Customs Act 1901

A warehouse declaration is a communication to the Department in accordance with this section of information about goods to which section 68 applies that are intended to be entered for warehousing.

A warehouse declaration may be communicated by document or electronically.

A documentary warehouse declaration must be communicated to the Department:

by giving or sending it to an officer doing duty in relation to warehouse declarations at the place at which the goods are to be delivered for warehousing; or

by leaving it at a place:

that has been allocated for lodgement of warehouse declarations by notice published on the Department’s website; and

that is where the goods are to be delivered for warehousing.

If the information communicated to the Department in a warehouse declaration relating to goods adequately identifies any permission (however it is described) that has been given for the importation of those goods, the identification of the permission in that information is taken, for the purposes of any law of the Commonwealth (including this Act), to be the production of the permission to an officer.

However, subsection (5) does not affect any power of an officer, under this Act, to require the production of a permission referred to in that subsection.

If:

a warehouse declaration is, or is taken under section 71L to have been, communicated to the Department; and

before the time when the declaration is, or is so taken to have been, communicated to the Department, the goods to which the declaration relates have been imported or have been brought to the first port or airport in Australia at which any goods are to be discharged;

If:

a warehouse declaration is, or is taken under section 71L to have been, communicated to the Department; and

at the time when the warehouse declaration is, or is so taken to have been, communicated to the Department, the goods to which the declaration relates have not been brought to the first port or airport in Australia at which any goods are to be discharged;