40AEvidentiary matters in relation to tradex duty liability

40A Evidentiary matters in relation to tradex duty liability

(1) If the Secretary believes on reasonable grounds that the circumstance referred to in paragraph 21(1)(f) has occurred in respect of either of the following: (a) goods that are nominated goods in relation to a tradex order; (b) goods that are nominated goods in relation to a suspended or revoked tradex order and that were imported before that suspension or revocation; the Secretary may issue an evidentiary certificate stating that the circumstance has occurred in relation to those goods. (2) As soon as practicable after issuing the certificate, the Secretary must give a copy to the person who is or was the holder of the tradex order. (3) The certificate is, in any proceedings, prima facie evidence of the matters stated in the certificate.