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 Customs under this section in the circumstances mentioned in those sections. Authority to deal granted under this section (2) Customs 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) Customs may, in the circumstances mentioned in section 71AAAB, refuse under this section to authorise the delivery of goods into home consumption.