Overview

The Customs Act 1901, enacted by the Australian Parliament, addresses various regulatory and administrative aspects of customs and border control, including the need for accurate and timely information regarding exports. Specifically, the Act requires certain exports to be reported to Customs through an export declaration, as stipulated in Section 114. For cases where exporters cannot ascertain specific information about goods until after the exportation, Section 114B allows for an application to the Chief Executive Officer (CEO) of Customs for confirming exporter status. The CEO Instrument of Approval No. 114 of 2005, issued under the authority of the Legislative Instruments Act 2003, updates the form for these applications to include additional information requirements, such as the Customs Client ID (CCID) or Australian Business Number (ABN), Branch ID (if applicable), and the AHECC range of the goods involved. This update also clarifies the types of information typically subject to such applications and outlines conditions for the confirmation of exporter status, including potential modifications and cancellations. The instrument was introduced to streamline the application process and ensure that all necessary information is provided to facilitate efficient customs operations.

Scope and Application

The Customs Act 1901 governs the regulation of goods exported from Australia, and the CEO Instrument of Approval No. 114 of 2005 provides specific provisions for the application process related to the confirmation of exporter status. This instrument applies to any person who proposes to make an export declaration under the Act and seeks to apply for confirming exporter status when particular information about the goods cannot be ascertained until after the exportation. The instrument is a legislative instrument under the Legislative Instruments Act 2003, and it serves to replace the previously approved form (Instrument of Approval No. 3 of 1991) with a new form that mandates the inclusion of additional information, such as the Customs Client ID (CCID) or Australian Business Number (ABN), Branch ID (if applicable), and the AHECC range of the goods in question. The instrument also details the types of information subject to such applications and outlines conditions for confirmation of exporter status, including when it may be cancelled. The instrument has a nationwide reach and applies to all persons within the Commonwealth of Australia who fall under its purview. There are no stated exclusions or exemptions in this particular instrument, and it does not extend or restrict application through subordinate instruments. The instrument came into effect on the day after its registration.

Key Provisions

The Customs Act 1901, as amended by CEO Instrument of Approval No. 114 of 2005, provides for the approval of a form to be used in applications for confirming exporter status under Section 114B of the Act. This instrument replaces an earlier form approved in 1991 (Instrument of Approval No. 3 of 1991) with a new form that incorporates additional information requirements. Specifically, the new form requires the applicant to provide their Customs Client ID (CCID) or Australian Business Number (ABN), their Branch ID (if applicable), and the AHECC range of the goods subject of the application (subsection 4A(1) and (2)). The form also details the types of information that are generally subject to such applications, such as Customs export value, net quantity, gross weight, and first port of discharge, and includes information about conditions, modifications of those conditions, and when confirming exporter status may be cancelled. The obligations imposed by the Act on parties or entities it governs include the requirement for individuals or businesses that intend to export goods from Australia to report these intentions to Customs via an export declaration, as mandated by Section 114. Additionally, those who cannot provide certain information about the goods in their export declaration because such information cannot be obtained until after the exportation must apply to the CEO for confirming exporter status. This application must be made using the approved form, which now includes the additional information requirements mentioned above. The Act also stipulates 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. Failure to comply with the provisions of the Act or the approved form requirements can result in various consequences. Although specific offences and penalties are not detailed in the explanatory statement, it is understood that breaches of the Customs Act 1901 can lead to both civil and criminal penalties. These penalties can include fines and, in some cases, imprisonment, depending on the severity and intent behind the breach. It is essential for parties subject to the Act to ensure they adhere to the legislative requirements and complete any necessary applications accurately and in the approved form to avoid potential legal repercussions.