179ABCommercial documents

#### 179AB Commercial documents For subsection 240(7) of the Act, section 240 of the Act does not apply to commercial documents relating to goods exported from Australia if the goods: (a) are not required to be entered for export in accordance with paragraph 113(1)(a) of the Act; and (b) are not required to be specified in an outward manifest in accordance with paragraph 119(1)(a) of the Act; and (c) are not required to be reported to Customs in a submanifest in accordance with subsection 117A(1) of the Act.