(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
(b) is satisfied of any other matter that may be relevant to the granting of an authority to deal.
(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:
(a) be communicated to the person by whom, or on whose behalf, the declaration was communicated; and
(b) be in an approved form and contain such particulars as the form requires.
(4) An electronic requirement for the delivery of documents or information in respect of an import declaration must:
(a) be communicated electronically to the person who made the declaration; and
(b) contain such particulars as are set out in an approved statement.
(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;
any questions relating to the goods.
(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.
(7) If:
(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);
authority to deal with the relevant goods in accordance with the declaration must not be granted unless:
(d) the requirement referred to in paragraph (a) has been complied with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered or withdrawn; or
(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;
as the case requires.
(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.
(7) If:
(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
(b) 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.
(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
(b) the date on which the authority is given; 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:
(a) if the authority was given in respect of a documentary declaration, by:
(i) signing a notice stating that the authority is cancelled and setting out the reasons for the cancellation; and
(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:
(a) if the authority was given in respect of a documentary declaration, by:
(i) signing a notice stating that the authority is so suspended and setting out the reasons for the suspension; and
(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:
(a) if the authority was given in respect of a documentary declaration, by:
(i) signing a notice stating that the suspension is revoked; and
(ii) serving a copy of the notice on the person to whom the notice of the suspension was given; or
(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
(b) is satisfied of any other matter that may be relevant to the granting of an authority to deal.
(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:
(a) be communicated to the person by whom, or on whose behalf, the declaration was communicated; and
(b) be in an approved form and contain such particulars as the form requires.
(4) An electronic requirement for the delivery of documents or information in respect of a warehouse declaration must:
(a) be communicated electronically to the person who made the declaration; and
(b) contain such particulars as are set out in an approved statement.
(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;
any questions relating to the goods.
(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.