Commonwealth Numbered Acts

CUSTOMS LEGISLATION AMENDMENT ACT 1992 No. 209 of 1992 - SECT 8

8. After section 64AB of the Principal Act the following section is inserted:
Amendment of cargo reports

"64ABA.(1) At any time after a cargo report is communicated to Customs but
before the delivery of the goods into home consumption or warehousing covered
by the report, the person who communicated the report to Customs may, by
document or by computer, communicate a variation of the report to Customs.

"(2) If a variation of a cargo report will result in a decrease in the
quantity of any kind of goods previously covered by the report, the person
communicating the variation must, as soon as practicable after so doing but
not later than 90 days after so doing, also communicate to Customs an
explanation of why the quantity of goods of that kind is so decreased.

"(3) The variation and, if it is dealt with at a separate time, the
explanation, must:

   (a)  if it is a variation of, or an explanation relating to, a documentary
        cargo report - be communicated to Customs, and be signed, as required
        for the original cargo report under subsection 64AB(4); and

   (b)  if it is a variation of, or an explanation relating to, a computer
        cargo report - be transmitted to Customs, and signed, as required for
        the original cargo report under subsection 64AB(5).

"(4) A variation of a report is taken to have been communicated to Customs at
the time when, in accordance with section 64AD, it would be taken to be so
communicated if it constituted a complete cargo report and, with effect from
that time, the original cargo report has effect as if it had been communicated
incorporating the variations.".