Section 71DC Customs Act 1901 | Liability for RCR Processing Charge


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The Legislation

Section 71DC of the Customs Act 1901 (Cth) deals with Liability for RCR Processing Charge and is extracted below.

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71DC Liability for an RCR processing charge

(1) When an RCR is sent to Customs by or on behalf of an accredited client, the accredited client becomes liable to pay an RCR processing charge in respect of the RCR.

(2) RCR processing charge in respect of an RCR in respect of goods is payable on the accredited client payment day for the month following the month during which the goods are taken, under section 71DB, to have been entered for home consumption.

(3) If an RCR is withdrawn under subsection 71F(1), or is taken to be withdrawn under subsection 71F(2) or (7), before the issue of an authority to deal in respect of goods covered by the RCR, then, despite subsection (1), the person is not liable to pay an RCR processing charge in respect of the RCR.