Overview

The Customs Act 1901, enacted by the Commonwealth Parliament, aims to regulate the import and export of goods into and out of Australia, ensuring compliance with customs laws and facilitating trade. The Act establishes various provisions concerning the entry of goods and the information required from importers and travellers. One significant gap addressed by the Act is the need for a standardised format for the information provided by travellers regarding their personal or household effects, which are exempt from formal entry requirements. To address this, the Customs Regulations 1926 mandate that such information must be provided in an approved form. The CEO Instrument No. 11 of 2005 was introduced to update and approve a new form for this purpose, namely the "Incoming passenger card" (No. 15 MLY (Design date 03/05)), reflecting changes in duty-free concessions for travellers. This instrument revokes the previous form approved by CEO Instrument of Approval No. 18 of 2003, ensuring that the latest regulations are followed. The policy objective of this update is to streamline the process of collecting accurate and standardised information from travellers, facilitating efficient customs processing and compliance with current duty-free allowances.

Scope and Application

The Customs Act 1901 applies to a wide range of persons and entities, including travellers entering Australia, importers, and customs officials. It governs the importation of goods and the provision of necessary information by travellers regarding their accompanied personal or household effects. The Act's jurisdiction extends nationally, as it is a Commonwealth Act. The Act specifies that certain classes of goods, such as accompanied personal or household effects of passengers, are exempt from formal import entry requirements but still require the provision of information under certain conditions. The Act's provisions are further detailed and implemented through the Customs Regulations 1926, which provide the mechanisms for information collection, including the use of approved forms such as the Incoming Passenger Cards. The CEO Instrument of Approval No. 11 of 2005 updates these forms to reflect new duty-free concessions for travellers. Notably, this legislation does not require consultation under the Legislative Instruments Act 2003 as it pertains to minor or machinery changes. The new Incoming Passenger Card became effective from 22 February 2005, superseding the previous form approved under CEO Instrument of Approval No. 18 of 2003.

Key Provisions

The key sections of the CEO Instrument of Approval No. 11 of 2005 revolve around the approval of an updated form for incoming passengers to declare their personal and household goods, and the increased duty-free allowances for travellers (subsections 4A(1) and 4A(2) of the Customs Act 1901). This instrument specifically approves the "Incoming Passenger Card" form (No. 15 MLY (Design date 03/05)) and revokes the previous approval for the "Incoming Passenger Card" form (No. 15 MAL (Design date 07/03)). The new card reflects updated duty-free concessions, which were effective from 1 February 2005. The Customs Act 1901 imposes certain obligations on passengers bringing goods into Australia. According to subsection 71(1) of the Act, passengers must provide specific information about their accompanied personal or household effects if required by the Collector. Regulation 41 of the Customs Regulations 1926 further mandates that this information must be provided in an approved form or statement. The CEO has approved Incoming Passenger Cards as a suitable means for passengers to provide this required information. The Act also delineates the duty-free allowances for travellers bringing goods into Australia. Group 1 now allows for AUD$900 worth of general goods per traveller (AUD$450 for those under 18), which includes gifts, souvenirs, and various personal items. Group 2 allows for 2.25 litres of alcoholic beverages per adult passenger, and Group 3 permits 250 cigarettes or 250 grams of cigars or other tobacco products per adult. These allowances are higher than the previous limits and apply to passengers arriving from 1 February 2005. For any breach of the requirements set out in the Customs Act 1901 and the Customs Regulations 1926, the Act provides for various penalties and consequences. While the explanatory statement does not specify exact penalties, non-compliance with the duty-free concessions or failure to provide required information could result in fines, confiscation of goods, or other civil or criminal consequences as prescribed by the Customs Act and relevant regulations. These penalties may vary depending on the nature and severity of the breach.