Section 49: IMPORTATION, EXPORTATION AND TRANSIT OF GOODS

1 Where the goods declaration lodged with the Service is found to be incomplete or inaccurate in any respect, the declarant shall within two weeks of the lodgment of declaration effect necessary corrections or provide any additional information to the Service.

2 Penalties shall not be imposed on a declarant for the lodging of an incomplete or inaccurate goods declaration where -
a the missing information was not available to the declarant at the time the goods declaration was made;
b inaccuracies in the declaration were inadvertent, or immaterial except for statistical purposes;
c the incomplete or inaccurate information do not constitute an established pattern of conduct, and were not intended; or
d the inaccuracies were not intended to avoid the payment of excise Customs duties, other Customs duties, or fees or assessments.

3 The incomplete and inaccurate information referred to in subsection (2) includes -
a errors in transcription;
b arithmetical errors in the goods declaration or supporting documents;
c omissions of elements of the dutiable value, such as foreign inland freight;
d errors in the conversion of foreign currency;
e incorrect deductions;
f an incorrect declaration of a tariff provided that the nature and other physical characteristics of the goods have been accurately described; and
g a discrepancy between the quantity of the goods shown in the shipping documents and the actual quantity where the error is typographical.

4 Amendments to the goods declaration shall not be permitted after the Service has -
a informed the declarant that it intends to examine the goods;
b established that the goods declaration, or any particular contained in the declaration is incorrect except for inadvertent or immaterial inaccuracies specified in this section; or
c released the goods.