Department electronically:
when a self‑assessed clearance declaration advice is communicated by a Collector electronically to the person identified in the declaration as the person sending the declaration; or
in the case of a self‑assessed clearance declaration communicated to the Department together with a cargo report—when a Collector communicates electronically to the person who made the declaration an acknowledgment of the declaration.
For the purposes of this Act, a withdrawal of a self‑assessed clearance declaration is taken to have been communicated to the Department electronically when an acknowledgment of the withdrawal is communicated by a Collector electronically to the person identified in the withdrawal as the person sending the withdrawal.
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