Comptroller-General of Customs Instrument of Revocation 2018 (No. 1)

Administered by Department of Home Affairs

Legislation au F2018L00941 Not in force Legislative Instrument

Legislation content

EXPLANATORY STATEMENT

 

Comptroller‑General of Customs Instrument of Revocation 2018 (No. 1)

 

Customs Act 1901

 

Authority

 

Subsection 4A(1) of the Customs Act 1901 (the Act) defines an approved form as a form that is approved, by instrument in writing, by the Comptroller-General of Customs.

 

Subsection 4A(1A) of the Act defines an approved statement as a statement that is approved, by instrument in writing, by the Comptroller‑General of Customs.

 

Subsection 33(3) of the Acts Interpretation Act 1901 complements the powers of the Comptroller-General of Customs under section 4A of the Act, and provides that, where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws) the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.

 

Section 68 of the Act provides that goods that are imported into Australia and goods that are intended to be imported into Australia must be entered for home consumption or warehousing. An entry for home consumption is made using an import declaration under section 71A of the Act. Section 71K of the Act provides, in part, that an import declaration that is communicated to the Department by document must be in an approved form, must include such information as the approved form requires and must be signed in the manner indicated in the approved form. Section 71L of the Act provides, in part, that an import declaration that is communicated to the Department electronically must communicate such information as is set out in an approved statement.

 

Section 71AAAD of the Customs Act defines specified low value goods for Subdivision AB of Division 4 under Part IV of that Act to mean goods of a kind referred to in paragraph 68(1)(e), (f) or (i) of that Act.

 

The goods referred to paragraph 68(1)(e), (f) and (i) of the Customs Act include:

  • goods, other than prescribed goods that are included in a consignment consigned through the Post Office by one person to another and that have a value not exceeding $1,000 or such other amount as is prescribed;
  • goods, other than prescribed goods that are included in a consignment consigned otherwise than by post by one person to another, that are all transported to Australia in the same ship or aircraft, and that have a value not exceeding $250 or such other amount as is prescribed; and
  • goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations.

 

Under section 71AAAF of the Customs Act, the owner of specified low value goods, or a person acting on behalf of the owner, must give to the Department a declaration (self‑assessed clearance declaration) under section 71 of that Act containing the information that is set out in an approved statement (see subsection 71AAAF(1)). In accordance with subsections 71AAAF(2) and (3), a self‑assessed clearance declaration must be communicated electronically and may be communicated together with a cargo report.

 

Background

CEO Instrument of Approval No. 17 of 2010 approved the “Import Declaration (N10) – Post (B374 JULY 10)” form for the purposes of communicating, by document and electronically, an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption and that are imported into Australia through the Post.

 

Comptroller‑General of Customs Instrument of Approval No. 12 of 2015 approved the “SAC (SHORT FORM)” statement as an approved statement for the purposes of communicating electronically to the Department, a self‑assessed clearance declaration where it is not communicated together with a cargo report, in accordance with subsection 71AAAF(1) of the Act.

 

Purpose

 

The purpose of the Instrument of Revocation 2018 (No. 1) is to revoke the above-mentioned two legislative instruments on the Federal Register of Legislation.

 

On 1 July 2018 new instruments approving the relevant approved forms and statements will commence and replace those instruments being revoked. Those instruments are not legislative instruments. Subregulation 6(1) of the Legislation (Exemptions and Other Matters) Regulation 2015 sets out the classes of instruments that are not legislative instruments, including instruments prescribing or approving a form (table item 6 refers).

 

Consultation

 

The Department does not consider consultation to be appropriate because the amendments made by the Instrument are machinery in nature and only seek to revoke legislative instruments that will become superseded by administrative instruments on 1 July 2018.

 

Human Rights Implications

 

This instrument does not engage any of the applicable rights or freedoms, as explained in the attached Statement of Compatibility with Human Rights.

 

Commencement

 

This Instrument commences on 1 July 2018.


ATTACHMENT A

 

Statement of Compatibility with Human Rights

 

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

 

Instrument of Revocation 2018 (No. 1)

This Instrument of Revocation is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Overview

 

The purpose of the Instrument of Revocation 2018 (No. 1) is to revoke two legislative instruments on the Federal Register of Legislation. The instruments being revoked are:

  • CEO Instrument of Approval No. 17 of 2010 approved the “Import Declaration (N10) – Post (B374 JULY 10)” form for the purposes of communicating, by document and electronically, an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption and that are imported into Australia through the Post.
  • Comptroller‑General of Customs Instrument of Approval No. 12 of 2015 approved the “SAC (SHORT FORM)” statement as an approved statement for the purposes of communicating electronically to the Department, a self‑assessed clearance declaration where it is not communicated together with a cargo report, in accordance with subsection 71AAAF(1) of the Act.

 

On 1 July 2018, new instruments approving the relevant approved forms and statements will commence and replace those instruments being revoked. Those instruments are not legislative instruments. Subregulation 6(1) of the Legislation (Exemptions and Other Matters) Regulation 2015 sets out the classes of instruments that are not legislative instruments, including instruments prescribing or approving a form (table item 6 refers).

 

Human rights implications

 

This instrument operates only to revoke existing legislative instruments. Their revocation does not engage or limit those human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Conclusion

 

This Instrument is therefore compatible with the human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Comptroller-General of Customs

 

Overview

The Comptroller-General of Customs Instrument of Revocation 2018 (No. 1) is a legislative instrument that revokes two existing instruments related to the Customs Act 1901. This instrument was enacted to streamline the process of approving forms and statements used in the customs process by replacing the existing legislative instruments with new administrative instruments that will come into effect on 1 July 2018. The revocation is considered machinery in nature, and therefore, consultation was deemed unnecessary. Furthermore, the revocation does not engage any applicable rights or freedoms, as confirmed by the attached Statement of Compatibility with Human Rights. The purpose of this instrument is to ensure that the customs process remains efficient and up-to-date with the changing needs of the industry. The Instrument of Revocation 2018 (No. 1) was enacted by the Comptroller-General of Customs under the authority provided by the Customs Act 1901 and the Acts Interpretation Act 1901. The policy objective of this instrument is to simplify and modernise the customs process by replacing outdated legislative instruments with new administrative instruments that better suit the current needs of the industry. By revoking the existing instruments and introducing new ones, the instrument aims to enhance the efficiency and effectiveness of the customs process while ensuring that it remains compatible with the applicable human rights and freedoms. The instrument will come into effect on 1 July 2018, and its revocation does not engage or limit any of the rights or freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Scope and Application

The Comptroller-General of Customs Instrument of Revocation 2018 (No. 1) pertains to the Customs Act 1901, specifically addressing the revocation of two legislative instruments that approved certain forms and statements for customs declarations. This Act applies to any entity or individual involved in the importation of goods into Australia, including businesses, importers, and the Australian Border Force. The revocation affects the "Import Declaration (N10) – Post (B374 JULY 10)" form and the "SAC (SHORT FORM)" statement, which were previously approved for use in making import declarations for specified low-value goods. These instruments were approved by the Chief Executive Officer and the Comptroller-General of Customs, respectively, for use in both document and electronic formats. The revocation is effective from 1 July 2018, and the new instruments that replace these will not be legislative instruments but rather administrative instruments, as per subregulation 6(1) of the Legislation (Exemptions and Other Matters) Regulation 2015. This revocation is considered a machinery change and does not engage any of the applicable rights or freedoms under the Human Rights (Parliamentary Scrutiny) Act 2011, as detailed in the Statement of Compatibility with Human Rights.

Key Provisions

The Comptroller-General of Customs Instrument of Revocation 2018 (No. 1) primarily serves to revoke two previously established legislative instruments related to the Customs Act 1901. Specifically, it revokes the CEO Instrument of Approval No. 17 of 2010, which had approved the “Import Declaration (N10) – Post (B374 JULY 10)” form for documenting and electronically communicating import declarations for goods entering Australia via the Post Office. Additionally, it revokes the Comptroller-General of Customs Instrument of Approval No. 12 of 2015, which approved the “SAC (SHORT FORM)” statement for electronically communicating self-assessed clearance declarations for low-value goods, unless they are communicated together with a cargo report. These revocations are set to take effect on 1 July 2018, when new instruments will be introduced to replace them. These new instruments, however, are not classified as legislative instruments. The Act imposes several obligations on parties involved with the importation of goods into Australia. Firstly, it mandates that any goods intended for home consumption or warehousing must be entered using an import declaration, which must comply with the specific requirements set out in the Act. For declarations communicated by document, the approved form must be used and must include all required information, with the declaration signed in the manner indicated. For electronically communicated declarations, the approved statement must be used, containing all required information. Furthermore, the Act requires that the owner of specified low-value goods or an authorised representative must provide a self-assessed clearance declaration, including the necessary information in an approved statement, and communicate this electronically to the Department. There are no explicit offences, penalties, or civil/criminal consequences outlined for breach of the provisions in this Instrument of Revocation itself. However, the Customs Act 1901 does provide for various penalties and consequences for non-compliance with its requirements. For instance, failure to declare goods correctly can lead to civil penalties, including fines and the forfeiture of the goods. Additionally, more serious breaches, such as providing false or misleading information, can result in criminal charges, with potential penalties including substantial fines and imprisonment. It is important to note that the specific penalties for breaches are detailed in the Customs Act 1901 and would apply to any non-compliance with its requirements, not specifically to the revocation of the instruments.

Legal classification tags

Area of Law
Customs Law
Instrument
Legislative Instrument
Concepts
Commencement Provisions
Delegated & Subordinate Legislation
Repeal & Amendment
Definitions & Interpretation

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.