EXPLANATORY STATEMENT
CEO Instrument of Approval No.103 of 2005
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 4A(2) of the Act provides that the instrument by which a statement is approved, 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
New section 64ABAA(3) provides that when cargo that is not in a container is unloaded from a ship, the stevedore whose particulars have been communicated to Customs by the operator of the ship under section 64AAC of the Act must communicate electronically to Customs an outturn report in respect of the cargo.
New section 64ABAA(4) provides, in part, that when cargo unloaded from a ship has been moved, under permission given under section 71E of the Act, to a Customs place other than a warehouse, the person in charge of the Customs place must communicate electronically to Customs an outturn report in respect of the cargo.
New paragraph 64ABAA(5)(c) provides that an outturn report must in accordance with an approved statement.
On 14 September 2005 by Instrument of Approval No. 58 of 2005, the CEO approved the “OUTTURN REPORT (SUBSECTIONS 64ABAA(3) AND 64ABAA(4)) - SEA” as an approved statement for the purposes of communicating electronically:
a) an outturn report in respect of cargo that has been unloaded from a ship at a port in Australia; and
b) an outturn report in respect of cargo that was unloaded from a ship and has been moved, under a permission given under section 71E of the Act, to a Customs place other than a warehouse.
However, the statement attached to that Instrument had a minor technical error which needed to be corrected.
CEO Instrument of Approval No. 103 of 2005 revokes CEO Instrument of Approval No. 58 of 2005 and approves the corrected version of the “OUTTURN REPORT (SUBSECTIONS 64ABAA(3) AND 64ABAA(4)) - SEA” as an approved statement for the purposes of communicating electronically:
a) an outturn report in respect of cargo that has been unloaded from a ship at a port in Australia; and
b) an outturn report in respect of cargo that was unloaded from a ship and has been moved, under a permission given under section 71E of the Act, to a Customs place other than a warehouse.
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 regulate and manage the customs procedures and processes in Australia. It was introduced to address the need for a comprehensive legal framework governing the importation and exportation of goods, as well as the collection of duties and taxes on these goods. The Customs Act 1901 was enacted by the Australian Parliament and has since been amended multiple times to keep pace with the evolving needs of the Australian economy and international trade. One of the primary policy objectives of the Customs Act 1901 is to facilitate the smooth flow of goods across borders while ensuring the efficient collection of duties and taxes. In 2005, the Act was amended to include new provisions regarding the electronic communication of outturn reports for cargo unloaded from ships. This was achieved through the approval of an OUTTURN REPORT (SUBSECTIONS 64ABAA(3) AND 64ABAA(4)) - SEA statement by the Chief Executive Officer of Customs, as an approved statement under the Act. This amendment aimed to streamline the reporting process and improve the accuracy of cargo reporting, ultimately contributing to the efficient management of customs procedures.
Scope and Application
The Customs Act 1901, as amended by CEO Instrument of Approval No. 103 of 2005, applies to stevedores and persons in charge of Customs places other than warehouses when handling cargo that is unloaded from ships. This legislation mandates the electronic communication of outturn reports for such cargo to the Australian Customs, either when the cargo is unloaded from the ship at an Australian port or when it has been moved to a Customs place other than a warehouse, pursuant to permission under section 71E of the Act. The instrument specifies that these reports must be in accordance with an approved statement, which has been revised and corrected by the Chief Executive Officer of Customs to rectify a minor technical error identified in the earlier Instrument of Approval No. 58 of 2005. This instrument operates nationally across Australia, ensuring consistency and accuracy in the reporting requirements for maritime cargo. The instrument does not require consultation as it is considered minor and does not significantly alter existing arrangements. It comes into effect on the day following its registration.
Key Provisions
The Customs Act 1901, through the Instrument of Approval No. 103 of 2005, introduces specific requirements for outturn reports related to cargo unloaded from ships. According to section 64ABAA(3) of the Act, stevedores responsible for unloading cargo from ships, which are not in containers, must electronically communicate an outturn report to Customs. This requirement is detailed further in section 64ABAA(4), which mandates that when such cargo is moved to a Customs place other than a warehouse, the person in charge of the Customs place must also provide an outturn report electronically to Customs. The outturn report must comply with the approved statement, as stipulated in section 64ABAA(5)(c).
The obligations under the Act include ensuring that the outturn reports are communicated electronically and adhere to the format specified in the approved statement. This approved statement, titled “OUTTURN REPORT (SUBSECTIONS 64ABAA(3) AND 64ABAA(4)) - SEA”, was initially approved by the Chief Executive Officer of Customs on 14 September 2005 but was subsequently revoked due to a technical error. The corrected version of this statement was then approved through Instrument of Approval No. 103 of 2005. This statement serves as a legislative instrument that governs the electronic communication of outturn reports for cargo unloaded from ships and subsequently moved to a Customs place.
Failure to comply with the requirements set out in the Act and the approved statement can result in significant consequences. Although the Act does not explicitly outline specific offences, penalties, or consequences for non-compliance, it is reasonable to infer that breaches could lead to administrative or legal actions under the broader provisions of the Customs Act 1901. The Act's provisions are designed to ensure that cargo is accurately reported and monitored, which is crucial for compliance with customs regulations and the enforcement of border control measures.