Section 117: Centralised customs clearance

1 The Service may authorise a person to lodge at the customs office with jurisdiction over that person’s principal place of business, a customs declaration for goods which are to be presented to another customs office and in such cases, the customs debt shall be deemed to be incurred at the customs office at which the customs declaration is lodged.

2 The custom office at which the customs declaration is lodged shall carry out the formalities for verification of the declaration, payment of the customs debt, and for granting release of the goods.

3 The customs office at which the goods are presented shall carry out any examination requested by the customs office at which the customs declaration is lodged and shall release the goods, taking into account information received from that office.

4 With the exception of controls for security and safety purposes, or as a consequence of evidence that customs laws are being violated, the customs office at which the goods are presented shall not carry out an independent examination of the goods.

5 The Service shall issue regulations for this section governing the -
a granting of authorisations referred to in subsection (1) and the conditions under which such authorisation is to be granted;
b conditions when such authorisations may be suspended or revoked;
c specific roles of the customs offices involved; and
d time for completion of all customs formalities.