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Customs Regulation 2015
98Manner of acceptance of estimated value of goods
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98 Manner of acceptance of estimated value of goods
For subsection 161K(2) of the Act, a Collector signifies acceptance of an estimate of the value of goods by: (a) giving an authority to deal with the goods under section 71 of the Act; or (b) giving an authority mentioned in subsection 71C(4) or 71DJ(4) of the Act.