You gain the Customs Clearance work of a new client and you have just cleared your first shipment. You learn that the previous Customs Broker has also created an Import Declaration the day before so there are two Import Declarations for the one consignment. The client advises he will leave the clearance of this shipment with his previous Customs Broker and asks you to deal with the Import Declaration you have created.

Part A: Describe the process you must follow in dealing with the Import Declaration you have created. Quote Authority.

Part B: Advise which Import Declaration will determine the Rate of import Duty and advise which Section of the Customs Act supports your answer.