EXPLANATORY STATEMENT
CEO Instrument of Approval No. 110 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, 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 forms are legislative instruments.
Background
Section 63A of the Act defines ‘re-mail item’, in relation to ship or aircraft, to mean “an item of cargo carried on the ship or aircraft, in respect of which a number of criteria apply including that the item either has no commercial value or is a publication in respect of which the value of the publication does not exceed $250 (or such other amount as is prescribed for the purposes of subparagraph 68(1)(f)(iii)).
A person who imports re-mail items may apply to become a re-mail reporter which changes their reporting obligations to Customs. The CEO approved a new form for the purposes of applying to become a re-mail reporter on 28 September 2005 (CEO Instrument of Approval No. 85 of 2005). That form refers to the requirement that the value of a publication must not exceed $250.
On 8 October 2005, the Customs Amendment Regulations 2005 (No. 6) prescribed another amount for the purposes of subparagraph 68(1)(f)(iii). That amount is $1,000 and as a consequence the application form has been amended to refer to $1,000.
CEO Instrument of Approval No. 110 of 2005 revokes CEO Instrument of Approval No. 85 of 2005 and approves the updated version of the “RE-MAIL REPORTERS APPLICATION FOR REGISTRATION (B304 October 2005)” form as an approved form for the purposes of applying for registration as a re-mail reporter.
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 to regulate the customs and border protection functions in Australia, providing a framework for the collection of customs duties and the control of goods entering and leaving the country. A significant update to this Act came in 2005 with the introduction of CEO Instrument of Approval No. 110, which was issued under the authority of the Chief Executive Officer of Customs. This instrument addresses the need to update the approved form for re-mail reporters, reflecting recent changes in the prescribed value limit for publications. The Customs Amendment Regulations 2005 (No. 6) had increased the value limit of publications that could be imported as re-mail items from $250 to $1,000, necessitating an amendment to the corresponding application form. The instrument aims to ensure that the application process remains aligned with the updated regulatory requirements, thereby maintaining the integrity and efficiency of the customs reporting system.
Scope and Application
The Customs Amendment Regulations 2005 (No. 6) altered the monetary threshold for publications qualifying as re-mail items under the Customs Act 1901, increasing it from $250 to $1,000. In response, the Chief Executive Officer of Customs issued the CEO Instrument of Approval No. 110 of 2005, which revokes the previous form approval (CEO Instrument of Approval No. 85 of 2005) and approves an updated version of the “RE-MAIL REPORTERS APPLICATION FOR REGISTRATION (B304 October 2005)” form. This approved form is now to be used for applications to become a re-mail reporter, aligning with the new threshold for the value of publications under the Act. The instrument applies to individuals and entities seeking to register as re-mail reporters and has a national jurisdictional reach within Australia. No consultation was required under the Legislative Instruments Act 2003 as the changes were considered minor and did not substantially alter existing arrangements. The instrument came into effect the day after its registration.
Key Provisions
The main operative sections of the CEO Instrument of Approval No. 110 of 2005 pertain to the approval of a specific form for the purpose of applying for registration as a re-mail reporter. This involves the revision of the previously approved form (B304 September 2005) to incorporate an updated monetary threshold for publications as stipulated in the Customs Amendment Regulations 2005 (No. 6). Section 4A(1) of the Customs Act 1901 specifies that the Chief Executive Officer of Customs (CEO) must approve the form by written instrument, and section 4A(2) mandates that such an approval instrument is a disallowable instrument under the Acts Interpretation Act 1901.
The obligations imposed by the Act on the parties or entities it governs include the requirement for individuals or entities seeking to become re-mail reporters to use the approved form when applying for registration. The form must accurately reflect the updated threshold for the value of publications, which has been changed from $250 to $1,000 following the enactment of the Customs Amendment Regulations 2005 (No. 6). This ensures that the application process adheres to the most current legislative standards and that Customs receives complete and accurate information from applicants.
The consequences for non-compliance with the provisions of the Act are significant. Although the Explanatory Statement does not specify particular offences or penalties within the text of the Instrument of Approval, breaches of the Customs Act 1901 or failure to comply with the requirements for re-mail reporters can result in civil or criminal penalties. For instance, under section 200 of the Customs Act 1901, individuals or entities may face fines up to $22,000 for minor breaches and up to $220,000 for serious breaches, or even imprisonment for serious offences. Additionally, section 234 of the Act allows for the seizure of goods and the imposition of financial penalties for non-compliance with customs regulations. These stringent measures underscore the importance of adhering to the approved form and the updated monetary threshold when applying for re-mail reporter status.