Customs Act 1901 - CEO Instrument of Approval No. 18 of 2004

Overview

The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, which includes the Legislative Instrument F2006B11710, was enacted to streamline and modernise Australia's customs processes. This legislative instrument, approved by the Chief Executive Officer of Customs under section 4A and subsection 119A(3) of the Customs Act 1901, aims to facilitate the electronic withdrawal of a submanifest, addressing the need for a formalised method to communicate such withdrawals to Customs. This instrument was introduced to ensure clarity and efficiency in the customs process, particularly in the withdrawal of submanifests, thereby enhancing the overall administration of international trade. The policy objective, as outlined in the Act, is to modernise customs operations and improve the flow of trade by providing clear and approved communication methods.

Scope and Application

The Customs Act 1901, as supplemented by the CEO Instrument of Approval No. 18 of 2004, applies to any person or entity involved in the importation or exportation of goods in Australia. The legislation specifically governs the procedures for the withdrawal of a submanifest, which is a subset of a manifest, detailing the goods involved in a customs transaction. This applies to businesses, freight forwarders, and other relevant parties that need to communicate with the Australian Customs Service regarding the modification or withdrawal of previously submitted submanifest information. The geographic reach of the Act is national, encompassing all states and territories within the Commonwealth of Australia. The Act does not specify exclusions, but it does provide for exemptions and thresholds in other sections, which may be relevant depending on the nature and value of the goods involved. The application of this particular instrument is extended through subordinate instruments, which detail the specific format and content requirements for the approved statement used to communicate the withdrawal of a submanifest.

Key Provisions

The main operative sections of this legislative instrument (F2006B11710) revolve around the approval of an electronic statement for the withdrawal of a submanifest under section 119A of the Customs Act 1901 (subsection 119A(3)). This statement, titled "WITHDRAWAL OF A SUBMANIFEST," is approved for use when communicating to Customs the electronic withdrawal of a submanifest. It is designed to streamline the process of notifying Customs when a submanifest, which is a document detailing the contents of a larger consignment, needs to be withdrawn. The approved statement specifies particular information that must be included, such as the Reporting Party Identifier (ABN or CCID), the Sender Reference, the Sender Version, the Submanifest Number, and the Transaction Type code (section 1). The obligations and requirements imposed by this Act on the parties involved include the precise formatting and content of the electronic withdrawal statement. Specifically, the statement must include the Australian Business Number (ABN) or the Customs Client Identifier (CCID) to identify the person making the withdrawal. Additionally, the statement must have a Sender Reference, a unique identifier assigned by the person making the withdrawal, and a Sender Version, a numeric identifier to distinguish different versions or sequences of related withdrawals. The Submanifest Number, which is related to the original submanifest sent under subsection 117A(3), must also be included, along with a Transaction Type code of 'W' to indicate a withdrawal. Failure to comply with the requirements outlined in this legislative instrument can result in various consequences. While the specific offences and penalties are not detailed in the provided text, breaches of customs legislation generally carry significant penalties under the Customs Act 1901. These can include both civil and criminal penalties, depending on the severity of the breach. For example, knowingly or recklessly providing false or misleading information in any communication to Customs can lead to fines, imprisonment, or both. The maximum penalties for such offences can be substantial, reflecting the importance of accurate and truthful communication with Customs. This legislative instrument also mandates that the approved statement must be used from the commencement date specified in the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. This ensures that all parties are aware of the requirements and can comply with the updated processes. The use of an approved statement helps maintain consistency and clarity in communications between Customs and the reporting parties, facilitating efficient processing and compliance with customs regulations.