Customs Act 1901 - CEO Instrument of Approval No. 11 of 2004

Overview

The Customs Act 1901, as amended, provides a legislative framework for the regulation of customs and excise in Australia. One particular instrument approved under this Act is the "Receipt of Goods for Consolidation at a Prescribed Place" approved statement, endorsed by the Chief Executive Officer of Customs in 2004. This instrument facilitates the electronic communication of specific details concerning the receipt of prescribed goods at designated locations for consolidation prior to export. The purpose of this legislative instrument is to streamline and formalise the process of reporting the receipt of goods intended for consolidation, thereby ensuring compliance with subsection 117AA(2) of the Act. The enactment of this legislative instrument reflects a policy objective to modernise customs processes and improve the efficiency of international trade operations by providing clear and structured communication requirements for the handling of goods destined for export. The "Receipt of Goods for Consolidation at a Prescribed Place" statement, as approved by the Chief Executive Officer of Customs, specifies the essential information that must be communicated electronically to Customs. This includes the sender reference, version identifier, reporting party identifier, depot establishment identifier, and the customs authority number. By setting out these precise details, the instrument aims to enhance the accuracy and reliability of the data exchanged between parties and Customs, supporting the broader goal of facilitating smooth and efficient international trade activities. This approach underscores the commitment to maintaining robust customs regulations while adapting to contemporary trade practices.

Scope and Application

The Legislative Instrument F2006B11700, approved under the Customs Act 1901, applies to the receipt of goods for consolidation at a prescribed place for export purposes. This Act is of Commonwealth jurisdiction and affects any entity or person involved in the consolidation of goods at a specified location for export, such as businesses and individuals within the logistics and export industries. The approved statement pertains specifically to the electronic communication of prescribed goods received at a depot to the Australian Customs Service. The geographic reach of this Act is national, as it operates under the authority of the Commonwealth of Australia. The instrument does not explicitly mention exclusions, exemptions, or thresholds within the provided text, but it is likely that specific conditions and requirements would be detailed in subordinate instruments or associated regulations. The scope of the Act is extended through the use of subordinate instruments which provide further detail on the communication requirements and the exact nature of the goods and processes involved.

Key Provisions

The main operative sections of this legislation are subsection 117AA(2) of the Customs Act 1901, which is referenced in the CEO Instrument of Approval No. 11 of 2004. This subsection allows for the electronic communication of particulars concerning goods that are received at a specified location for the purpose of consolidation prior to export. The approved statement, "Receipt of Goods for Consolidation at a Prescribed Place," details the specific information that must be communicated to Customs. The information required includes the sender reference, sender reference version, reporting party identifier, depot establishment identifier, and the Customs Authority Number (CAN). The CAN can either be the export entry advice number or the submanifest number, both of which are defined under the Act. Under this Act, the obligations and requirements imposed on the parties or entities it governs include the need to provide accurate and detailed information when communicating electronically to Customs. Specifically, the reporting party must include the sender reference to identify the notice, the sender reference version to distinguish between versions, the reporting party identifier such as the ABN or CCID, the depot establishment identifier, and the appropriate CAN. These requirements ensure that the communication is clear, traceable, and aligns with the regulatory framework established by the Customs Act 1901. The legislation does not explicitly state any specific offences, penalties, or civil/criminal consequences for breach. However, it is understood that failure to comply with the requirements outlined in the Act may result in administrative consequences. These could include delays in the processing of export goods, fines, or other administrative penalties. Given that the Act is part of the Customs regime, breaches could also potentially lead to more severe consequences under other sections of the Customs Act 1901, such as fines or imprisonment for more serious violations. The exact nature and severity of the penalties would depend on the specific circumstances and the degree of non-compliance.