Section 114BC Customs Act 1901 | Persons Using ACEANS Failing to Declare


Section 114BC of the Customs Act 1901 (Cth) deals with Persons Using ACEANS Failing to Declare and is extracted below.

Our exceptional criminal lawyers are vastly experienced and highly successful in defending Customs Act cases.

Call us today on (02) 9261 8881 for a free first appointment.

The Legislation

114BC Declarations by persons who use ACEANS

If a person, during a particular month, enters goods for export by using one or more ACEANS, the person:

(a) may, from time to time during the month, send electronically to Customs declarations containing such information in relation to the goods as is set out in an approved statement; but
(b) must send electronically to Customs at least one such declaration not later than the first day of the following month or such other day of that month as is prescribed.