EXPLANATORY STATEMENT
CEO Instrument of Approval No. 100 of 2005
Customs Act 1901
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 Chief Executive Officer of Customs (the CEO). Subsection 4A(2) of the Act provides that the instrument by which a form 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 forms are legislative instruments.
Background
Section 163 of the Act provides in part that refunds, rebates and remissions of duty may be made in respect of goods generally, or in respect of goods included in a class of goods.
Paragraph 163(1AA)(a) of the Act provides that regulations may prescribe the manner of applying, either by document or by computer, for such refunds, rebates or remissions.
Paragraph 128(1)(a) of the Customs Regulations 1926 provides that a documentary application for a refund, a rebate or a remission of duty must be in an approved form.
The “Refund Application (B653 AUG/05)” form is an approved form for the purposes of making a documentary application for refund of duty in respect of an import declaration made under the amended Customs Act (as defined in section 4 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2003).
The CEO has previously approved forms for making an application for a refund. However, the new form is necessary as a result of amendments to the Act made by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act).
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. Prior to 19 July 2005, an entry for home consumption or warehousing was made under section 71A of the Act as an import entry. The refund application form previously approved requires details of the import entry, to which the duty that is the subject of the refund application relates, to be provided.
On 19 July 2005, section 71A was repealed by the ITM Act and replaced with three new provisions. An entry for home consumption is now made under section 71A of the Act (as an import declaration) or under section 71DB of the Act (as a request for cargo release). An entry for warehousing is made under section 71DH of the Act (as a warehouse declaration).
Therefore, as a consequence of the repeal of section 71A and the new method of entering goods for home consumption under an import declaration, the new “Refund Application” form has been approved and requires the details of the import declaration, as opposed to import entry, to be provided.
CEO Instrument of Approval No. 100 of 2005 approves the “REFUND APPLICATION (B653 AUG/05)” form as an approved form for the purposes of making a documentary application for a refund of duty in respect of an import declaration made under the amended Act (as defined in section 4 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2003).
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.
Commencement
The instrument commences on the day after it is registered.