EXPLANATORY STATEMENT
CEO Instrument of Approval No. 108 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. 90 of 2005, The CEO approved the “Warehouse Declaration (Declaration into a Warehouse - N20) (B368 Sept 05)” form as an approved form for the purposes of communicating, by document, a warehouse declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for warehousing.
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. 108 of 2005 revokes CEO Instrument of Approval No. 90 of 2005 and approves the updated “Warehouse Declaration (Declaration into a Warehouse - N20) (B368 Sept 05)” form as an approved form for the purposes of communicating, by document, a warehouse declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for warehousing.
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.