Customs Act 1901 - CEO Instrument of Approval No. 19 of 2004

Overview

The Customs Act 1901, enacted in 1901, provides the legal framework for the regulation and control of imports and exports within Australia. One of its amendments, the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, introduced various changes aimed at modernising customs processes, including the electronic communication of manifest information. The Commonwealth of Australia, through its Parliament, introduced the Legislative Instrument F2006B11709 in 2004 to facilitate the electronic withdrawal of an outward manifest. The policy objective behind this legislative instrument was to streamline and expedite the customs clearance process by allowing for the efficient electronic communication of manifest information, thereby reducing the need for paper-based documentation. The Chief Executive Officer of Customs approved the "WITHDRAWAL OF AN OUTWARD MANIFEST" statement under section 4A and subsection 119A(3) of the Customs Act 1901, effective from the commencement of item 62 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. This legislative instrument specifies the required information for an approved statement, including the Reporting Party Identifier, Sender Reference, Sender Version, Main Manifest Number, and Transaction Type. The approved statement allows for the electronic withdrawal of an outward manifest, thereby modernising the customs process and improving efficiency.

Scope and Application

The Customs Act 1901, as approved through the Commonwealth of Australia CEO Instrument of Approval No. 19 of 2004, applies to any person or entity required to communicate to Customs an electronic withdrawal of an outward manifest. This applies to businesses and individuals who need to withdraw a manifest detailing goods being exported from Australia. The Act’s jurisdiction is national, encompassing all states and territories of Australia, as it is a Commonwealth Act. The geographic reach extends to all points of exit where goods are cleared for export. This legislation provides a structured format for withdrawing an outward manifest, ensuring clarity and efficiency in the customs clearance process. The approved statement format, outlined in the instrument, includes specific fields such as the Reporting Party Identifier, Sender Reference, and Main Manifest Number, which must be accurately filled to facilitate the withdrawal process. The instrument also notes that it comes into effect on the commencement of item 62 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

Key Provisions

The primary operative sections of the instrument are those that define the format and content of the approved statement for the withdrawal of an outward manifest under section 119A of the Customs Act 1901 (sections 1-5). These sections outline the specific information that must be included in the statement to ensure it is both accurate and compliant with the requirements set out in the Act. The reporting party must provide their Australian Business Number (ABN) or Customs Client Identifier (CCID) (Item No. 1), assign a unique sender reference to the withdrawal (Item No. 2), specify a sender version number for the withdrawal or a sequence of related withdrawals (Item No. 3), and provide the main manifest number generated by Customs (Item No. 4). The transaction type must be identified as a withdrawal with the code 'W' (Item No. 5). The obligations and requirements imposed by this legislation include the need for accurate and complete information in the approved statement. The reporting party must ensure that the Australian Business Number (ABN) or Customs Client Identifier (CCID) accurately identifies the person communicating the withdrawal (Item No. 1). The sender reference must be a unique identifier assigned by the person withdrawing the manifest (Item No. 2). The sender version must be a numeric identifier that distinguishes the withdrawal or a sequence of withdrawals (Item No. 3). The main manifest number must correspond to the outward manifest intended to be withdrawn (Item No. 4). Finally, the transaction type must be correctly identified as a withdrawal with the code 'W' (Item No. 5). The Act does not explicitly state any offences, penalties, or consequences for breach of the provisions related to the withdrawal of an outward manifest. However, any failure to provide the required information or to comply with the format specified in the approved statement may result in the withdrawal not being processed. This could potentially lead to delays or complications in the customs clearance process, as well as possible administrative actions by Customs. While the Act does not specify maximum penalties, non-compliance with customs regulations can generally result in financial penalties, legal action, or other enforcement measures as determined by Customs or other relevant authorities.