17Goods not entered before the turn‑off time

17 Goods not entered before the turn‑off time

If: (a) a ship or aircraft was due to arrive at its first port or airport in Australia from a place outside Australia before the import cut‑over time; and (b) the ship or aircraft arrived before the turn‑off time; and (c) goods that are or were on board the ship or aircraft are goods to which section 68 applies; and (d) by the turn‑off time, those goods have not been entered under section 71A of the Customs Act 1901; then: (e) the goods must be entered under the unamended Customs Act; and (f) despite paragraph 71A(1)(d) of the unamended Customs Act, the entry must be made by document.