BORA Customs and Excise (Joint Border Management Information Sharing and Other Matters) Amendment Bill [pdf, 191 KB]
...entry of goods that contains an error or omission and is either materially incorrect or results in a duty not being paid. The person has 20 working days to pay the prescribed fine. Additional penalties will accrue after this time. A person may request a review of the decision to issue the notice by the Chief Executive of Customs. If the review upholds the original decision and the fine has not been paid on time then additional penalties will be imposed. 4. While it is unusual to requ...