Customs Act 1901 - CEO Instrument of Approval No. 13 of 2004

Overview

The Customs Act 1901 was enacted to regulate the importation and exportation of goods, including the movement of aircraft and ships, across Australia's borders. It serves to ensure compliance with customs regulations and facilitates the efficient movement of goods. The Act was introduced to address the need for a comprehensive legal framework governing customs procedures and to streamline the process of documenting and monitoring the movement of goods, thus contributing to economic regulation and border security. The instrument of approval No. 13 of 2004, issued by Lionel Barrie Woodward, the Chief Executive Officer of Customs, under section 4A and paragraph 118A(4)(b) of the Customs Act 1901, designates the AIRCRAFT/SHIP OUTWARD MANIFEST (No. B960) as an approved form for making a documentary outward manifest. This legislative instrument aims to formalise and standardise the documentation process for the outward movement of aircraft and ships, ensuring that all necessary customs information is accurately recorded and reported. The instrument took effect from the commencement of item 39 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002, indicating its role in updating and enhancing the existing customs framework.

Scope and Application

The Customs Act 1901, as endorsed by CEO Instrument of Approval No. 13 of 2004, pertains to the regulation of the documentation required for the outward movement of aircraft and ships from Australian territory. This legislation applies to all persons and entities responsible for the export of goods via aircraft or ship, ensuring that they comply with the specified documentary requirements. The act's geographic reach extends nationally, imposing obligations on those within Australia's jurisdiction to adhere to the stipulated procedures for the creation and submission of an outward manifest. This encompasses both individuals and corporate entities engaged in the exportation of goods, encompassing a broad spectrum of industries involved in shipping and aviation. The act's application is enforced by the approval of the AIRCRAFT/SHIP OUTWARD MANIFEST (No. B960), which serves as the prescribed form for documenting such movements in line with section 118A of the Customs Act 1901. The instrument's commencement aligns with the provisions of the Customs Legislation Amendment Act (No. 1) 2002, indicating its inception from a specified date.

Key Provisions

The key operative sections of this instrument (F2008B00082) include sections 4A and 118A of the Customs Act 1901, which together authorise the Chief Executive Officer of Customs to approve a form for use in making a documentary outward manifest. Specifically, section 4A allows the CEO to approve any form or procedure that facilitates compliance with the Customs Act, while section 118A mandates the preparation of a documentary outward manifest for aircraft and ships leaving Australia. The CEO's approval of the AIRCRAFT/SHIP OUTWARD MANIFEST (No. B960 (AUG 2004)) under these sections means that this form is recognised as compliant with the requirements set forth in the Customs Act. This legislation imposes several obligations on the parties or entities it governs. Primarily, it requires that any aircraft or ship preparing to leave Australian territory must complete an outward manifest using the approved form (No. B960 (AUG 2004)). This manifest must be submitted to the appropriate customs authorities and must include detailed information about the goods being exported, the vessel or aircraft, and the intended destination. The accuracy and completeness of the information provided are crucial, as the manifest serves as a key document in the customs clearance process and for monitoring compliance with customs regulations. Failure to comply with the requirements set out in this instrument may result in civil or criminal penalties. Under the Customs Act 1901, penalties for non-compliance can include fines and, in more serious cases, imprisonment. The exact penalties depend on the nature and severity of the breach, but they are designed to enforce adherence to customs regulations and ensure that the outward manifest accurately reflects the details of the shipment. The legislation does not specify maximum penalties within the instrument itself, but the broader Act provides for substantial financial penalties and potential criminal charges for serious breaches. The approved form, AIRCRAFT/SHIP OUTWARD MANIFEST (No. B960 (AUG 2004)), is part of a structured approach to customs compliance that ensures all necessary information is captured and submitted in a standardised format. This standardisation aids in the efficient processing of manifests by customs officials and reduces the risk of errors or omissions that could delay shipments or lead to further investigation. The approval of this form is an administrative step that reinforces the legal framework for outward manifests and supports the smooth operation of international trade.