7Entries

7 Entries

Where: (a) goods are entered for home consumption by a person as described in subsection 4(1) or 4A(1); and (b) the entry is of a kind referred to in subsection 2B(1); the person shall, at the time of the entry, lodge with a Collector, at the place at which the person is required, under section 36 or 37 of the Customs Act, to give an entry under that section, an entry for the purposes of this Act in a form approved by the Commissioner containing such information as the form requires and such other information as is required.