Customs Act 1901 - Amendment of Approved Statement Instrument No. 3 of 2013 - Amendment of "Import Declaration (N10)"

Administered by Attorney-General's Department

Legislation au F2013L00135 Not in force Legislative Instrument

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EXPLANATORY STATEMENT

AMENDMENT OF approved statement INSTRUMENT NO. 3 OF 2013

Customs Act 1901

Subsection 4A(1A) of the Customs Act 1901 (the Act) defines an approved statement as a statement that is approved, by instrument in writing, by the Chief Executive Officer of Customs (the CEO). Subsection 4(2) of the Act provides that the instrument by which a statement is approved under subsection 4A(1), is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901. Under paragraph 6(d) of the Legislative Instruments Act 2003, approved statements are legislative instruments.

Background

CEO Instrument No. 112 of 2005 approved the current Import  Declaration (N10) statement for the purposes of making an electronic import declaration in respect of imported goods being entered for home consumption.  This form was also approved for the purposes of making a self-assessed clearance document where it is not communicated with a cargo report, a return for special clearance goods and an application for temporary importation without the payment of duty.

Recently, the Conference of Asia Pacific Air Couriers (CAPEC) requested the addition of a new field to the cargo report for goods imported into Australia by air, and other Customs and Border Protection instruments.  This new field will be added to this cargo report and the import declaration, the warehouse declaration and self-assessed clearance documents (SACs).

This new field number 218 in Import  Declaration (N10)  entitled Consignment Reference, contains a reference assigned by a cargo reporter that, in combination with a House Air Waybill number, will identify cargo of a particular consignment.  This will assist with the reporting and clearance of part shipments that occur when a single air cargo consignment unintentionally arrives over two or more flights.  This reference will enable the Integrated Cargo System (the ICS) to link an import declaration to cargo reports that use the same House Air Waybill number but different Master Air Waybill  numbers.

Amendment of Approved Statement Instrument No. 3 of 2013 makes the above amendment to the Import  Declaration (N10).

Consultation

The Conference of Asia Pacific Air Couriers was consulted in the preparation of this instrument.  No additional consultation was undertaken under section 17 of the Legislative Instruments Act 2003 before this instrument was made as it is of a minor or machinery nature and does not substantially alter existing arrangements.

 

Human Rights Implications

This by-law does not engage, impact on, or limit in any way, the human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights at section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Commencement

The instrument commences on 3 February 2013.

Michael Pezzullo, Acting Chief Executive Officer,

Australian Customs and Border Protection Service

 

Overview

The Customs Act 1901 was amended by Instrument F2013L00135, approved on 3 February 2013, to address a specific issue in the processing of air cargo imports. This amendment, introduced by the Australian Customs and Border Protection Service, aims to improve the efficiency and accuracy of clearance processes for imported goods arriving via air, particularly for part shipments. The problem it addresses is the difficulty in identifying and processing part shipments where a single consignment arrives over multiple flights. By adding a new field, "Consignment Reference," to the "Import Declaration (N10)" and other related documents, the amendment facilitates the linking of import declarations to cargo reports, thus streamlining the clearance process. The instrument was developed in consultation with the Conference of Asia Pacific Air Couriers and was determined to be of a minor nature, exempting it from further consultation requirements under the Legislative Instruments Act 2003. This amendment ensures that the Customs Act remains effective in meeting contemporary trade requirements without impacting human rights as defined in the Human Rights (Parliamentary Scrutiny) Act 2011.

Scope and Application

The Customs Act 1901, through its subsection 4A(1A), defines an approved statement as one that is formally endorsed by the Chief Executive Officer of Customs, and this approval process is further delineated in subsection 4(2) of the Act, classifying such instruments as disallowable under the Acts Interpretation Act 1901. The Legislative Instruments Act 2003 categorises these approved statements as legislative instruments. Specifically, the amendment to the approved statement under instrument number 3 of 2013 pertains to the "Import Declaration (N10)" form, which is authorised for electronic import declarations for goods entering Australia for home consumption, as well as for self-assessed clearance documents, cargo reports, and applications for temporary importation without duty payment. This amendment, driven by a request from the Conference of Asia Pacific Air Couriers (CAPEC), introduces a new field, Consignment Reference, to the cargo report and related declarations, facilitating the tracking and clearance of part shipments that may arrive on multiple flights. The purpose of this change is to enhance the reporting and clearance processes by enabling the Integrated Cargo System to link import declarations with cargo reports that share the same House Air Waybill number but have different Master Air Waybill numbers. This amendment is effective from 3 February 2013 and does not engage with or limit human rights as recognised in international instruments.

Key Provisions

The main operative sections of the instrument are subsection 4A(1A) and subsection 4(2) of the Customs Act 1901, which define an approved statement as one that is approved by the Chief Executive Officer of Customs by written instrument. Section 6(d) of the Legislative Instruments Act 2003 classifies approved statements as legislative instruments. The specific amendment made by the instrument involves the addition of a new field, number 218, titled "Consignment Reference," to the "Import Declaration (N10)" and related documents. This field, assigned by a cargo reporter, assists in identifying and linking cargo of a particular consignment, particularly for part shipments arriving on multiple flights. This addition was made in response to a request from the Conference of Asia Pacific Air Couriers and aims to enhance the reporting and clearance processes. The Act imposes certain obligations on parties involved with the import declaration and related documents. Specifically, the Chief Executive Officer of Customs must approve any statement used for import declarations and related documents by written instrument. The amendment requires that the "Consignment Reference" field be included in the "Import Declaration (N10)" and related documents, ensuring that all cargo reports and import declarations use this field for identifying and linking consignments, especially in the case of part shipments. Additionally, the Act mandates that the Integrated Cargo System (ICS) link import declarations to cargo reports using the same House Air Waybill number but different Master Air Waybill numbers. The Act does not specify any particular offences, penalties, or consequences for non-compliance with the provisions related to the inclusion of the "Consignment Reference" field. However, any failure to comply with the approved statement requirements or the specific instructions for completing the import declaration and related documents could potentially lead to administrative issues or delays in the clearance of goods. The absence of explicit penalties suggests that any consequences for non-compliance would likely be addressed through administrative processes rather than criminal or civil penalties. Nonetheless, adherence to the approved statements and inclusion of the specified field is crucial to ensure the efficient processing of import declarations and cargo reports.

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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.