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Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004
11Returns for special clearance goods
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11 Returns for special clearance goods
In relation to a return that a person is required to give Customs under subsection 70(7) of the Customs Act 1901: (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.