Overview

The Customs Act 1901 was enacted to provide a comprehensive framework for the administration of customs and excise duties, as well as to regulate the importation and exportation of goods in Australia. The Customs Legislation Amendment Act (No. 1) 2002 introduced changes to streamline and modernise the customs process, including the introduction of electronic applications for certain permissions under the Act. In this context, CEO Instrument of Approval No. 15 of 2004 was issued to approve a standardised application form for electronically requesting permission to move, alter, or interfere with export goods under customs control. This initiative aims to facilitate the customs process by providing a clear and efficient means for applicants to seek necessary permissions, thereby enhancing compliance and operational efficiency within the customs regime. The instrument was enacted by the Commonwealth of Australia, with the approval granted by Lionel Barrie Woodward, the Chief Executive Officer of Customs, under sections 4A and 119AA(3)(b) of the Customs Act 1901. The policy objective behind this approval is to provide a standardised format for electronic applications, ensuring that all necessary information is provided in a consistent manner and facilitating the processing of such applications by customs authorities. This approach aligns with the broader goal of improving the efficiency and effectiveness of the customs process, ultimately supporting the regulatory objectives of the Customs Act.

Scope and Application

The Legislative Instrument F2006B11703, approved by the Chief Executive Officer of Customs, provides a formal approval for the use of an application statement under section 119AA of the Customs Act 1901. This legislation applies to any person or entity that intends to move, alter, or interfere with export goods currently under customs control. It is pertinent for applicants to provide detailed information including their identity, relationship to the goods, the reason for the proposed action, and the location of the goods, among other specifics. The geographic reach of this legislation is national, as it applies across the Commonwealth of Australia, and is effective from the commencement date specified in the Customs Legislation Amendment Act (No. 1) 2002. The application statement itself is subject to approval by Customs, thereby extending or restricting its application through this subordinate instrument. There are no stated exclusions, exemptions, or thresholds in this particular legislative instrument, meaning it broadly applies to all relevant parties and situations as defined under the Customs Act 1901.

Key Provisions

The key provision of the legislation (Section 119AA) allows the Chief Executive Officer of Customs to approve an "APPLICATION FOR PERMISSION TO MOVE, ALTER OR INTERFERE WITH EXPORT GOODS UNDER CUSTOMS CONTROL" as an approved statement for electronically applying to Customs for permission to move, alter or interfere with goods under specific circumstances. This approval process is governed by the Customs Act 1901. The approved statement, which serves as a formal application, requires detailed information from the applicant including their name, relationship to the goods, registered identifier, the location of the goods, reason for the movement, alteration or interference, the Export Entry Advice Number (EDN) of the goods, the submanifest number, and the destination address. This information is crucial for Customs to assess the application and decide whether to grant permission. The obligations imposed by this legislation on the parties involved include the submission of a detailed application to Customs, providing all required information in the approved statement, and ensuring that any movement, alteration or interference with the export goods under Customs control is done in accordance with the conditions set out in the Act. The applicant must also ensure that they have the necessary permissions and authorisations to carry out any actions on the goods. The onus is on the applicant to provide accurate and complete information to facilitate a smooth and timely approval process. In terms of consequences for breach, the Customs Act 1901 provides for both civil and criminal penalties for non-compliance with its provisions. Civil penalties may include fines, and in severe cases, criminal penalties such as imprisonment. The maximum penalties for breaches can vary depending on the nature and severity of the offence, but they are designed to deter non-compliance and ensure adherence to the regulatory framework governing the movement, alteration, and interference with goods under Customs control. It is essential for applicants to thoroughly understand and comply with the requirements of the Act to avoid any potential legal repercussions.