{"id":"F2015L01497","name":"Comptroller-General of Customs Instrument of Approval No. 19 of 2015","slug":"comptroller-general-of-customs-instrument-of-approval-no-19-of-2015","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":154599,"registerId":"commonwealth-F2015L01497-current","compilationNumber":null,"startDate":"2026-04-04","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"WITHDRAWAL OF A DECLARATION","sectionType":"part","heading":"WITHDRAWAL OF A DECLARATION","content":"#   \nWITHDRAWAL OF A DECLARATION\n\nApproved Statement ‑ Customs Act 1901 subsection 71L(1)\n\n| Item No. | Short title                                                              | Information required                                                                                 |\n| -------- | ------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------- |\n| 1        | Declaration No.                                                          | The number of the declaration proposed to be withdrawn.                                              |\n| 1        | Have the goods been dealt with in accordance with the authority to deal? | Indicate whether the goods have been dealt with in accordance with the Authority To Deal (ATD):YesNo |\n| 2        | Are you entitled to a refund of GST from the Department for these goods? | Indicate whether the withdrawal of the declaration will entitle the owner to a refund of GST:YesNo   |\n| 3        | Withdrawal reason                                                        | Indicate the reason(s) why the declaration is being withdrawn.                                       |\n|          |                                                                          |                                                                                                      |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1273},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument remains tightly focused on its original purpose of approving a specific statement/form for withdrawing customs declarations. No expansion beyond the administrative approval of form content."},"complexity_factors":["Single-page instrument approving a standard form","Only one operative provision (the table)","No defined terms or interpretation section","No cross-references to other legislation beyond the enabling section (s 71L(1))","Simple tabular layout with four data fields"],"plain_english_summary":"This document approves the official **form you must fill out to cancel (withdraw) a customs import declaration**.\n\nIf you have lodged paperwork to import goods into Australia but need to cancel it—perhaps because of a mistake, duplicate entry, or the deal falling through—you must use this specific approved form under section 71L(1) of the Customs Act 1901.\n\nThe form requires you to provide:\n*   The **declaration number** you want to cancel\n*   Whether Customs has already released the goods (Authority To Deal)\n*   Whether you are owed a **GST refund** for the cancelled import\n*   Your **reason** for withdrawing the declaration"}},"importantCases":[],"_links":{"self":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-19-of-2015","history":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-19-of-2015/history","analysis":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-19-of-2015/analysis","conflicts":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-19-of-2015/conflicts","importantCases":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-19-of-2015/important-cases","documents":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-19-of-2015/documents"}}