EXPLANATORY STATEMENT
CEO Instrument of Approval No. 101 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 “Application for Remission of Duty (B730 SEP/05)” form is the approved form for the purposes of making a documentary application for remission 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 remission. 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 application for a remission form requires details of the import entry, to which the duty that is the subject of the remission 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On 19 July 2005, section 71A was repealed by the ITM Act and replaced with three new provisions.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 “Application for Remission of Duty” 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. 101 of 2005 approves the “Application for Remission of Duty (B730 SEP/05)” form as an approved form for the purposes of making a documentary application for a remission 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 was enacted to consolidate and amend various customs-related laws, thereby streamlining the administration of customs duties, excise and other import and export controls in Australia. The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 introduced significant changes to the customs regime, including the introduction of import declarations as a new form of entry for goods intended for home consumption. In response to these changes, the Customs (Application for Remission of Duty) Instrument 2005 was enacted to address the need for an updated form to facilitate applications for remission of duty under the new legislative framework. This instrument was approved by the Chief Executive Officer of Customs under subsection 4A(1) of the Customs Act 1901, and it aims to ensure that the process for applying for remission of duty aligns with the modernised customs procedures. The policy objective is to provide a clear and efficient mechanism for stakeholders to apply for duty remissions in accordance with the updated customs regulations.
Scope and Application
The CEO Instrument of Approval No. 101 of 2005 applies to any person or entity seeking to make a documentary application for a remission of duty in respect of an import declaration under the Customs Act 1901. This encompasses a wide range of entities, including individuals, businesses, and other legal persons involved in the importation of goods into Australia. The form approved by this instrument is specifically designed for use following amendments to the Customs Act by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, which necessitated changes in the way duty remission applications are processed. The geographic scope of this instrument is nationwide, as it pertains to the administration of customs duties in Australia. There are no exclusions or exemptions specified within the instrument itself, but it is subject to the broader provisions of the Customs Act and related regulations. The instrument does not extend or restrict application through subordinate instruments, as it is a specific approval of the form for the stated purpose. The instrument commences on the day after it is registered, ensuring that the new form is in effect as soon as administrative processes are updated.
Key Provisions
The Customs Act 1901, as amended, includes specific provisions regarding the application for remission of duty for imported goods. According to section 163(1AA)(a) of the Act, regulations can prescribe the manner in which an application for a remission of duty is made. This includes the requirement for the application to be submitted in an approved form, as outlined in section 128(1)(a) of the Customs Regulations 1926. The CEO Instrument of Approval No. 101 of 2005 approves the “Application for Remission of Duty (B730 SEP/05)” form as an approved form for documentary applications concerning duty remissions related to import declarations under the amended Customs Act.
The Act imposes obligations on parties seeking a remission of duty. They must use the approved form to submit their application, ensuring all required details are included. Specifically, the form must now detail the import declaration, rather than the import entry, due to changes in the way goods are entered for home consumption or warehousing under the Act, as amended by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. This shift was necessitated by the repeal of section 71A and the introduction of new sections for entry of goods, such as section 71A for import declarations and section 71DB for requests for cargo release, alongside section 71DH for warehouse declarations.
Failure to comply with the requirements of the Act and the approved form could result in legal consequences. While the explanatory statement does not specify detailed offences, penalties, or civil/criminal consequences, it is implied that non-compliance with approved form requirements could lead to issues such as invalidation of the application or other administrative penalties. Under the Acts Interpretation Act 1901, instruments such as the CEO approval of the form are disallowable, indicating that any failure to adhere to the approved form could be subject to review and potential disallowance. The penalties or consequences would depend on the specific circumstances of the non-compliance and subsequent actions taken by the authorities.