Customs Act 1901

Without limiting the information that may be required to be included in an import declaration, if an import declaration has been made in respect of goods, authority to deal with the goods may be refused until an officer doing duty in relation to import declarations:

has verified particulars of the goods shown in the import declaration; 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 import declarations believes, on reasonable grounds, that the owner of goods to which an import declaration relates has custody or control of commercial documents, or has, or can obtain, information, 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, the officer may require the owner:

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 documentary requirement for the delivery of documents or information in respect of an import declaration must:

be communicated to the person by whom, or on whose behalf, the declaration was communicated; and

be in an approved form and contain such particulars as the form requires.

An electronic requirement for the delivery of documents or information in respect of an import declaration must:

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

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

An officer doing duty in relation to import declarations may ask:

the owner of goods in respect of which an import declaration has been made; and

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

If an officer doing duty in relation to import declarations believes, on reasonable grounds, that the owner of goods to which an import declaration relates has custody or control of documents, or has, or can obtain, information, relating to the goods that will assist the officer to verify the particulars shown in the import declaration, the officer may require the owner to produce the documents or supply the information to the officer.

If:

the owner of goods has been required to deliver documents or information in relation to the goods under subsection (2); or

the owner of, or the person making an import declaration in respect of, goods has been asked a question in respect of the goods under subsection (5); or

the owner of goods has been required to verify a matter in respect of the goods under subsection (6);

the requirement referred to in paragraph (a) has been complied with or withdrawn; or

the question referred to in paragraph (b) has been answered or withdrawn; or

the requirement referred to in paragraph (c) 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 import declarations under this section, the officer must deal with the document and then return it to the person.