EXPLANATORY STATEMENT
CEO Instrument of Approval No. 13 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.
Background
Paragraphs 68(1)(d) to (i) of the Act list certain classes of goods which, if imported into Australia, are not required to be entered. Goods that are the accompanied personal or household effects of a passenger of a ship or an aircraft are such a class of goods (paragraph 68(1)(d) refers). Despite being exempt from formal import entry requirements, subsection 71(1) of the Act provides that the owner of such goods “must, in any circumstances specified in the regulations, provide such information, at such time, and in such manner and form as the regulations specify...”.
Regulation 41 of the Customs Regulations 1926 provides that if a Collector requires information under section 71 of the Act, then it must be provided in an approved form or an approved statement. Under regulation 41, the CEO has approved Incoming Passenger Cards, in a number of languages, which are used by arriving passengers to provide information about the passengers accompanied personal or household effects.
From 1 February 2005, new rules took effect providing for an increase in the value of duty free goods that travellers can bring into Australia.
Travellers can now bring the following goods duty and or tax free in their accompanied baggage (group 3 has not been amended):
GROUP 1 - General goods
AUD$900 worth of goods (AUD$450 for people under 18) including gifts, souvenirs, cameras, electronic equipment, leather goods, perfume concentrates, jewellery, watches and sporting equipment. Previously, the concession limit was $400 for adults and $200 for minors.
GROUP 2 – Alcohol
2.25 litres of alcoholic beverages for each passenger aged 18 and over. Previously, the concession limit was 1.125 litres.
GROUP 3 – Tobacco
250 cigarettes, or 250 grams of cigars or tobacco products for each passenger aged 18 and over.
Instrument
Questions 2 and 3 on the former Incoming Passenger Card (No. 15 SPA (Design date 07/03)) have been amended to reflect these new duty free concessions.
CEO Instrument No. 13 of 2005 approves the “Incoming passenger card” form (No. 15 SPA (Design date 03/05)).
CEO Instrument No. 13 of 2005 also revokes CEO Instrument of Approval No. 20 of 2003, which approved the former “Incoming passenger card” form (No. 15 SPA (Design date 07/03)).
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 22 February 2005, when the new Incoming passenger card will be available for use.
Overview
The Customs Act 1901, enacted by the Parliament of Australia, provides a framework for the regulation of customs and excise in Australia. One of the gaps this Act addresses is the need for streamlined and efficient procedures for the entry of goods into Australia, particularly for personal and household effects accompanying travellers. The Act was updated with the introduction of CEO Instrument of Approval No. 13 of 2005, which aimed to revise the Incoming Passenger Card to reflect new duty-free concessions for travellers entering Australia. This update was necessitated by a change in regulations concerning the value of duty-free goods permitted for travellers, which increased significantly on 1 February 2005. The policy objective of this update was to ensure that travellers could easily comply with the new regulations by providing the required information in an approved form. The instrument was approved by the Chief Executive Officer of Customs and came into effect on 22 February 2005, replacing the previous Incoming Passenger Card approved in 2003.
Scope and Application
The Customs Act 1901 applies to individuals and entities involved in importing goods into Australia, including travellers who bring personal or household effects with them. The Act's jurisdiction extends nationally, applying to all states and territories within Australia. The Act delineates specific classes of goods that are exempt from formal entry requirements, such as accompanied personal or household effects of passengers, although these passengers must still provide specified information under certain circumstances as defined by regulations. Regulation 41 of the Customs Regulations 1926 specifies that information regarding these exempt goods must be provided in an approved form, such as the Incoming Passenger Card, which the Chief Executive Officer of Customs has approved. CEO Instrument No. 13 of 2005 updates the form to reflect new duty-free allowances, thereby directly impacting travellers who are required to complete this form upon arrival. The instrument also revokes the previous form approved under CEO Instrument of Approval No. 20 of 2003, ensuring that only the updated form is used from the effective date of the new instrument, which is 22 February 2005.
Key Provisions
The primary provisions of the CEO Instrument of Approval No. 13 of 2005, which approves a new form for incoming passenger cards, can be found in subsections 4A(1) and 4A(2) of the Customs Act 1901 (the Act). Subsection 4A(1) defines an approved form as one that is approved by written instrument by the Chief Executive Officer of Customs (the CEO), while subsection 4A(2) states that such an instrument is a disallowable instrument under section 46A of the Acts Interpretation Act 1901. This instrument approves a new "Incoming passenger card" form (No. 15 SPA (Design date 03/05)), and it revokes the previous approval of the "Incoming passenger card" form (No. 15 SPA (Design date 07/03)) given by CEO Instrument of Approval No. 20 of 2003. Additionally, the new form reflects updated duty free concessions for travellers entering Australia.
The Act imposes obligations on the parties it governs, particularly on travellers entering Australia. For instance, under section 71 of the Act, the owner of accompanied personal or household effects must provide certain information specified in the regulations, at a time, and in a manner and form as the regulations dictate. Regulation 41 of the Customs Regulations 1926 specifies that this information must be provided in an approved form or statement. The CEO has approved Incoming Passenger Cards in various languages for this purpose, and travellers are required to complete these cards to provide details about their accompanied personal or household effects.
Failure to comply with the requirements set out in the Customs Act 1901 and the Customs Regulations 1926 can result in civil or criminal consequences. While specific penalties are not detailed in the explanatory statement, the Act generally provides for various penalties for non-compliance, which can include fines and potential imprisonment depending on the severity and nature of the offence. The approval of the new form and the revocation of the old one is designed to ensure that travellers comply with these requirements using the most up-to-date and accurate documentation.
The CEO Instrument of Approval No. 13 of 2005 comes into effect on 22 February 2005, when the new Incoming Passenger Card will be available for use. This commencement date ensures that travellers have access to the updated form that reflects the latest duty free concessions and other regulatory requirements. The instrument also revokes the previous approval of the older form, ensuring that only the new form is used for compliance purposes. This change is designed to streamline the process for incoming passengers and customs officials alike, facilitating smoother entry procedures at Australian borders.