70Special clearance goods

70  Special clearance goods  (1) In this section, special clearance goods means goods to which section 68 applies comprising:  (a) goods reasonably required for disaster relief or for urgent medical purposes; or  (b) engines or spare parts that are unavailable in Australia and are urgently required for ships or aircraft, or for other machinery that serves a public purpose; or  (c) perishable food.  (2) A person who has imported or proposes to import goods referred to in paragraph (a) of the definition of special clearance goods may apply to the Collector at any time, in writing, for permission to deliver the goods into home consumption without entering them for that purpose.  (3) A person who has imported goods referred to in paragraph (b) or (c) of the definition of special clearance goods may apply to the Collector, in writing, for permission to deliver the goods into home consumption without entering them for that purpose:  (a) if the goods become subject to customs control outside the hours of business for dealing with import entries; and  (b) the application is made before those hours of business resume.  (4) Subject to subsection (5), the Collector may, on receipt of an application under subsection (2) or (3), by notice in writing:  (a) grant permission for the goods to which the application relates to be delivered into home consumption without entering them for that purpose; or  (b) refuse to grant such a permission and set out in the notice the reasons for so refusing.  (5) A permission granted in respect of goods is subject to any condition, specified in the permission, that the Collector considers appropriate.  (6) Where an application is made in respect of perishable food, the Collector must not grant the permission unless he or she is satisfied that, if he or she refused to do so, the food would be of little or no commercial value when the hours of business for dealing with import entries resumed.  (7) Where permission is granted in respect of goods, the person to whom the permission is granted must:  (a) give the Department a return, within 7 days of the delivery of the goods into home consumption, providing particulars in accordance with section 71K or 71L in relation to the goods; and  (b) at the time when the return is given to the Department, pay any duty owing at the rate applicable when the goods were delivered into home consumption; and  (c) comply with any condition to which the permission is subject.  (7A) Subsection (7) is an offence of strict liability.  (8) Where the Collector is satisfied that a person to whom a permission has been granted under this section has failed to comply with any of the conditions to which the permission is subject, the Collector may, at any time before goods are delivered into home consumption, by notice in writing, revoke the permission and set out in the notice the reasons for that revocation.  (9) In this section, a reference to the hours of business for dealing with import entries is a reference to a time when, under regulations made for the purposes of section 28, the applicant would be able to give a documentary import declaration to the Department.