Customs Act 1901 - CEO Instrument of Approval No. 17 of 2010

Administered by Department of Home Affairs

Legislation au F2010L02911 Not in force Legislative Instrument

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EXPLANATORY STATEMENT

CEO Instrument of Approval No. 17 of 2010

Customs Act 1901

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

Background

Section 68 of the Act provides that goods that are imported into Australia and goods that are intended to be imported into Australia must be entered for home consumption or warehousing. An entry for home consumption is made using an import declaration under section 71A of the Act. Section 71K of the Act provides, in part, that an import declaration that is communicated to Customs by document must be in an approved form, must include such information as the approved form requires and must be signed in the manner indicated in the approved form. Section 71L of the Act provides, in part, that an import declaration that is communicated to Customs electronically must communicate such information as is set out in an approved statement. Under sections 71K and 71L, the CEO has previously approved the Nature 10 form and statement for making a documentary and electronic import declaration in respect of imported goods. In particular, the CEO has approved an approved form for making a documentary import declaration for goods imported through the Post. This entry requires less information than an entry in relation to goods imported by sea or air.

Section 126DA of the Act provides, in part, that the CEO must determine, and cause to be published in the Gazette the information technology requirements that have to be met by persons who wish to communicate electronically with Customs. The CEO has previously determined information technology requirements under subsection 126DA(1) so that all electronic communications (except movement applications made under section 119AA of the Customs Act) relating to the exportation of goods, the departure of ships and aircraft from Australia, imported goods and the arrival of ships and aircraft in Australia had to be made using the Integrated Cargo System (the ICS). Movement applications made under section 119AA may be communicated to Customs and Border Protection using e-mail.

Previous information technology requirements provided that an import declaration in respect of goods imported through the Post could only be communicated electronically to Customs and Border Protection using the ICS. The types of goods that are imported through the Post are generally lower in value than goods imported by other means and are usually infrequent personal/non-business related importations. Personal/non-business importers are generally not registered to use the ICS and do not hold a digital certificate. Therefore, the only way that such importers could communicate with Customs and Border Protection in relation to goods imported through the Post was in documentary form. This represented a burdensome process which adversely affected processing times, accuracy of data and disadvantaged some clients through reduced accessibility to client services.

By CEO Determination No. 2 of 2010, the information technology requirements have been amended in relation to goods imported through the Post so that an import declaration can be communicated electronically with Customs using e-mail.

In order to allow importers to electronically communicate the documentary import declaration that applies to goods imported through the Post using e-mail, CEO Instrument of Approval No. 17 of 2010 has also approved this documentary import declaration as an approved statement. This import declaration may only be communicated by the person who has personal property in such goods.

Instrument

CEO Instrument of Approval No. 17 of 2010 approves the “Import Declaration (N 10) - Post (B374 JULY 10)” form for the purposes of communicating, by document and electronically, an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption and that are imported into Australia through the Post.

Consultation

Customs and Border Protection undertook public consultation to seek views on the proposal to allow documentary import declaration applying to goods imported through the Post to be communicated using e-mail. Customs and Border Protection surveyed regular users of documentary import declaration applying to goods imported through the Post. Regular users were identified in the Integrated Cargo System as those entities who made more than one postal import declaration in the last financial year. Customs and Border Protection also surveyed clients who attended Customs counters.

The survey results provided universal support for allowing import declarations for goods imported through the Post to be sent to Customs and Border Protection by email.

Commencement

The instrument commences on 15 November 2010.

Overview

The Customs Act 1901, enacted by the Australian Parliament, provides the legal framework for regulating imports and exports in Australia. This Act, as supplemented by CEO Instrument of Approval No. 17 of 2010, addresses the inefficiencies and barriers faced by personal and non-business importers when entering goods through the postal service. Previously, these importers had to rely on documentary forms due to the complexity of using the Integrated Cargo System (ICS) for electronic communication, which is typically used by business importers. This led to longer processing times and reduced accessibility to services. The 2010 instrument aimed to streamline the import process for lower-value, infrequent personal imports by allowing these declarations to be made electronically via email, thereby improving efficiency and accessibility for affected importers. CEO Instrument of Approval No. 17 of 2010 approves a specific form, the "Import Declaration (N 10) - Post (B374 JULY 10)," for use in both documentary and electronic import declarations concerning goods imported into Australia through the postal service. This measure was taken following public consultation, which showed strong support from regular postal importers for the use of email in submitting their import declarations. The instrument seeks to reduce the administrative burden on personal importers while maintaining compliance with customs regulations. The changes came into effect on 15 November 2010, enhancing the customs process for the specified category of importers.

Scope and Application

CEO Instrument of Approval No. 17 of 2010 pertains to the Customs Act 1901 and specifically concerns the approval of a form for communicating an import declaration for goods intended for home consumption that are imported into Australia through the postal service. This legislation applies to individuals and entities that import goods into Australia through the Post, facilitating both documentary and electronic communication of import declarations for these goods. The instrument extends its jurisdictional reach under the Commonwealth of Australia, aligning with the broader framework established by the Customs Act 1901. The approved form, the "Import Declaration (N 10) - Post (B374 JULY 10)", can only be used by the person who has personal property in the goods. The instrument also amends the information technology requirements to allow electronic communication via email, previously restricted to the Integrated Cargo System, thereby enhancing accessibility for personal/non-business importers. The instrument came into effect on 15 November 2010, following consultation with relevant stakeholders.

Key Provisions

CEO Instrument of Approval No. 17 of 2010 amends the Customs Act 1901 (the Act) by approving a new form for the purposes of making an import declaration for goods intended to be entered for home consumption and imported through the Post (section 68). Specifically, the Instrument approves the "Import Declaration (N 10) - Post (B374 JULY 10)" form as an approved form under subsection 4A(1) of the Act (section 6(1)). This form can be used to communicate an import declaration both in documentary form and electronically. The approval of this form is crucial for ensuring that the import declaration process is streamlined and accessible, especially for personal or non-business importers who typically do not use the Integrated Cargo System (ICS) and may not have a digital certificate. The obligations imposed by this Instrument on the parties it governs include the requirement that any import declaration for goods intended for home consumption and imported through the Post must be made using the approved "Import Declaration (N 10) - Post (B374 JULY 10)" form (section 6(1)). This form must include all the required information specified in the approved form and must be signed in the manner indicated (section 71K). Furthermore, for electronic submissions, the importer must ensure that the information technology requirements are met, which now include the ability to communicate electronically via email (section 126DA). The person responsible for the goods must be the one to submit the import declaration, whether in documentary or electronic form (section 6(2)). Failure to comply with the requirements of this Instrument can result in legal consequences. Under the Customs Act 1901, non-compliance with the provisions regarding import declarations can lead to civil penalties, including fines, as well as potential criminal penalties for serious or repeated breaches. The specific penalties are not detailed in the Instrument but are generally governed by the Act, which can impose penalties up to $22,200 for individuals and $111,000 for bodies corporate, depending on the nature and severity of the offence. Additionally, repeated or deliberate non-compliance may result in prosecution, which could lead to further penalties as determined by the court.

Area of Law: Customs & Excise Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Enforcement Powers; Reporting & Disclosure Obligations

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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