32Failure to make entries—prescribed periods

32 Failure to make entries—prescribed periods

(1) For paragraph 72(1)(b) of the Act, the prescribed period is that period ending on: (a) the day after the day on which the goods were imported; or (b) if the day mentioned in paragraph (a) is not a working day—the next subsequent day that is a working day. (2) For subparagraphs 72(4)(b)(i) and (ii) of the Act, the period is 2 months. (3) In this section:

working day means a day when an officer is to be available under section 12, to perform the function of receiving an entry in relation to goods in the relevant State or Territory.