71AAAQFurther self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration

71AAAQ Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration

(1) If goods are covered by a self‑assessed clearance declaration, a person must not communicate a further self‑assessed clearance declaration in respect of the goods or any part of the goods unless the first‑mentioned self‑assessed clearance declaration is withdrawn.

Penalty: 15 penalty units.

(2) An offence under subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.