Overview

The Customs Act 1901 was amended in 2001 to modernise the international trade processes, including the electronic reporting of goods and the departure of ships and aircraft, facilitated through the Integrated Cargo System (ICS). The CEO Instrument of Approval No. 17 of 2005, enacted under the Customs Act 1901, addresses a gap identified in the communication of export declarations and applications for taking goods aboard ships or aircraft for export. This instrument, issued by the Chief Executive Officer of Customs, updates the approved statements to reflect the requirement for persons making such declarations and applications to specify if the goods are prescribed under section 102A of the Act, such as certain alcohol and tobacco products. The policy objective is to ensure compliance with updated electronic communication systems and to streamline the reporting process for exports, enhancing efficiency and accuracy in trade documentation.

Scope and Application

CEO Instrument No. 17 of 2005 applies to any person or entity involved in the export of goods or the departure of ships and aircraft, as they must comply with the Customs Act 1901. The instrument pertains specifically to the electronic export declarations and applications to take goods aboard a ship or aircraft for export, as outlined in subsection 162A(6A) of the Act. These declarations and applications must now specify whether the relevant goods are prescribed under section 102A of the Act, which pertains to certain alcohol and tobacco products. The geographic reach of the Act is national, as it applies across Australia under the Commonwealth jurisdiction. The instrument does not specify any exclusions or exemptions, but it does note that it revokes the previous CEO Instrument of Approval No. 6 of 2004, reflecting the updates required by the Integrated Cargo System (ICS) and the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. This instrument is a legislative instrument under the Legislative Instruments Act 2003 and has been approved by the Chief Executive Officer of Customs.

Key Provisions

The primary sections of the CEO Instrument No. 17 of 2005 pertain to the approval of a new statement format for electronic export declarations and computer applications related to the export of goods, specifically as outlined in subsection 162A(6A) of the Customs Act 1901 (subsection 4A(1A)). This instrument specifies the format for an "EXPORT DECLARATION or APPLICATION UNDER SECTION 162A(6A) OF THE CUSTOMS ACT" which must be used to communicate with Customs. The instrument also revokes the previous CEO Instrument of Approval No. 6 of 2004, which had previously approved a different declaration and application format (subsection 4A(2)). This change reflects the need for updated information requirements in the Integrated Cargo System (ICS), particularly regarding the specification of prescribed goods under section 102A of the Act. The obligations imposed by this Act on parties such as exporters, shipping companies, and other entities involve ensuring that all electronic export declarations and computer applications comply with the new approved statement format. This includes providing precise information about the goods being exported, particularly whether those goods are prescribed under section 102A of the Act. Such information must be accurately reported to Customs, especially when these goods are moving from a licensed warehouse for export purposes. The new statement format aims to streamline the communication process with Customs, ensuring that all necessary details are provided to facilitate the exportation of goods. Breaches of the requirements outlined in this Act can lead to various consequences. While the explanatory statement does not detail specific offences or penalties, under the Customs Act 1901, non-compliance with the provisions for export declarations and applications can result in civil or criminal penalties. For instance, providing false or misleading information in an export declaration can lead to fines or imprisonment. Additionally, failure to report prescribed goods correctly can result in penalties under section 102A of the Act. The severity of penalties can vary based on the nature and extent of the breach, but they are designed to enforce compliance and maintain the integrity of the exportation process.