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On 19 July 2005, section 71A was repealed by the ITM Act and replaced with three new provisions.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.
Overview
The Customs Act 1901, enacted by the Commonwealth Parliament, governs the regulation of customs and excise duties in Australia. The Act was amended by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 to modernise the application of international trade measures, which necessitated changes to existing forms and processes. To address this, CEO Instrument of Approval No. 100 of 2005 was enacted to approve a new form, "Refund Application (B653 AUG/05)", for making documentary applications for refunds, rebates, or remissions of duty in line with the updated legal requirements. This new form was necessitated by the repeal of section 71A and the introduction of new entry provisions under the amended Customs Act. The instrument was introduced without consultation, as it is considered minor and does not substantially alter existing arrangements, and it commenced on the day after registration.
Scope and Application
CEO Instrument of Approval No. 100 of 2005, approved by the Chief Executive Officer of Customs under the Customs Act 1901, establishes the "Refund Application (B653 AUG/05)" form as an approved means for making documentary applications for refunds of duty related to import declarations 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. This approval applies to individuals and entities seeking refunds of duty on imported goods into Australia, ensuring compliance with the legislative requirements concerning the manner of applying for such refunds, as stipulated in the Customs Regulations 1926. The form replaces previous ones due to amendments introduced by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, which altered the process of entering goods for home consumption and warehousing. The instrument applies nationally across Australia and extends its reach to all entities involved in the importation of goods and subsequent refund applications, without any specified exclusions or exemptions, although its applicability may be further defined through subordinate instruments. The approval process does not require consultation as it is considered of a minor or machinery nature and does not significantly alter existing arrangements. The instrument becomes effective on the day following its registration.
Key Provisions
The Customs Act 1901, as amended by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, has introduced changes that necessitate a new form for applying for a refund of duty on imported goods. Specifically, section 163(1AA)(a) of the Act and paragraph 128(1)(a) of the Customs Regulations 1926 now require a documentary application for such refunds to be made in an approved form. This requirement has led to the approval of the "Refund Application (B653 AUG/05)" form by the Chief Executive Officer of Customs under section 4A(1) of the Act, as detailed in CEO Instrument of Approval No. 100 of 2005.
The obligations imposed by this legislation primarily concern those seeking refunds of duty on imported goods. They must use the approved "Refund Application (B653 AUG/05)" form when making their application. This form must be completed with all necessary details pertaining to the import declaration, as the new form reflects changes in how goods are entered for home consumption and warehousing, which were updated following the repeal of section 71A and the introduction of new sections 71A, 71DB, and 71DH. The form is designed to ensure that all relevant information is captured accurately and efficiently, facilitating the processing of refund applications.
Failure to comply with the requirements set forth in the Act and regulations could potentially result in legal consequences. While the Explanatory Statement does not detail specific offences or penalties, it is reasonable to infer that any non-compliance with the approved form requirements could be viewed as an administrative failure. This could lead to delays or denials in processing refund applications, or potentially, more severe consequences if the non-compliance is deemed significant or repeated. The exact nature of these penalties would typically be determined within the broader scope of the Customs Act 1901 and related administrative procedures.