EXPLANATORY STATEMENT
CEO Instrument of Approval No. 111 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 forms are legislative instruments.
Background
On 7 October 2005, the CEO approved a form (known as an Import Declaration (N10)) for the purposes of making by document:
a) an entry for home consumption in respect of imported goods.
b) a return for special clearance goods under subsection 70(7) of the Act;
c) a documentary application under subsection 162A(2A) of the Act to take delivery of goods temporarily imported without duty.
The continued approval of the Import Declaration (N10) for the purposes of applying under subsection 162A(2A) of the Act to take delivery of goods temporarily imported without duty is no longer necessary.
Such applications will continue to be made on the “Application For Permission To Take Delivery Of Goods Upon Giving A Security Or An Undertaking For The Payment Of Duty, GST And LCT (Form 46AA (Sep/05))” form as approved by CEO Instrument of Approval No. 95 of 2005.
CEO Instrument of Approval No. 111 of 2005 repeals the instrument made on 7 October 2005 and re-approves the “Import Declaration (N 10) (B650 Aug/05)” as an approved form for the purposes of communicating, by document:
a) an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption; and
b) a return for special clearance goods under subsection 70(7) of the Act.
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.