COMMONWEALTH OF AUSTRALIA
CEO INSTRUMENT OF APPROVAL No. 14 of 2004
CUSTOMS ACT 1901
I, LIONEL BARRIE WOODWARD, Chief Executive Officer of Customs, under section 4A and subsections 118A(5) and 119(2) of the Customs Act 1901 (the Act), approve the attached “EXPORT OUTWARD MANIFEST” as an approved statement for the purposes of communicating to Customs an electronic outward manifest in accordance with section 118A or 119 of the Act.
This instrument commences on the commencement of item 39 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.
Dated: 9 September 2004
LIONEL BARRIE WOODWARD
Chief Executive Officer of Customs
EXPORT OUTWARD MANIFEST
Approved statement – Customs Act 1901 subsection 119(2) and 118A(5)
Item No. | Short title | Information required |
1 | Sender Reference | The identifier assigned by the person communicating the outward manifest to identify (and distinguish from others) the outward manifest and all subsequent amendments to the outward manifest. |
2 | Sender Reference Version | The numeric identifier assigned by the person communicating the manifest to identify the version of a manifest or a sequence of related manifests. |
3 | Reporting Party Identifier | The Australian Business Number (ABN), or code allocated by Customs (the Customs Client Identifier or CCID), that identifies the person communicating the manifest. |
4 | Mode of Transport | The code indicating the mode of transport of the goods reported on the outward manifest. |
5 | Nil Cargo Report Indicator | The code indicating whether any cargo is reported on the outward manifest. - No cargo reported for this manifest ‘Y’
- Cargo reported for this manifest ‘N’
|
6 | Flight Number | If the goods are being consigned by aircraft - the reference assigned by the operator to identify the journey of the aircraft on which the goods will be exported. |
7 | Airline Code | If the goods are being consigned by aircraft - the IATA code identifying which airline is providing the flight upon which the goods are to be exported. |
8 | Vessel Identifier | If the goods are being consigned by ship - the identifier of the ship carrying the goods: - the “Lloyds” identification number of the vessel; or
- If the vessel does not have a Lloyds identification number, then the identification code allocated to the operator of the ship by Customs.
|
9 | Voyage Number | If the goods are being consigned by ship - the voyage number of the ship carrying the goods. |
10 | Port of Departure | The UN/LOCODE, as published by the United Nations Economic Commission for Europe (UN/ECE), for the port or airport from which the goods, will depart, or departed for export. |
11 | Country of Destination | The ISO 3166-1 alpha-2 code, as published in ISO 3166-1:1997 Codes for the representation of names of countries and their subdivisions – Part 1: Country codes, by the International Organization for Standardization, as in force when this instrument commences for the first overseas country at which the flight or voyage terminates. |
12 | Date of Departure | The intended date of departure or the date of departure of the ship or aircraft carrying the goods reported on the outward manifest. |
13 | Total Number of Packages | If there are no goods being reported in the manifest or all the packages of the goods are packed into an ISO container- ‘0’.. If the goods are packed in packages (which are packed in such a way that they can not be divided without first undoing the packaging) other than containers- the number of outside packages. If the goods are not packed into packages - the number of unpackaged goods. If extra packages of goods listed on the manifest do not fit into an ISO container then they must be listed in this field separately. |
14 | Total Number of Containers | If the goods are being consigned by aircraft or there are no goods being reported in the manifest - ‘0’. If the goods are packed into ISO containers - the number of ISO containers containing the goods, excluding empty ISO containers. |
15 | Number of Empty Containers | If the goods are being consigned by ship - the number of empty ISO containers being exported. If the goods are being consigned by aircraft - ‘0’. |
16 | Line Number | The number that identifies each separate line of goods on the manifest. |
17 | Customs Authority Number (CAN) | For each line of goods that are not: - goods that are described in paragraph 113(2)(a) or (b) of the Customs Act 1901 (the Act);
- goods consigned by post and diplomatic bags of mail;
- goods covered by section 130A of the Act;
- goods that have a permission under subsection 162A(6) of the Act; and
- military goods that are the property of Australian Government, for use overseas by the Australian Defence Forces;
one of the following numbers: - the export entry advice number (see subsection 114C(2) of the Act) which identifies the export declaration on which the goods have been entered for export;
- the ACEAN (as defined in section 4 of the Act) for the goods;
- the submanifest number (see subsection 117A(3) of the Act) for the goods; or
- if a cargo report relating to the goods states that the goods destination is a place outside Australia - the number or code allocated by Customs to the goods.
|
| Contingency Customs Authority Number (C-CAN) | EXCC - goods normally subject to entry that have been delivered for export or have been exported in accordance with an authority to deal given when the CEO has given notice that the ICS is temporarily inoperative and the goods have been entered by document under paragraph 126E(2)(b) of the Act. |
18 | Export Declaration Exemption Code | For each line, if the goods are described below - the exemption code specified below: - EXPE for goods described in paragraph 113(2)(a) of the Act .
- EXLV for goods described in paragraph 113(2)(b) of the Act.
- EXML for goods consigned by post or diplomatic bags of mail.
- EXSP for goods covered by s130A of the Act.
- EXTI for goods that have a permission under subsection 162A(6) of the Act.
- EXDD military goods that are the property of Australian Government, for use overseas by the Australian Defence Forces.
|
19 | Number of Packages | For each line of goods: - if the goods have been consolidated into an ISO container and are being consigned by ship – ‘0’; if the goods are packed in packages other than containers the number of outside packages;.. - otherwise – the number of goods not packed into packages. |
20 | Number of Containers | If the goods are being consigned by aircraft - ‘0’. For each line of goods that are being consigned by ship in ISO containers - the number of ISO containers. |
21 | Air Waybill | For each line, if the goods are being consigned by aircraft - the Air Waybill number. |
Overview
The Customs Act 1901 was enacted to regulate the importation and exportation of goods in Australia, and to facilitate the collection of duties and taxes on imported goods. This Act was introduced to address the need for streamlined and efficient customs processes to manage the flow of goods across Australia's borders. The Act is overseen by the Parliament of Australia, with the policy objective of ensuring the accuracy and completeness of customs declarations, as well as the enforcement of border protection measures. The CEO Instrument of Approval No. 14 of 2004, which approves the "EXPORT OUTWARD MANIFEST" as an approved statement under subsections 119(2) and 118A(5) of the Customs Act 1901, aims to facilitate the electronic communication of outward manifests to Customs, thereby enhancing the efficiency of the export process. This legislative instrument helps ensure that all necessary information is accurately reported, enabling Customs to effectively manage and monitor the export of goods from Australia.
Scope and Application
This legislative instrument pertains to the Customs Act 1901 and specifically approves the "EXPORT OUTWARD MANIFEST" as an approved statement for communicating an electronic outward manifest to Customs. The approval is given under sections 4A, 118A(5), and 119(2) of the Act, and it applies to all persons or entities exporting goods from Australia who need to comply with the outward manifest requirements. The scope of the legislation is national, as it is a Commonwealth Act. The manifest must be submitted by entities such as businesses and individuals involved in the export of goods. It applies to all modes of transport, including air and sea, and mandates the inclusion of specific information such as the sender reference, mode of transport, and total number of packages. The legislation is effective as of the commencement of item 39 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002, and any exclusions, exemptions, or thresholds are not explicitly stated in this particular instrument but may be found in the parent act or other subordinate instruments.
Key Provisions
The key operative sections of this legislative instrument (F2006B11702) pertain to the approval of the "EXPORT OUTWARD MANIFEST" as an approved statement for communicating an electronic outward manifest under the Customs Act 1901 (section 118A and 119). The approved statement specifies the information required to be included in the manifest, such as the sender reference, reporting party identifier, mode of transport, and details about the goods being exported. These sections serve to formalise the format and content of the outward manifest, ensuring it meets the legislative requirements for communicating export information to Customs.
The obligations and requirements imposed by this Act on the parties or entities it governs include providing an accurate and complete outward manifest with all specified information. The manifest must be communicated electronically to Customs in accordance with the approved statement. The sender of the manifest must ensure that all details provided are correct and reflect the true nature of the export transaction. This includes accurately reporting the mode of transport, the type and number of packages or containers, and the destination of the goods. The manifest must also include appropriate identifiers, such as the sender reference, reporting party identifier, and any applicable Customs Authority Numbers (CAN) or Contingency Customs Authority Numbers (C-CAN).
There are no explicit offences, penalties, or civil/criminal consequences mentioned in the legislative instrument itself. However, under the Customs Act 1901, failure to comply with the requirements for providing an outward manifest or providing incorrect information can lead to significant penalties. These may include fines and, in severe cases, criminal charges. The precise penalties would depend on the nature and severity of the breach, as well as any subsequent actions taken by Customs. Accurate and timely compliance with the manifest requirements is crucial to avoid any potential legal repercussions.