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Section 71A Customs Act 1901
Making an Import Declaration

Section 71A of the Customs Act 1901 (Cth) deals with Making an Import Declaration and is extracted below.

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71A Making an import declaration

(1) An import declaration is a communication to Customs in accordance with this section of information about:

(a) goods to which section 68 applies; or
(b) warehoused goods;
that are intended to be entered for home consumption.

(2) An import declaration can be communicated by document or electronically.

(3) A documentary import declaration must be communicated to Customs:

(a) by giving or sending it to an officer doing duty in relation to import declarations; or
(b) by leaving it at a place that has been allocated for lodgment of import declarations in a Customs Office;
at the place at which the goods are to be delivered for home consumption.

(5) If the information communicated to Customs in an import declaration relating to goods adequately identifies any permission (however it is described) that has been given for the importation of those goods, the identification of the permission in that information is taken, for the purposes of any law of the Commonwealth (including this Act), to be the production of the permission to an officer.

(6) However, subsection (5) does not affect any power of an officer, under this Act, to require the production of a permission referred to in that subsection.

(7) If:

(a) an import declaration is, or is taken under section 71L to have been, communicated to Customs; and
(b) before the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates have been imported or have been brought to the first port or airport in Australia at which any goods are to be discharged; the goods are taken to have been entered for home consumption.

(8) If:

(a) an import declaration is, or is taken under section 71L to have been, communicated to Customs; and
(b) at the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates have not been brought to the first port or airport in Australia at which any goods are to be discharged; the goods are taken to be entered for home consumption only when they are brought to that port or airport.

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