Customs Act 1901 - CEO Instrument of Approval No. 11 of 1991

Overview

The Customs Regulations 1993 were enacted to provide detailed rules and procedures for the administration of the Customs Act 1901, thereby ensuring efficient and effective management of customs and border control matters. This legislative instrument, Instrument of Approval No. 11 of 1991, approved by the Comptroller-General of Customs, specifically addresses the need for accurate and complete reporting of petroleum products supplied to ships and aircraft. The objective of this regulation is to facilitate the proper documentation and monitoring of fuel transactions, ensuring compliance with customs laws and the accurate collection of relevant duties and taxes. This regulation is integral to maintaining the integrity of customs records and supporting the broader policy objectives of the Customs Act 1901, which include revenue collection, trade facilitation, and the enforcement of border protection measures.

Scope and Application

The Customs Regulations, approved under the Customs Act 1901, apply to the declaration and reporting of petroleum products used as fuel for ships and aircraft, governing the required information to be submitted in the "Ship’s/Aircraft’s Stores - Petroleum Products (Fuel) - Return" statement. This applies to any principal or agent involved in the supply of fuel to vessels or airlines, necessitating the submission of detailed information including the principal’s and agent’s contact details, the name and details of the vessel or airline, the type and quantity of fuel supplied, its origin, classification, and value. The regulations mandate the completion and submission of this approved statement to ensure compliance with customs requirements, applicable nationally across Australia as overseen by the Comptroller-General of Customs. No specific exclusions or exemptions are outlined in the provided text, but the application of these regulations can be extended or refined through subordinate instruments or subsequent legislative amendments.

Key Provisions

The approved statement, as detailed in Instrument of Approval No. 11 of 1991, pertains to the "Ship’s/Aircraft’s Stores - Petroleum Products (Fuel) - Return" under the Customs Regulations. Section 1 of the statement requires the principal’s name, who is responsible for making the return (Item 1). Section 2 mandates the principal’s address (Item 2), while Section 3 specifies the principal’s phone number (Item 3). When the return is made by an agent, Sections 4 to 7 require the agent’s name (Item 4), address (Item 5), phone number (Item 6), and box number (Item 7). Section 8 calls for the name of the vessel or airline (Item 8), and Section 10 requires the port where the fuel was supplied (Item 10). Section 11 necessitates a description of the fuel supplied (Item 11), while Section 12 requires the origin code from the Australian Harmonized Export Commodity Classification (AHECC) publication (Item 12). Section 13 mandates the commodity classification code (Export Statistical Item) from the AHECC publication (Item 13). Section 14 specifies the quantity of fuel in litres (Item 14), Section 15 the FOB value in Australian dollars (Item 15), and Section 16 the gross weight in kilograms (Item 16). Finally, Section 17 requires the total FOB value of the fuel covered by the return (Item 17), and Section 18 demands a signed and dated declaration confirming the accuracy and completeness of the information provided (Item 18). The approved statement imposes several obligations on the parties involved. Firstly, the principal or their agent must accurately provide all required information, including personal and contact details, the name of the vessel or airline, and specific details about the fuel supplied. These details must be meticulously documented in the prescribed format, ensuring that all relevant items are completed. The statement must also include a signed and dated declaration attesting to the completeness and accuracy of the information. It is imperative that this declaration is made under the authority granted by the Customs Act 1901. Failure to comply with the requirements outlined in the approved statement can result in various consequences. Although the specific penalties for non-compliance are not detailed in the statement, breaches of customs regulations generally attract significant penalties under the Customs Act 1901. These penalties may include fines, imprisonment, or both, depending on the severity and intent behind the non-compliance. Additionally, repeated or serious breaches may lead to more severe consequences, such as the revocation of import/export licenses or other regulatory sanctions. The precise penalties are determined by the relevant authorities and are subject to the overall framework provided by the Customs Act 1901 and associated regulations.