Overview

The Customs Act 1901, enacted by the Australian Parliament, governs the administration and regulation of customs and excise in Australia. This legislation introduced the need for a streamlined process for the approval of forms used for customs-related purposes, including the entry of goods into Australia. To address this need, the Act provides for the approval of forms by the Chief Executive Officer of Customs, who is responsible for ensuring these forms meet the necessary requirements for customs processing. The policy objective behind this approval process is to maintain the efficiency and accuracy of customs procedures while ensuring compliance with legislative requirements. CEO Instrument No. 14 of 2005 further refines these processes by approving an updated version of the Incoming Passenger Card to reflect recent changes in duty-free concessions for travellers, ensuring that the form remains relevant and useful for its intended purpose. This instrument took effect on 22 February 2005, facilitating smoother customs processes for incoming passengers.

Scope and Application

The Customs Act 1901, as amended by CEO Instrument of Approval No. 14 of 2005, applies to travellers entering Australia who are required to provide information regarding their accompanied personal or household effects. This includes individuals who are bringing in goods above the specified duty-free allowances. The geographic reach of this Act is national, with its application extending to all travellers arriving in Australia, regardless of the state or territory. The Act mandates that information about accompanied goods must be provided in an approved form or statement, which, in this case, is the "Incoming Passenger Card". This Act also facilitates the collection of information necessary for customs compliance, ensuring that the traveller's goods are within the prescribed duty-free limits. The CEO Instrument of Approval No. 14 of 2005 revoked the previous form and approved a new version of the Incoming Passenger Card to reflect updated duty-free allowances for goods brought into Australia. The new allowances include increased limits for general goods and alcoholic beverages but maintain the same restrictions on tobacco products. The instrument came into effect on 22 February 2005, and no consultation was required as it did not substantially alter existing arrangements.

Key Provisions

The key provisions of CEO Instrument No. 14 of 2005 pertain to the approval of the "Incoming passenger card" form (No. 15CHT, dated March 2005) and the amendment of certain rules concerning duty-free concessions for travellers entering Australia. Under the Customs Act 1901 (section 4A(1)), an approved form is one that is approved by the Chief Executive Officer of Customs in writing. Section 4A(2) of the Act specifies that the instrument of approval is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901. Additionally, subsection 71(1) of the Customs Act 1901 requires the owner of accompanied personal or household effects to provide specified information in the manner and form as set out in the regulations. Regulation 41 of the Customs Regulations 1926 mandates that this information must be provided in an approved form or statement. The instrument imposes several obligations on travellers entering Australia. Firstly, travellers must complete the approved "Incoming passenger card" form (No. 15CHT) when required by a Collector. This form must be used to declare information about the traveller’s accompanied personal or household effects. Secondly, the form must be completed in accordance with the new duty-free concessions outlined in the Customs Regulations. Travellers are now permitted to bring higher values of duty-free goods, including AUD$900 worth of general goods (AUD$450 for those under 18), 2.25 litres of alcohol, and 250 cigarettes or 250 grams of tobacco for those aged 18 and over. These new rules reflect changes effective from 1 February 2005. Failure to comply with the requirements of this instrument may lead to various consequences. Although specific penalties are not detailed in the explanatory statement, breaches of the Customs Act 1901 can result in both civil and criminal penalties. Civil penalties may include fines, while criminal penalties can include imprisonment and/or fines. The exact penalties would be determined by the specific circumstances of the breach and any relevant provisions of the Customs Act 1901 or other applicable legislation. It is important to note that the instrument itself does not specify these penalties but refers to the broader legislative framework within which it operates.