6Communicating import declaration for goods imported through the post

6 Communicating import declaration for goods imported through the post

(1) Subsection (2) applies if:

(a) a person has personal property in goods:

(i) to which section 68 of the Act applies; and

(ii) that are intended to be entered for home consumption; and

(iii) that are imported into Australia through the post; and

(b) the person wishes to communicate with the Department electronically; and

(c) the communication is an import declaration under 71A of the Act for the goods, in an approved statement in accordance with section 71L of the Act.

(2) The communication may be by a SMTP email addressed to a nominated Department email address dedicated to the receipt of such messages.