Section 71AAAQ Customs Act 1901 | Further Self Assessed Clearance Declaration


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The Legislation

Section 71AAAQ of the Customs Act 1901 (Cth) deals with Further Self Assessed Clearance Declaration and is extracted below.

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71AAAQ Further self assessed clearance declaration not to be given while there is an existing self assessed clearance declaration

(1) If goods are covered by a self assessed clearance declaration, a person must not communicate a further self assessed clearance declaration in respect of the goods or any part of the goods unless the first mentioned self assessed clearance declaration is withdrawn.

Penalty: 15 penalty units.

(2) An offence under subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.