27Providing information about Subdivision AA goods

27 Providing information about Subdivision AA goods

(1) For the purposes of subsection 71AAAB(1) of the Act, this section specifies matters in relation to information that a person importing, or intending to import, Subdivision AA goods into Australia must provide to the Department under section 71 of the Act. Information that is to be given (2) The specified information that is to be given is the following: (a) the person’s full name; (b) the number of the person’s passport; (c) for goods imported on board a ship—the name of the ship; (d) for goods imported on board an aircraft—the flight number of the aircraft; (e) whether the goods are prohibited or subject to restrictions; (f) whether the goods consist of more than 2,250 millilitres of alcoholic beverages; (g) whether the goods consist of more than 25 cigarettes or more than 25 grams of tobacco products; (h) for goods obtained overseas or purchased as duty free or tax free goods in Australia—whether the goods have a combined total value of: (i) if the person is a passenger—more than $900; and (ii) if the person is a crew member—more than $450; (i) whether the goods are samples intended for business or commercial use.

Note 1: Examples for paragraph (2)(e) include goods that are medicines, steroids, illegal pornography, firearms, weapons or illicit drugs.

Note 2: An example for paragraph (2)(h) is goods that are purchased as gifts.

Circumstances in which information is to be given (3) The specified circumstance in which the information is to be given is that a Collector has requested the person to give the information. Time at which information is to be given (4) The specified time at which the person is to give the information is the time at which the Collector requests the person to give the information. Manner and form in which information is to be given (5) The following manner and form for giving the information is specified: (a) the information must be given as answers to questions on a form; (b) the form must: (i) be signed in the manner required by the form; and (ii) include a declaration from the person signing the form that the information given is true and correct; (c) the completed form must be given to a Collector.

Note: For paragraph (5)(a), the form is known as:

(a) if the person giving the information is a crew member—the crew declaration; and
(b) if the person giving the information is a passenger—the incoming passenger card.

Exemption if information is given by Australia Travel Declaration (6) However, if a person has complied with paragraph 27A(2)(a) in relation to the goods, a Collector may request the person to give the information under subsection (1) in accordance with the requirements of this section only if: (a) a decision has not been made about the goods under subsection 71AAAB(2) of the Act; and (b) the Collector reasonably suspects that the Australia Travel Declaration in relation to which the person complied with paragraph 27A(2)(a) is not, or is no longer, accurate or complete.