Commonwealth Consolidated Acts

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CUSTOMS ACT 1901 - SECT 71AAAS

Annotation of self - assessed clearance declaration by Collector for certain purposes not to constitute withdrawal

    Any annotation of a self - assessed clearance declaration that is made by a Collector as a result of the acceptance by a Collector of an application for:

  (a)   a refund or rebate of all or part of the duty paid on goods covered by the declaration; or

  (b)   a remission of all or part of the duty payable on goods covered by the declaration;

is not taken to constitute a withdrawal of the declaration for the purposes of this Act.


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