Form 45A—Memorandum of cash deposit undeForm 45A—Memorandum of cash deposit under section 42 of the Customs Act 1901 pending production of documents or information under subsection 71DA(6) or 71DL(6) of the Act

## Form 45A—Memorandum of cash deposit under section 42 of the Customs Act 1901 pending production of documents or information under subsection 71DA(6) or 71DL(6) of the Act (subregulation 25(1C)) AUSTRALIAN CUSTOMS MEMORANDUM OF CASH DEPOSIT UNDER SECTION 42 OF THE CUSTOMS ACT 1901 PENDING PRODUCTION OF DOCUMENTS OR INFORMATION UNDER SUBSECTION 71DA(6) or 71DL(6) OF THE ACT Re packages of marked and numbered as shown in the margin and invoiced on by imported by Agent ex SS. “ ” by Entry No. dated PURSUANT to the requirement of the Regional Director for the State of Dated the day of ,19 the sum of is hereby deposited with the Regional Director as security for the protection of the revenue of the Customs in respect of the abovementioned goods, and the condition of the said security is that if, before the expiration of the period stated in this memorandum proof is produced to and to the satisfaction of the Regional Director that the said goods are in the said entry properly described, valued and rated for duty then the deposit shall be returned to the depositor, OTHERWISE the said Collector shall assess the customs value of the said goods and the amount of duty payable in respect of the said goods, and shall demand from the owner of the said goods payment of the amount of duty so assessed (or such portion thereof as shall not theretofore have been paid as duty in respect of the goods) and— (a) if the sum so demanded is paid to the Regional Director as duty in respect of the said goods then the deposit shall be returned to the depositor; but (b) if the sum so demanded is not paid to the Regional Director as duty within 28 days from the date of the demand then the Regional Director shall on the twenty‑ninth day from the date of the demand out of and to the extent of the sum so deposited pay on behalf of the owner of the said goods the sum so demanded as duty and shall return to the depositor the balance (if any) then remaining of the deposit: PROVIDED THAT the owner of the said goods or his agent may if he thinks fit at any time during the said 28 days write on the entry for the said goods (or upon a post entry or other document relating to the said goods delivered to the Regional Director before the expiration of the said 28 days for incorporation with and to form part of the said entry) the words statement and signature necessary to constitute the payment of duty in the manner and on the day aforesaid a payment under protest within the meaning of Section 167 of the Customs Act 1901. And the depositor agrees: (a) that the expression “the period stated in this memorandum” hereinbefore appearing shall mean a period of six calendar months commencing on the date of this memorandum or such further period as the Regional Director may in writing allow; and (b) that if the amount demanded as aforesaid as duty payable in respect of the said goods exceeds the amount of the deposit, the payment as duty in manner aforesaid of the sum deposited shall not prejudice or affect any right of the Regional Director to recover from the owner of the said goods as duty payable in respect of the said goods the sum by which the amount so demanded exceeds the amount of the deposit. Dated this day of , 19