EXPLANATORY STATEMENT
CEO Instrument of Approval No. 107 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 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. An entry for home consumption is 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). The three new methods of entering goods for either home consumption or warehousing are included in the new definition of import entry in subsection 4(1) of the Act.
Section 71K of the Act provides in part that an import entry that is communicated to Customs by document, must be in an approved form, must include such information as the approved form requires and must be signed in the manner indicated in the approved form.
Section 71K of the Act also provides that a return for the purposes of subsection 70(7) of the Act that is communicated to Customs by document must communicate such information as is set out in an approved form. Subsection 162A(2A) of the Act provides for the communication of information to Customs in relation to goods to be imported temporarily without payment of duty. Paragraph 162AA(3)(a) provides that an application communicated by document for the purposes of subsection 162A(2A) must be communicated be in an approved form.
On 28 September 2005 by Instrument of Approval No. 88 of 2005, The CEO approved the “Import Declaration (N 10) (B650 Aug/05)” form as an approved form for the purposes of communicating by document:
a) an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption; and:
b) a documentary return for special clearance goods under subsection 70(7) of the Act;
c) a documentary application under subsection 162A(2A) of the Act to take delivery of goods temporarily imported without duty.
Due to a technical oversight, this form did not include one field of relevant information relating to the number of packages imported by sea. The CEO has approved a new form that includes this field.
CEO Instrument of Approval No. 107 of 2005 revokes CEO Instrument of Approval No. 88 of 2005 and approves the updated “Import Declaration (N 10) (B650 Aug/05)” form as an approved form for the purposes of communicating, by document:
a) an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption;
b) a return for special clearance goods under subsection 70(7) of the Act; and
c) an application under subsection 162A(2A) of the Act to take delivery of goods temporarily imported without duty.
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 by the Australian Parliament to regulate the importation and exportation of goods, ensuring compliance with customs and excise duties. The Act establishes the framework for customs operations, including the processes for importing and exporting goods. One of the critical aspects of the Act is the requirement for importers to make an entry for home consumption or warehousing, as outlined in Section 68, and the need to communicate this entry through an approved form, as specified in Section 71K. This is where CEO Instrument of Approval No. 107 of 2005 becomes relevant, addressing a technical oversight in the previously approved import declaration form. The instrument updates the "Import Declaration (N 10) (B650 Aug/05)" form to include a missing field for the number of packages imported by sea, thus ensuring the accuracy and completeness of the import declaration process. This update was approved by the Chief Executive Officer of Customs and commenced the day after it was registered, without requiring prior consultation due to its minor nature.
Scope and Application
The Customs Act 1901 applies to any person or entity involved in the import of goods into Australia, including businesses, individuals, and freight forwarders, as well as the goods themselves. It governs the conduct and transactions related to the importation process, ensuring that all goods entering Australia are properly documented and declared. The Act's jurisdictional reach extends across the Commonwealth of Australia, applying uniformly to all states and territories. While the Act broadly applies to all imported goods, certain exclusions and exemptions may exist, particularly for goods imported temporarily or under specific schemes such as the temporary importation provisions. The application of the Act can be further refined through subordinate instruments, such as the approval of specific forms for import declarations and other related communications. The CEO Instrument of Approval No. 107 of 2005, which updates the "Import Declaration (N 10) (B650 Aug/05)" form, exemplifies how the Act's requirements can be detailed and amended through such instruments. This particular instrument rectifies a technical oversight in the previous form, ensuring that all necessary information, including the number of packages imported by sea, is captured. The instrument's commencement follows its registration, thereby updating the approved form for use in import declarations and related communications.
Key Provisions
The primary sections of this legislation (F2005L03072) pertain to the approval and revision of specific forms used in the Customs Act 1901 (the Act). Section 4A(1) of the Act establishes that an approved form is one that is approved by the Chief Executive Officer (CEO) of Customs through a written instrument. Subsection 4A(2) further explains that this approval instrument is a disallowable instrument under section 46A of the Acts Interpretation Act 1901. The instrument approved by the CEO in this case is the "Import Declaration (N 10) (B650 Aug/05)" form, which was initially approved by CEO Instrument of Approval No. 88 of 2005, but has since been updated and re-approved by CEO Instrument of Approval No. 107 of 2005.
The obligations imposed by this Act require that any document used for communicating an import declaration, a return for special clearance goods, or an application for temporary duty-free import must be in an approved form as specified by the CEO. Specifically, Section 71K mandates that such documents must include all required information, be signed appropriately, and comply with the format prescribed by the approved form. The updated form approved under CEO Instrument of Approval No. 107 of 2005 now includes a field for the number of packages imported by sea, which was previously missing from the form approved under CEO Instrument of Approval No. 88 of 2005.
Any breaches of the requirements set forth in the Customs Act 1901 can lead to both civil and criminal consequences. For instance, failure to submit an import declaration in the approved form, or omitting required information, may result in penalties. The maximum penalties for such breaches are not specified in the provided text, but typically, they could include fines or other financial penalties. Additionally, repeated or egregious breaches may lead to more severe legal consequences, including possible criminal charges under the Act. It is important for parties governed by this legislation to ensure full compliance to avoid these potential penalties.