Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the Comptroller - General of Customs decides that it is desirable to consider making a TCO despite the absence of a TCO application, the Comptroller - General of Customs may declare, in writing, that he or she has so decided.
(2) A declaration under subsection (1) must include a proposal for the issue of the TCO in respect of the goods referred to in the declaration.
(3) If the Comptroller - General of Customs makes a declaration under this section, this Part has effect as if:
(a) the proposal contained in the declaration were a TCO application lodged under section 269F on the day on which the declaration is made; and
(b) the application had been accepted under section 269H as a valid application on that day.