CTHIn ForceAct
Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004
71AAAFMaking a self‑assessed clearance declaration
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71AAAF Making a self‑assessed clearance declaration
(1) Despite section 181, the owner of specified low value goods, or a person acting on behalf of the owner, must give Customs a declaration (a self‑assessed clearance declaration) under section 71 containing the information that is set out in an approved statement. (2) A self‑assessed clearance declaration must be communicated electronically to Customs. (3) A self‑assessed clearance declaration may be communicated together with a cargo report.