91Documentary export entries and documentary withdrawal of export entries

91 Documentary export entries and documentary withdrawal of export entries

(1) This section is made for subsection 119D(1) of the Act. (2) A documentary export entry may be sent to an officer by giving the document to a person employed at an authorised Australia Post outlet, for delivery to the Department. (3) A documentary withdrawal of an export entry may be sent to an officer by: (a) sending the document to the Department by fax at a fax number specified by a Collector for the purpose; or (b) posting the document by pre‑paid post to a postal address specified by a Collector for the purpose. (4) The officer mentioned in subsection (2) or (3) must promptly apply a stamp to the document denoting the time when the officer received it. (5) A document to which a stamp has been applied under subsection (4) is taken to have been communicated to the Department at the time of receipt denoted by the stamp.