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Product Emissions Standards Rules 2017
49Import declarations
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49 Import declarations
(1) For the purposes of working out: (a) whether a person is liable to pay customs charge for a financial year; or (b) the amount of customs charge for a financial year a person is liable to pay; the matters stated in an import declaration, as existing on 1 October in the following financial year, are taken to be correct, unless the contrary is proved. (2) For the purposes of proving the contrary, a change to the import declaration made after that 1 October is not admissible in evidence.