71AAATManner and effect of communicating self‑assessed clearance declarations to Customs

71AAAT Manner and effect of communicating self‑assessed clearance declarations to Customs

(1) The CEO may approve different statements for electronic communications to be made in relation to different classes of goods for which a self‑assessed clearance declaration is required. (2) For the purposes of this Act, a self‑assessed clearance declaration is taken to have been communicated to Customs electronically: (a) when a self‑assessed clearance declaration advice is communicated by Customs electronically to the person identified in the declaration as the person sending the declaration; or (b) in the case of a self‑assessed clearance declaration communicated to Customs together with a cargo report—when Customs communicates electronically to the person who made the declaration an acknowledgment of the declaration. (3) For the purposes of this Act, a withdrawal of a self‑assessed clearance declaration is taken to have been communicated to Customs electronically when an acknowledgment of the withdrawal is communicated by Customs electronically to the person identified in the withdrawal as the person sending the withdrawal.

7 Subsection 71AAA(1)

Omit “subsection 71(2)”, substitute “section 71”.

8 At the end of subsection 71AAA(3)

Add:

; or (c) the person who communicated the declaration is, or is a person included in a class of persons who are, declared by the regulations to be exempt from payment of self‑assessed clearance declaration charge.

9 Subparagraph 71C(7)(b)(i)

Omit “33‑15(b)”, substitute “33‑15(1)(b)”.

10 Subparagraph 71C(7)(b)(ii)

Omit “13‑20(b)”, substitute “13‑20(1)(b)”.

11 Subparagraph 71C(7)(b)(iii)

Omit “23‑5(b)”, substitute “23‑5(1)(b)”.

12 Subsection 71E(2A)

Repeal the subsection, substitute:

(2A) If: (a) the goods are goods to which section 68 applies; and (b) the goods have not been entered for home consumption or warehousing; and (c) subsection (2C) does not apply to the goods; a movement application may be made only by the operator of the ship or aircraft that carried the goods, by a cargo reporter in relation to the goods, or by a stevedore or depot operator who has, or intends to take, possession of the goods.

13 After subsection 71E(2B)

Insert:

(2C) This subsection applies to goods if: (a) the goods are: (i) accompanied by, and described in, temporary admission papers issued in accordance with an agreement between Australia and one or more other countries that provides for the temporary importation of goods without payment of duty; or (ii) subject to an application under section 162AA for permission to take delivery of goods; and (b) neither of the following applies: (i) the CEO has refused to accept a security or undertaking under section 162A in relation to the goods; (ii) a Collector has refused to grant permission under section 162A to take delivery of the goods.