71AAABReport and grant of authority to deal with Subdivision AA goods

71AAAB Report and grant of authority to deal with Subdivision AA goods

Providing information about Subdivision AA goods (1) A person: (a) who is the owner of Subdivision AA goods; or (b) who is covered by regulations made under subsection 71AAAE(2); must, in the circumstances specified in the regulations, provide, under section 71, the information specified in the regulations: (c) at the time; and (d) in the manner and form; specified in the regulations. Authority to deal with Subdivision AA goods (2) If Subdivision AA goods are imported into Australia, Customs must, having regard to information about the goods given under subsection (1) and (if any) section 196C: (a) authorise the delivery of the goods into home consumption under section 71; or (b) refuse to authorise the delivery of the goods into home consumption and give reasons for the refusal. (3) A decision of Customs mentioned in subsection (2) must be communicated in writing, electronically, or by another method prescribed by the regulations. Duty etc. to be paid before authority given (4) Customs must not give an authority to deal with Subdivision AA goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid.