Overview

The Customs Act 1901, enacted by the Parliament of Australia, addresses various aspects of customs and border protection in Australia. The Act was introduced to regulate and control the movement of goods into and out of Australia, ensuring compliance with customs laws and facilitating international trade. The Act provides the legal framework for the Australian Customs and Border Protection Service to enforce customs laws, collect duties and taxes, and prevent illegal activities such as smuggling and counterfeit goods. The approved statement instrument, specifically Instrument No. 4 of 2013, was introduced to amend the "WAREHOUSE DECLARATION (N20)" to include a new field requested by the Conference of Asia Pacific Air Couriers. This amendment, which adds a Consignment Reference field, aims to improve the tracking and clearance of part shipments that arrive in multiple flights. The amendment is designed to enhance the efficiency of the Integrated Cargo System by linking import declarations to cargo reports more effectively. The instrument was developed following consultation with the Conference of Asia Pacific Air Couriers and commenced on 3 February 2013.

Scope and Application

The Customs Act 1901, as amended by the approved statement instrument number 4 of 2013, applies to the "Warehouse Declaration (N20)" statement used for electronic warehouse declarations of imported goods entering Australia for warehousing. The amendment introduced a new field, Consignment Reference, to the "Warehouse Declaration (N20)" statement, which will also be added to the cargo report, import declaration, and self-assessed clearance documents. This new field, number 178, is intended to aid in the identification and clearance of part shipments that arrive over multiple flights, thereby enhancing the functionality of the Integrated Cargo System. The amendment applies nationally, affecting entities and individuals involved in the import and warehousing of goods into Australia. There are no stated exclusions or exemptions, nor are there specific thresholds mentioned in the text. The geographic reach of this amendment is nationwide, applicable to all Australian jurisdictions. The instrument does not extend or restrict application through subordinate instruments but is a legislative instrument as defined under the Legislative Instruments Act 2003. The instrument commenced on 3 February 2013.

Key Provisions

The primary operative sections of this legislation pertain to the amendment of the approved statement "WAREHOUSE DECLARATION (N20)" under the Customs Act 1901 (section 4A(1A)). Specifically, this amendment involves the addition of a new field, number 178, titled "Consignment Reference", to the cargo report and related declarations. This new field will be used to identify cargo of a particular consignment, particularly in cases where part shipments arrive over multiple flights (subsection 4A(1A), Instrument No. 4 of 2013). The objective is to enhance the ability of the Integrated Cargo System (ICS) to link import declarations to cargo reports that may have different Master Air Waybill numbers but share the same House Air Waybill number. This Act imposes certain obligations and requirements on the parties involved. Primarily, it requires the Chief Executive Officer of Customs to approve the amended "WAREHOUSE DECLARATION (N20)" statement, integrating the new "Consignment Reference" field (section 4A(1A)). Importers, air couriers, and other stakeholders must use the updated declaration form to include the consignment reference number when submitting cargo reports and import declarations. The addition of this field is intended to facilitate more accurate and efficient processing of imported goods, particularly those transported by air. The Act does not explicitly detail specific offences or penalties for non-compliance with the new requirements. However, under the Customs Act 1901, failure to comply with the approved statement requirements could potentially lead to civil or criminal penalties. The maximum penalties for breaches of the Customs Act can include fines and imprisonment, depending on the severity of the offence. It is essential for all parties to adhere to the updated declaration form and include the new consignment reference field to avoid any potential legal consequences. In summary, the legislation amends the "WAREHOUSE DECLARATION (N20)" by adding a new consignment reference field to assist with the processing of part shipments arriving over multiple flights. The Chief Executive Officer of Customs must approve this amendment, and all relevant parties must use the updated form. While the specific penalties for non-compliance are not outlined in the Act, potential breaches could result in civil or criminal penalties under the Customs Act 1901.