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.