EXPLANATORY STATEMENT
AMENDMENT OF approved statement INSTRUMENT NO. 6 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
Paragraphs 68(1)(d) to (i) of the Act list certain classes of goods which, if imported into Australia, are not required to be entered. Goods that are included in a consignment consigned otherwise than through the post and 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 are such a class of goods(paragraph 68(1)(f) refers). For the purposes of paragraph 68(1)(f), $1,000 has been prescribed. This means that all such goods whose value does not exceed $1,000 are not required to be entered.
Section 71AAAD of the Act provides that goods of a kind referred to in paragraph 68(1)(f) are defined as “specified low value goods”. Section 71AAAF of the Act provides that the owner of specified low value goods, or a person acting on behalf of the owner, must give Customs a declaration (self-assessed clearance declaration) under section 71 containing the information that is set out in an approved statement. The self-assessed clearance declaration must also be communicated electronically and may communicated together with a cargo report.
CEO Instrument of Approval No. 4 of 2006 approved the “SELF-ASSESSED CLEARANCE DECLARATION (SEA) (TO BE COMMUNICATED WITH A CARGO REPORT)” as an approved statement for the purposes of making electronically a self-assessed clearance declaration where it is communicated together with a cargo report in relation to goods imported into Australia by sea.
Amendment of Approved Statement Instrument No. 6 of 2013 makes minor amendments to the “SELF-ASSESSED CLEARANCE DECLARATION (SEA) (TO BE COMMUNICATED WITH A CARGO REPORT)”. The previous version of the statement refers to AQIS and these references have been updated to instead refer to DAFF Biosecurity. The current statement also refers to the previous threshold amount of $250 and this has been omitted and replaced with $1,000.
Consultation
No 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 Amendment (Approved Statement Instrument No. 6 of 2013) Act, enacted in 2013, amends the Customs Act 1901 to update the "Self-Assessed Clearance Declaration (SEA) (to be Communicated with a Cargo Report)" approved statement. The Act was introduced to address the need for modernising references within the approved statement, particularly updating references from the former Australian Quarantine and Inspection Service (AQIS) to the Department of Agriculture, Fisheries and Forestry (DAFF) Biosecurity, and correcting the value threshold for specified low value goods from $250 to $1,000. The policy objective behind this amendment is to ensure that the approved statement accurately reflects current administrative structures and thresholds. The Act was enacted by the Australian Parliament and commenced on 3 February 2013, as indicated by the explanatory statement.
Scope and Application
The Customs Act 1901, as amended by the Explanatory Statement AMENDMENT OF Approved Statement Instrument No. 6 of 2013, applies to individuals and entities involved in the importation of goods into Australia. Specifically, it concerns the declaration requirements for specified low value goods, defined as goods imported otherwise than through the post, transported together in the same ship or aircraft, and valued at $1,000 or less. The Act applies to the entire Commonwealth of Australia, with its provisions enforced by the Australian Customs and Border Protection Service. The approved statement in question, which has been updated to reflect changes in the relevant authorities and value thresholds, is used to facilitate the electronic communication of self-assessed clearance declarations for these low value goods. Notably, this amendment does not extend to any goods exceeding the specified value or those imported via postal services. The instrument also clarifies that no consultation was necessary as the changes are of a minor nature and do not significantly alter existing procedures.
Key Provisions
The primary operative sections of the Customs Act 1901, as amended by the Amendment of Approved Statement Instrument No. 6 of 2013, involve the definition of specified low value goods (section 71AAAD) and the requirement for a self-assessed clearance declaration for these goods (section 71AAAF). Section 71AAAD defines "specified low value goods" as goods imported into Australia that do not exceed a prescribed value, currently set at $1,000. Section 71AAAF mandates that the owner or a person acting on behalf of the owner must provide a self-assessed clearance declaration, which includes the information outlined in an approved statement. The approved statement, in this case, is the "SELF-ASSESSED CLEARANCE DECLARATION (SEA) (TO BE COMMUNICATED WITH A CARGO REPORT)", which has been updated to reflect changes in references from AQIS to DAFF Biosecurity and to reflect the new value threshold of $1,000.
The Act imposes specific obligations on parties importing specified low value goods. Owners or their representatives must ensure that they provide a self-assessed clearance declaration that includes all the information specified in the approved statement. This declaration must be communicated electronically, potentially alongside a cargo report, and must be submitted to Customs. The approved statement has been updated to ensure that it reflects the current regulatory requirements, particularly in relation to the authority responsible for biosecurity (DAFF Biosecurity) and the updated value threshold for low value goods. Additionally, the approved statement must be used in conjunction with the electronic communication protocols established by Customs.
Failure to comply with the requirements of the Customs Act 1901 and the approved statement can lead to various civil and criminal consequences. While the explanatory statement does not specify detailed penalties, breaches of customs regulations can generally result in fines, confiscation of goods, and potential legal action. The specific penalties for non-compliance would depend on the nature and severity of the breach, as outlined in other sections of the Customs Act 1901 and related legislation. The Act's provisions are designed to ensure that all imported goods are properly declared and assessed, thereby maintaining the integrity of Australia's customs and biosecurity regulations.