Overview

The Customs Act 1901 was enacted by the Commonwealth Parliament to provide for the regulation of customs and excise. The Act includes provisions for the approval of forms, such as the Incoming Passenger Card, which are used for the declaration of goods imported into Australia. The Customs Act 1901 aims to facilitate the smooth flow of trade and travel while ensuring that the Australian community is protected from risks associated with the importation of goods and the entry of people. CEO Instrument of Approval No. 10 of 2005 amends the Incoming Passenger Card form to reflect the new duty-free concessions that took effect from 1 February 2005. This amendment was made to ensure that the form continues to meet the requirements of the Customs Act 1901 and the Customs Regulations 1926. The instrument was approved by the Chief Executive Officer of Customs and commenced on 22 February 2005.

Scope and Application

The CEO Instrument of Approval No. 10 of 2005, under the Customs Act 1901, pertains to the approval of the Incoming Passenger Card form, effective from 22 February 2005. This instrument applies to incoming passengers travelling to Australia, who are required to provide information about their accompanied personal or household effects. The approved form, now available in multiple languages, must be used by passengers to report the value and type of goods they are bringing into the country. The Act specifies that while certain classes of goods, including accompanied personal or household effects, are exempt from formal entry requirements, passengers must still provide the requisite information in the approved form when requested by a Collector. The new form has been updated to reflect changes in duty-free concessions for goods, particularly increasing the value limit for general goods and the volume limit for alcohol. The instrument also revokes the previous approval for the earlier version of the Incoming Passenger Card. Notably, the CEO Instrument of Approval No. 10 of 2005 is a disallowable instrument under the Acts Interpretation Act 1901 and does not require consultation due to its minor and procedural nature.

Key Provisions

The CEO Instrument of Approval No. 10 of 2005 amends the requirements for approved forms used in the Customs Act 1901 (sections 4A(1) and 4A(2)) by approving a new form, the "Incoming Passenger Card" (No. 15 KOR (Design date 03/05)), which replaces the previously approved form (No. 15 (Design date 07/03) (Korean)). This new form is designed to be used by arriving passengers to provide information about their accompanied personal or household effects in compliance with regulation 41 of the Customs Regulations 1926. The instrument also revokes the approval for the old form (CEO Instrument of Approval No. 25 of 2003). The new Incoming Passenger Card must be used by passengers entering Australia to report their accompanied personal or household effects in line with the regulations. The information provided must include details about the value and type of goods being brought in, particularly in relation to the increased duty-free allowances specified in the Act. The new card reflects the updated duty-free concessions, allowing passengers to bring in more goods without incurring duty or tax. For example, the duty-free limit for general goods has increased to AUD$900 for adults and AUD$450 for minors under 18. Similarly, the limit for alcoholic beverages has increased to 2.25 litres for each passenger aged 18 and over. These changes are intended to streamline the customs declaration process and ensure compliance with the latest regulations. The Act imposes several obligations on the parties it governs. Firstly, passengers arriving in Australia must provide the required information about their accompanied personal or household effects in the approved form (Incoming Passenger Card). They must also ensure that this information is accurate and provided in the specified manner and form as outlined in the Customs Regulations 1926. Furthermore, the Act mandates that the information must be provided in any circumstances specified in the regulations, which are enforced through regulation 41. The failure to comply with these requirements can result in various consequences, as outlined in the subsequent sections of the Act. The Customs Act 1901 imposes penalties and other consequences for non-compliance with its provisions. While the specific penalties are not detailed in the explanatory statement, it is common for breaches of customs regulations to result in fines, confiscation of goods, or other civil or criminal penalties. Under section 46A of the Acts Interpretation Act 1901, the instrument by which a form is approved is a disallowable instrument, meaning it can be subject to review and potential disallowance by Parliament. Additionally, any failure to provide the required information about accompanied personal or household effects can result in the seizure of goods, fines, or even prosecution for criminal offences, depending on the severity and intent of the breach. The exact penalties would depend on the specific circumstances and the discretion of the authorities enforcing the Act.