71AAAIAuthority to deal with goods covered by a self‑assessed clearance declaration

71AAAI Authority to deal with goods covered by a self‑assessed clearance declaration

If declaration is communicated separately from a cargo report (1) If Customs gives a self‑assessed clearance declaration advice in response to a self‑assessed clearance declaration, Customs must communicate electronically to the person to whom the advice was given an authority under section 71 to deliver into home consumption the goods covered by the declaration.

Note 1: Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.

Note 2: Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).

If declaration is communicated together with a cargo report (2) If Customs receives a self‑assessed clearance declaration together with a cargo report, Customs must communicate electronically: (a) if Customs gave a direction under section 71AAAH in response to the declaration—to the person who has possession of the goods covered by the declaration; or (b) otherwise—to the person who made the declaration; an authority under section 71 to deliver into home consumption the goods covered by the declaration.

Note 1: Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.

Note 2: Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under section 71AAAH (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).