EXPLANATORY STATEMENT
CEO Instrument of Approval No. 104 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 statements are legislative instruments.
Background
Section 168 of the Act provides that the regulations may make provision for and in relation to allowing drawbacks of duty paid on goods imported into Australia.
Paragraph 134(1)(d) of the Customs Regulations 1926 provides that drawback is not payable on the exportation of goods unless a claim for drawback of import duty in respect of the goods is in an approved form.
The CEO has previously approved a “Claim for Drawback” form (B807 (FEB 2002)). However, the new “Claim for Drawback” 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 requires 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 existing form requires details of the import entry, to which the duty that is the subject of the drawback claim 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On 19 July 2005, section 71A was repealed by the ITM Act and replaced with three new provisions.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 “Claim for Drawback” 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. 104 of 2005 approves the “Claim for Drawback B807 (JULY 2005))” form as an approved form for the purpose of claiming a drawback of import 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).
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.