Overview

The Customs Act 1901, enacted by the Parliament of Australia, is the primary legislation governing the regulation of customs and excise in Australia. The Act was amended in 2005 through the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, which aimed to modernise international trade practices by updating the computer systems used to communicate information about exported goods, departing ships, and aircraft to Customs. Specifically, these amendments required electronic communication through the Integrated Cargo System (ICS). To address the need for updated forms to comply with these new electronic communication requirements, CEO Instrument No. 16 of 2005 was introduced. This instrument approved new forms for documentary export declarations and applications to take goods aboard ships or aircraft for export, replacing the previous forms approved in 2004. The new forms also incorporated the requirement to specify whether the goods being exported are prescribed under section 102A of the Act, which mandates reporting to Customs when certain goods, such as alcohol and tobacco products, leave a licensed warehouse for export. The instrument, which did not require consultation as it was deemed minor and non-substantive, came into effect on the day of its registration.

Scope and Application

The Customs Act 1901, as amended, governs various aspects of international trade, including the exportation of goods and the departure of ships and aircraft. The Act applies to individuals, entities, and industries involved in exporting goods and operating ships and aircraft, requiring them to communicate specific information to Customs. This information must now be conveyed through the Integrated Cargo System (ICS) as mandated by recent amendments. CEO Instrument No. 16 of 2005, which approves new forms for documentary export declarations and applications under the Act, is applicable to these entities and industries within the Commonwealth of Australia. The forms approved under this instrument are specifically designed to meet the updated requirements of the ICS, ensuring that the information communicated to Customs is comprehensive and accurate. This includes details on whether the goods being exported are prescribed under section 102A of the Act, such as certain alcohol and tobacco products. The instrument revokes the previous CEO Instrument of Approval No. 5 of 2004, thus updating the approved forms to align with the current ICS requirements.

Key Provisions

The Customs Act 1901, as amended by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, has been updated to align with the new computer systems used by Customs for communicating information about the exportation of goods and the departure of ships and aircraft. Specifically, these electronic communications must now be made through the Integrated Cargo System (ICS). The Chief Executive Officer of Customs has approved new forms under CEO Instrument No. 16 of 2005 to facilitate this change. These new forms are the "EXPORT DECLARATION Or Application Under Subsection 162A(6A)" form (No. B957 (FEB 2005)) and the "EXPORT DECLARATION SUPPLEMENTARY PAGE" form (No. B957a (FEB 2005)), which replace the previous forms approved under CEO Instrument No. 5 of 2004. These new forms serve to communicate documentary export declarations and applications to take goods aboard a ship or aircraft for export, where the goods were delivered as a result of an application described in subsection 162A(2A) of the Act. Additionally, the new forms require the person making the declaration or application to specify whether the relevant goods are prescribed under section 102A of the Act, which pertains to certain alcohol and tobacco products that must be reported to Customs when leaving a licensed warehouse for export. The obligations under the Customs Act 1901, as implemented through the new forms, require anyone exporting goods or departing with ships or aircraft to use the specified forms for making their declarations and applications electronically. These forms must accurately reflect the required information, including details on whether the exported goods are prescribed under section 102A. The ICS has been updated to incorporate these requirements, and users must ensure that they provide all necessary information to Customs as specified in the approved forms. Failure to comply with these requirements could result in delays or penalties associated with the exportation process or the departure of ships and aircraft. The Customs Act 1901 and the associated regulations impose strict obligations on entities and individuals exporting goods or departing with ships or aircraft. Non-compliance with these obligations, including the failure to use the approved forms or the provision of incorrect information, can lead to civil and criminal penalties. The specific consequences for breach are not detailed in the explanatory statement, but under Australian law, penalties for breaches of customs regulations can include fines and, in severe cases, imprisonment. The exact penalties would depend on the nature and severity of the breach, as well as any associated losses to the government from evasion or non-compliance. The Act also allows for the disallowance of instruments like CEO Instrument No. 16 of 2005, which could further impact entities that do not comply with the newly established requirements.