71Information and grant of authority to deal with goods not required to be entered

71  Information and grant of authority to deal with goods not required to be entered Information to be given under this section  (1) A person to whom section 71AAAB or 71AAAF applies must give information to the Department under this section in the circumstances mentioned in those sections. Authority to deal granted under this section  (2) A Collector must, if circumstances mentioned in Subdivision AA or AB of this Division require it, give an authority to deal with goods under this section. Refusal to grant authority to deal under this section  (3) A Collector may, in the circumstances mentioned in section 71AAAB, refuse under this section to authorise the delivery of goods into home consumption. Subdivision AA—Information and grant of authority to deal with Subdivision AA goods 71AAAA  Meaning of Subdivision AA goods   In this Subdivision: Subdivision AA goods means:  (a) goods of a kind referred to in paragraph 68(1)(d); and  (b) goods that are prescribed by regulations made for the purposes of subsection 71AAAE(1). 71AAAB  Report and grant of authority to deal with Subdivision AA goods Providing information about Subdivision AA goods  (1) A person:  (a) who is the owner of Subdivision AA goods; or  (b) who is covered by regulations made under subsection 71AAAE(2); must, in the circumstances specified in the regulations, provide, under section 71, the information specified in the regulations:  (c) at the time; and  (d) in the manner and form; specified in the regulations. Authority to deal with Subdivision AA goods  (2) If Subdivision AA goods are imported into Australia, a Collector must, having regard to information about the goods given under subsection (1) and (if any) section 196C:  (a) authorise the delivery of the goods into home consumption under section 71; or  (b) refuse to authorise the delivery of the goods into home consumption and give reasons for the refusal.  (3) A decision of a Collector mentioned in subsection (2) must be communicated in writing, electronically, or by another method prescribed by the regulations. Duty etc. to be paid before authority given  (4) A Collector must not give an authority to deal with Subdivision AA goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid. 71AAAC  Suspension of authority to deal with Subdivision AA goods Suspension of authority to deal  (a) a Collector has given an authority to deal with Subdivision AA goods; and  (b) before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law; the officer may suspend the authority for a specified period.  (2) An officer suspends an authority to deal with Subdivision AA goods by signing a notice:  (a) stating that the authority is suspended; and  (b) setting out the reasons for the suspension; and serving a copy of the notice on:  (c) the owner of the goods; or  (d) if the owner does not have possession of the goods—on the person who has possession of the goods. Revoking a suspension of authority to deal  (3) If, during the period of a suspension of an authority to deal with Subdivision AA goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension.  (4) An officer revokes a suspension of an authority to deal with Subdivision AA goods by signing a notice:  (a) stating that the authority is suspended; and  (b) setting out the reasons for the suspension; and serving a copy of the notice on:  (c) the owner of the goods; or  (d) if the owner does not have possession of the goods—on the person who has possession of the goods. When suspension or revocation of suspension has effect  (5) A suspension of an authority to deal with Subdivision AA goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given. Subdivision AB—Information and grant of authority to deal with specified low value goods 71AAAD  Meaning of specified low value goods   In this Subdivision: specified low value goods means goods of a kind referred to in paragraph 68(1)(e), (f) or (i). 71AAAE  Regulations  (1) The regulations may prescribe goods that are excluded from being specified low value goods. Note 1: These goods are Subdivision AA goods for the purposes of Subdivision AA of this Division. Note 2: For specification by class, see subsection 13(3) of the Legislation Act 2003.  (2) The regulations may prescribe persons who are not required to comply with the provisions of this Subdivision. Note 1: These persons must comply with Subdivision AA of this Division. Note 2: For specification by class, see subsection 13(3) of the Legislation Act 2003. 71AAAF  Making a self‑assessed clearance declaration  (1) Despite section 181, the owner of specified low value goods, or a person acting on behalf of the owner, must give the Department a declaration (a self‑assessed clearance declaration) under section 71 containing the information that is set out in an approved statement.  (2) A self‑assessed clearance declaration must be communicated electronically to the Department.  (3) A self‑assessed clearance declaration may be communicated together with a cargo report. 71AAAG  Collector’s response if a self‑assessed clearance declaration is communicated separately from a cargo report  (1) If a self‑assessed clearance declaration is communicated to the Department but not together with a cargo report, a Collector must communicate a self‑assessed clearance declaration advice electronically to the person who made the declaration.  (2) A self‑assessed clearance declaration advice:  (a) must refer to the number given by a Collector to identify the self‑assessed clearance declaration to which the advice is a response; and  (i) a statement that the goods covered by the declaration are cleared for home consumption; or  (ii) a direction that the goods covered by the declaration be held in their current location or further examined. 71AAAH  Collector’s response if a self‑assessed clearance declaration is communicated together with a cargo report   If a self‑assessed clearance declaration is communicated together with a cargo report, a Collector may communicate electronically to the person who made the declaration a direction that the goods covered by the declaration be held in their current location or further examined. 71AAAI  Authority to deal with goods covered by a self‑assessed clearance declaration If declaration is communicated separately from a cargo report  (1) If a Collector gives a self‑assessed clearance declaration advice in response to a self‑assessed clearance declaration, a Collector must communicate electronically to the person to whom the advice was given an authority under section 71 to deliver into home consumption the goods covered by the declaration. Note 1: Section 71AAAL prevents a Collector from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding. Note 2: A Collector does not have to give an authority to deal with the goods while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO). If declaration is communicated together with a cargo report  (2) If the Department receives a self‑assessed clearance declaration together with a cargo report, a Collector must communicate electronically:  (a) if a Collector gave a direction under section 71AAAH in response to the declaration—to the person who has possession of the goods covered by the declaration; or  (b) otherwise—to the person who made the declaration; an authority under section 71 to deliver into home consumption the goods covered by the declaration. Note 1: Section 71AAAL prevents a Collector from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding. Note 2: A Collector does not have to give an authority to deal with the goods while the goods are subject to a direction under section 71AAAH (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO). 71AAAJ  Contents of authority to deal with specified low value goods  (1) An authority to deal with specified low value goods must set out:  (a) any condition under subsection (2) of this section that applies to the authority; and  (c) any other prescribed information.  (2) An authority to deal with specified low value goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however described) be obtained under another law of the Commonwealth.  (3) If an authority to deal with specified low value goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained. 71AAAK  No authority to deal with specified low value goods while subject to a direction to hold or further examine   A Collector is not required to grant an authority to deal with specified low value goods at any time while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) or section 71AAAH. 71AAAL  No authority to deal with specified low value goods unless duty etc. paid Duty etc. to be paid before authority given  (1) A Collector must not give an authority to deal with specified low value goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid. First exception  (2) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if the goods are covered by item 2 of the table in subsection 132AA(1). Note: Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations. Second exception  (3) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if:  (a) the only duty, charge or tax outstanding on the importation of the goods is one or more of the following:  (i) the assessed GST payable on the taxable importation, if any, that is associated with the import of the goods;  (ii) if a taxable importation of a luxury car is associated with the import of the goods—the assessed luxury car tax payable on that taxable importation;  (iii) if a taxable dealing is associated with the import of the goods—the assessed wine tax payable on that dealing; and  (b) because of the following provisions, the unpaid assessed GST, assessed luxury car tax or assessed wine tax (as appropriate) is not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):  (i) paragraph 33‑15(1)(b) of the GST Act;  (ii) paragraph 13‑20(1)(b) of the Luxury Car Tax Act;  (iii) paragraph 23‑5(1)(b) of the Wine Tax Act. 71AAAM  Suspension of authority to deal with specified low value goods Suspension of authority to deal  (a) a Collector has given an authority to deal with specified low value goods; and  (b) before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law; the officer may suspend the authority for a specified period.  (2) An officer suspends an authority to deal with specified low value goods by:  (a) if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration a message stating that the authority is suspended and setting out the reasons for the suspension; or  (b) if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the authority is suspended and setting out the reasons for the suspension. Revoking a suspension of authority to deal  (3) If, during the period of a suspension of an authority to deal with specified low value goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension.  (4) An officer revokes a suspension of an authority to deal with specified low value goods by:  (a) if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration relating to the goods a message stating that the suspension is revoked; or  (b) if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the suspension is revoked. When suspension or revocation of suspension has effect  (5) A suspension of an authority to deal with specified low value goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given or the relevant message was sent. 71AAAN  Cancellation of authority to deal with specified low value goods  (1) An officer may, at any time before specified low value goods are dealt with in accordance with an authority to deal, cancel the authority.  (2) An officer cancels an authority to deal with specified low value goods by sending electronically, to the person who has possession of the goods, a message stating that the authority is cancelled and setting out the reasons for the cancellation.  (3) A cancellation of an authority has effect from the time when the message was sent. 71AAAO  Officer may seek further information in relation to self‑assessed clearance declaration  (1) A Collector may refuse to grant an authority to deal with goods covered by a self‑assessed clearance declaration until an officer doing duty in relation to self‑assessed clearance declarations:  (a) has verified particulars of the goods; or  (2) If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration:  (a) has custody or control of commercial documents 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; or  (b) has or can obtain information that will so assist the officer; the officer may require the owner:  (c) 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  (d) 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.  (3) A requirement for the delivery of documents or information in respect of a self‑assessed clearance declaration must:  (4) If an owner of goods has been required to deliver documents or information in relation to the goods under subsection (2), a Collector must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn.  (5) An officer doing duty in relation to self‑assessed clearance declarations may ask:  (a) the owner of goods covered by a self‑assessed clearance declaration; or  (b) if another person made the declaration on behalf of the owner—the other person;  (6) If a person has been asked a question in respect of goods under subsection (5), a Collector must not grant an authority to deal with the goods unless the question has been answered or withdrawn.  (7) If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration:  (a) has custody or control of documents relating to the goods that will assist the officer to verify the particulars shown in the declaration; or  (b) has or can obtain information that will so assist the officer; the officer may require the owner to produce the documents or supply the information to the officer.  (8) If an owner of goods has been required to verify a matter in respect of the goods under subsection (7), a Collector must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn, or a security has been taken for compliance with the requirement.  (9) Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to self‑assessed clearance declarations under this section, the officer must deal with the document and then return it to the person. 71AAAP  Withdrawal of self‑assessed clearance declarations  (1) A self‑assessed clearance declaration may, at any time before the goods covered by the declaration are dealt with in accordance with an authority to deal, be withdrawn by either:  (a) the owner of the goods; or  (b) a person acting on behalf of the owner; communicating the withdrawal electronically to an officer doing duty in relation to self‑assessed clearance declarations.  (2) A person who makes a self‑assessed clearance declaration in respect of goods may, at any time before the goods are dealt with in accordance with an authority to deal with the goods, change information in the declaration.  (3) If a person changes information in a self‑assessed clearance declaration, the person is taken, at the time when the self‑assessed clearance declaration advice is communicated in respect of the altered declaration, to have withdrawn the declaration as it previously stood.  (4) A withdrawal of a self‑assessed clearance declaration has no effect during any period while a requirement under subsection 71AAAO(2) or (7) in respect of the goods to which the declaration relates has not been complied with.  (5) A withdrawal of a self‑assessed clearance declaration is effected when it is, or is taken under section 71AAAT to have been, communicated to the Department.  (a) a self‑assessed clearance declaration is communicated to the Department; and  (b) any duty, fee, charge or tax in respect of goods covered by the declaration remains unpaid in respect of the goods for 30 days starting on:  (i) the day on which the self‑assessed clearance declaration advice relating to the goods is communicated; or  (ii) if under subsection 132AA(1) the duty is payable by a time worked out under the regulations—the day on which that time occurs; and  (c) after that period ends, the Comptroller‑General of Customs gives written notice to the owner of the goods requiring payment of the unpaid duty, fee, charge or tax (as appropriate) within a further period set out in the notice; and  (d) the unpaid duty, fee, charge or tax (as appropriate) is not paid within the further period; the self‑assessed clearance declaration is taken to have been withdrawn under subsection (1). 71AAAQ  Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration  (1) If goods are covered by a self‑assessed clearance declaration, a person must not communicate a further self‑assessed clearance declaration in respect of the goods or any part of the goods unless the first‑mentioned self‑assessed clearance declaration is withdrawn.  (2) An offence under subsection (1) is an offence of strict liability. 71AAAR  Effect of withdrawal of a self‑assessed clearance declaration  (1) When a withdrawal of a self‑assessed clearance declaration takes effect, any authority to deal with the goods to which the declaration relates is revoked.  (2) Despite the withdrawal:  (a) a person may be prosecuted under Division 4 of Part XIII, or an infringement notice may be given to a person, in respect of the self‑assessed clearance declaration; and  (b) a penalty may be imposed on a person who is convicted of an offence in respect of the declaration; 71AAAS  Annotation of self‑assessed clearance declaration by Collector for certain purposes not to constitute withdrawal   Any annotation of a self‑assessed clearance declaration that is made by a Collector as a result of the acceptance by a Collector of an application for:  (a) a refund or rebate of all or part of the duty paid on goods covered by the declaration; or  (b) a remission of all or part of the duty payable on goods covered by the declaration; is not taken to constitute a withdrawal of the declaration for the purposes of this Act. 71AAAT  Manner and effect of communicating self‑assessed clearance declarations to Department  (1) 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.  (2) For the purposes of this Act, a self‑assessed clearance declaration is taken to have been communicated to the Department electronically:  (a) 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  (b) 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.  (3) 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. Subdivision B—Import declarations 71A  Making an import declaration  (1) An import declaration is a communication to the Department in accordance with this section of information about:  (a) goods to which section 68 applies; or  (b) warehoused goods; that are intended to be entered for home consumption.  (2) An import declaration can be communicated by document or electronically.  (3) A documentary import declaration must be communicated to the Department:  (a) by giving or sending it to an officer doing duty in relation to import declarations at the place at which the goods are to be delivered for home consumption; or  (b) by leaving it at a place:  (i) that has been allocated for lodgement of import declarations by notice published on the Department’s website; and  (ii) that is where the goods are to be delivered for home consumption.  (5) If the information communicated to the Department in an import 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.  (6) 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.  (a) an import declaration is, or is taken under section 71L to have been, communicated to the Department; and  (b) 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:  (i) have been imported; or  (ii) for goods carried on board a ship or aircraft—have been brought to the first port or airport in Australia at which any goods are to be discharged; or  (iii) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—have arrived at a port or airport in Australia; the goods are taken to have been entered for home consumption.  (8) If:  (a) an import declaration is, or is taken under section 71L to have been, communicated to the Department; and  (b) at the time when the declaration is, or is so taken to have been, communicated to the Department, the goods to which the declaration relates:  (i) for goods carried on board a ship or aircraft—have not been brought to the first port or airport in Australia at which any goods are to be discharged; or  (ii) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—have not arrived at a port or airport in Australia; the goods are taken to be entered for home consumption only when they are brought to that first port or airport in Australia or when they arrive at a port or airport in Australia (as the case requires). 71B  Liability for import declaration processing charge  (1) When an import declaration (including an altered import declaration) in respect of goods to which section 68 applies (other than warehoused goods) is, or is taken to have been, communicated to the Department under section 71A, the owner of the goods becomes liable to pay import declaration processing charge in respect of the declaration.  (2) If a person who is an owner of goods pays import declaration processing charge in respect of an import declaration relating to particular goods, any other person who is an owner of those goods ceases to be liable to pay charge in respect of that declaration.  (3) If an import declaration is withdrawn under subsection 71F(1), or is taken, under subsection 71F(2) or (7), to have been withdrawn, before the issue of an authority to deal in respect of goods covered by the declaration, then, despite subsection (1), the owner of the goods is not liable to pay import declaration processing charge in respect of the declaration. Exemptions from charge  (4) The Minister may, by legislative instrument, determine one or more of the following:  (a) that specified persons are exempt from liability to pay import declaration processing charge;  (b) that persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods;  (c) that specified persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods.  (5) An instrument under subsection (4) takes effect on the day specified in the instrument (which may be earlier or later than the day the instrument is made). Refund of charge  (a) a person pays an amount of import declaration processing charge on or after the day an instrument under subsection (4) takes effect; and  (b) the person is exempt from liability to pay that amount of charge because of that instrument; the Comptroller‑General of Customs must, on behalf of the Commonwealth, refund to the person an amount equal to the amount of charge paid. Debt  (7) An amount of import declaration processing charge that a person is liable to pay:  (a) is a debt due by the person to the Commonwealth; and  (b) may be recovered by action in a court of competent jurisdiction. 71BA  Warehoused goods declaration fee  (1) An owner of warehoused goods who makes an import declaration in respect of the goods is liable to pay a fee (the warehoused goods declaration fee) for the processing of the declaration.  (2) The amount of the warehoused goods declaration fee is:  (a) if the import declaration is made electronically—$23.00 or, if another amount (not exceeding $34.00) is prescribed by the regulations, the amount so prescribed; or  (b) if the import declaration is made by document—$63.00 or, if another amount (not exceeding $94.00) is prescribed by the regulations, the amount so prescribed.  (3) If a person who is an owner of warehoused goods pays the warehoused goods declaration fee for the processing of an import declaration in respect of the goods, any other person who is an owner of the goods ceases to be liable to pay the fee for the processing of the import declaration. warehoused goods includes goods that, under section 100, may be dealt with as warehoused goods. 71C  Authority to deal with goods in respect of which an import declaration has been made  (1) If an import declaration in respect of goods has been communicated to the Department, a Collector must give an import declaration advice, by document or electronically, in accordance with this section.  (2) An import declaration advice relating to goods entered by documentary import declaration:  (a) must be given to the owner of the goods or be made available for collection by leaving it at a place that has been allocated for collection of such advices by notice published on the Department’s website; and  (i) a statement to the effect that the goods are cleared for home consumption; or  (ii) a statement that the goods are directed to be held in their current location or are directed for further examination.  (3) An import declaration advice relating to goods entered by an electronic import declaration:  (a) must refer to the number given by a Collector to identify the particular import declaration; and  (b) must be communicated electronically to the person who made the declaration; and  (c) must contain:  (i) a statement to the effect that the goods are cleared for home consumption; or  (ii) a statement that the goods are directed to be held in their current location or are directed for further examination.  (4) Subject to subsection (5), if:  (a) an import declaration advice is given or communicated under this section; and  (b) a payment is made of any duty, assessed GST, assessed luxury car tax, assessed wine tax, import declaration processing charge or other charge or fee payable at the time of entry of, or in respect of, the goods covered by the import declaration advice; a Collector must:  (c) if the advice was given under subsection (2)—give the person to whom the advice was given an authority, in writing, to take the goods into home consumption; and  (d) if the advice was communicated electronically under subsection (3)—communicate electronically, to the person to whom the advice was communicated, an authority to take the goods into home consumption.  (5) A Collector is not required to give or communicate an authority under subsection (4) while the goods concerned are subject to a direction referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).  (6) A Collector must give an authority under subsection (4) in relation to goods covered by item 2 of the table in subsection 132AA(1) if subsection (4) would require a Collector to do so apart from paragraph (4)(b). Note: Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.  (7) A Collector must give an authority under subsection (4) in relation to goods if:  (a) that subsection would require a Collector to do so apart from the fact that any or all of the following were not paid when duty on the goods was paid (or would have been payable if the goods had been subject to duty):  (i) the assessed GST payable on the taxable importation, if any, that is associated with the import of the goods;  (ii) if a taxable importation of a luxury car is associated with the import of the goods—the assessed luxury car tax payable on that taxable importation;  (iii) if a taxable dealing is associated with the import of the goods—the assessed wine tax payable on that dealing; and  (b) because of the following provisions, the unpaid assessed GST, assessed luxury car tax or assessed wine tax (as appropriate) was not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):  (i) paragraph 33‑15(1)(b) of the GST Act;  (ii) paragraph 13‑20(1)(b) of the Luxury Car Tax Act;  (iii) paragraph 23‑5(1)(b) of the Wine Tax Act.  (8) If goods are authorised to be taken into home consumption, the authority to deal, whether given by a document or electronically, must set out:  (a) any condition of the kind referred to in subsection (9) to which the authority is subject; and  (c) such other information as is prescribed.  (9) An authority to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.  (10) If an authority to deal with goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.  (11) An officer may, at any time before goods authorised to be taken into home consumption are so dealt with, cancel the authority:  (ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or  (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is cancelled and setting out the reasons for the cancellation.  (12) If, at any time before goods authorised to be taken into home consumption are so dealt with, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of any Customs‑related law, the officer may suspend the authority for a specified period:  (ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or  (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is so suspended and setting out the reasons for the suspension.  (13) If, during the suspension under subsection (12) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension:  (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person to whom the message notifying the suspension was sent, a message stating that the suspension is revoked.  (14) A cancellation or suspension of an authority, or a revocation of a suspension of an authority, has effect from the time when the relevant notice is served or the relevant message is sent, as the case may be. 71D  Visual examination in presence of officer  (1) If a person who is permitted or required to make an import declaration in respect of goods to which section 68 applies does not have the information to complete the declaration, the person may apply to the Department, by document or electronically, for permission to examine the goods in the presence of an officer.  (2) A documentary application must be communicated to the Department by giving it to an officer doing duty in relation to import declarations.  (3) When an application is given to an officer under subsection (2) or is sent electronically, an officer must, by writing or by message sent electronically, give the applicant permission to examine the goods on a day and at a place specified in the notice.  (4) A person who has received a permission may examine the goods in accordance with the permission in the presence of an officer. 71DA  An officer may seek additional information  (1) 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:  (a) has verified particulars of the goods shown in the import declaration; or  (2) 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:  (a) 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  (b) 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.  (3) A documentary requirement for the delivery of documents or information in respect of an import declaration must:  (4) An electronic requirement for the delivery of documents or information in respect of an import declaration must:  (5) An officer doing duty in relation to import declarations may ask:  (a) the owner of goods in respect of which an import declaration has been made; and  (b) if another person made the declaration on behalf of the owner—that other person;  (6) 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.  (a) the owner of goods has been required to deliver documents or information in relation to the goods under subsection (2); or  (b) 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  (c) the owner of goods has been required to verify a matter in respect of the goods under subsection (6);  (f) the requirement referred to in paragraph (c) has been complied with or withdrawn, or a security has been taken for compliance with the requirement;  (8) 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. Subdivision D—Warehouse declarations 71DG  Subdivision does not apply to tobacco products   This Subdivision does not apply to tobacco products. Note: Tobacco products cannot be warehoused (see subsections 68(2) and (3)). 71DH  Making a warehouse declaration  (1) 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.  (2) A warehouse declaration may be communicated by document or electronically.  (3) A documentary warehouse declaration must be communicated to the Department:  (a) 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  (b) by leaving it at a place:  (i) that has been allocated for lodgement of warehouse declarations by notice published on the Department’s website; and  (ii) that is where the goods are to be delivered for warehousing.  (5) 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.  (6) 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.  (a) a warehouse declaration is, or is taken under section 71L to have been, communicated to the Department; and  (b) 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; the goods are taken to have been entered for warehousing.  (8) If:  (a) a warehouse declaration is, or is taken under section 71L to have been, communicated to the Department; and  (b) 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; the goods are taken to be entered for warehousing only when they are brought to that port or airport. 71DI  Liability for warehouse declaration processing charge  (1) When a warehouse declaration (including an altered warehouse declaration) in respect of goods is, or is taken to have been, communicated to the Department under section 71DH, the owner of the goods becomes liable to pay warehouse declaration processing charge in respect of the declaration.  (2) If a person who is an owner of goods pays warehouse declaration processing charge in respect of a warehouse declaration relating to particular goods, any other person who is an owner of those goods ceases to be liable to pay charge in respect of that declaration.  (3) If a warehouse declaration is withdrawn under subsection 71F(1), or is taken, under subsection 71F(2) or (7), to have been withdrawn, before the issue of an authority to deal in respect of goods covered by the declaration, then, despite subsection (1), the owner of the goods is not liable to pay warehouse declaration processing charge in respect of the declaration. Debt  (4) An amount of warehouse declaration processing charge that a person is liable to pay:  (a) is a debt due by the person to the Commonwealth; and  (b) may be recovered by action in a court of competent jurisdiction. 71DJ  Authority to deal with goods in respect of which a warehouse declaration has been made  (1) If a warehouse declaration in respect of goods has been communicated to the Department, a Collector must give a warehouse declaration advice, by document or electronically, in accordance with this section.  (2) A warehouse declaration advice relating to goods entered by documentary warehouse declaration:  (a) must be given to the owner of the goods or be made available for collection by leaving it at a place that has been allocated for collection of such advices by notice published on the Department’s website; and  (i) a statement to the effect that the goods are cleared for warehousing; or  (ii) a statement that the goods are directed to be held in their current location or are directed for further examination.  (3) A warehouse declaration advice relating to goods entered by an electronic warehouse declaration:  (a) must refer to the number given by a Collector to identify the particular warehouse declaration; and  (b) must be communicated electronically to the person who made the declaration; and  (c) must contain:  (i) a statement to the effect that the goods are cleared for warehousing; or  (ii) a statement that the goods are directed to be held in their current location or are directed for further examination.  (4) Subject to subsection (5), if:  (a) a warehouse declaration advice is given or communicated under this section; and  (b) a payment is made of any warehouse declaration processing charge or other charge or fee payable at the time of entry of, or in respect of, the goods covered by the warehouse declaration advice; a Collector must:  (c) if the advice was given under subsection (2)—give the person to whom the advice was given an authority, in writing, to take the goods into warehousing; and  (d) if the advice was communicated electronically under subsection (3)—communicate electronically, to the person to whom the advice was communicated, an authority to take the goods into warehousing.  (5) A Collector is not required to give or communicate an authority under subsection (4) while the goods concerned are subject to a direction referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).  (6) If goods are authorised to be taken into warehousing, the authority to deal, whether given by a document or electronically, must set out:  (a) any condition of the kind referred to in subsection (7) to which the authority is subject; and  (c) such other information as is prescribed.  (7) An authority to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.  (8) If an authority to deal with goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.  (9) An officer may, at any time before goods authorised to be taken into warehousing are so dealt with, cancel the authority:  (ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or  (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is cancelled and setting out the reasons for the cancellation.  (10) If, at any time before goods authorised to be taken into warehousing are so dealt with, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of any Customs‑related law, the officer may suspend the authority for a specified period:  (ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or  (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is so suspended and setting out the reasons for the suspension.  (11) If, during the suspension under subsection (10) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension:  (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person to whom the message notifying the suspension was sent, a message stating that the suspension is revoked.  (12) A cancellation or suspension of an authority, or a revocation of a suspension of an authority, has effect from the time when the relevant notice is served or the relevant message is sent, as the case may be. 71DK  Visual examination in presence of officer  (1) If a person who is permitted or required to make a warehouse declaration in respect of goods to which section 68 applies does not have the information to complete the declaration, the person may apply to the Department, by document or electronically, for permission to examine the goods in the presence of an officer.  (2) A documentary application must be communicated to the Department by giving it to an officer doing duty in relation to warehouse declarations.  (3) When an application is given to an officer under subsection (2) or is sent electronically, an officer must, by writing or by message sent electronically, give the applicant permission to examine the goods on a day and at a place specified in the notice.  (4) A person who has received a permission may examine the goods in accordance with the permission in the presence of an officer. 71DL  An officer may seek additional information  (1) Without limiting the information that may be required to be included in a warehouse declaration, if a warehouse 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 warehouse declarations:  (a) has verified particulars of the goods shown in the warehouse declaration; or  (2) If an officer doing duty in relation to warehouse declarations believes, on reasonable grounds, that the owner of goods to which a warehouse 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:  (a) 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  (b) 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.  (3) A documentary requirement for the delivery of documents or information in respect of a warehouse declaration must:  (4) An electronic requirement for the delivery of documents or information in respect of a warehouse declaration must:  (5) An officer doing duty in relation to warehouse declarations may ask:  (a) the owner of goods in respect of which a warehouse declaration has been made; and  (b) if another person made the declaration on behalf of the owner—that other person;  (6) If an officer doing duty in relation to warehouse declarations believes, on reasonable grounds, that the owner of goods to which a warehouse 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 verify the particulars shown in the warehouse declaration, the officer may require the owner to produce the documents or supply the information to the officer.  (a) the owner of goods has been required to deliver documents or information in relation to the goods under subsection (2); or  (b) the owner of, or the person making a warehouse declaration in respect of, goods has been asked a question in respect of the goods under subsection (5); or  (c) the owner of goods has been required to verify a matter in respect of the goods under subsection (6);  (f) the requirement referred to in paragraph (c) has been complied with or withdrawn, or a security has been taken for compliance with the requirement;  (8) Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to warehouse declarations under this section, the officer must deal with the document and then return it to the person. Subdivision E—General