EXPLANATORY STATEMENT

CEO Instrument of Approval No. 17 of 2005

Customs Act 1901

Subsection 4A(1A) of the Customs Act 1901 (the Act) defines an approved statement as a statement 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 statement is approved, is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.  Under paragraph 6(d) of the Legislative Instrument Act 2003, approved forms are legislative instruments.

Background

In September 2004, the amendments to the Act contained in the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 relating to the exportation of goods and the departure of ships and aircraft commenced.  Those amendments reflected a change in the computer systems that are be used to communicate information about those goods, ships and aircraft to Customs.  Those electronic communications now need to be made through the Integrated Cargo System (ICS).

At the time the CEO approved a number of approved forms and statements that set out the information that people have to supply to Customs when reporting goods for export and departing ships and aircraft.

CEO Instrument No. 6 of 2004 approved a statement for the purposes of communicating to Customs:

a)        an electronic export declaration; or

b)        a computer application under subsection 162A(6A) of the Act to take goods aboard a ship or aircraft for export where those goods were delivered as a result of an application described in subsection 162A(2A).

The ICS has been updated to require the person making such declarations and applications to specify whether the relevant goods are prescribed for the purposes of section 102A of the Act.  Certain alcohol and tobacco products have been prescribed for the purposes of section 102A (see Schedule 1AAA of the Customs Regulations 1926) and under that section those goods have to be reported to Customs when they are going to leave a licensed warehouse for export.

This requirement has been added to the approved statement for the purposes of making an export declaration or application to take goods aboard a ship or aircraft for export (see item 5).

Instrument

CEO Instrument No. 17 of 2005 approves the new “EXPORT DECLARATION or APPLICATION UNDER SECTION 162A(6A) OF THE CUSTOMS ACT” as an approved statement for the purposes of communicating to Customs:

a)        an electronic export declaration; or

b)        a computer application under subsection 162A(6A) of the Act to take goods aboard a ship or aircraft for export where those goods were delivered as a result of an application described in subsection 162A(2A).

CEO Instrument No. 17 of 2005 also revokes CEO Instrument of Approval No. 6 of 2004, which approved the former declaration and application.

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 the day on which it was registered.