EXPLANATORY STATEMENT
CEO Instrument of Approval No. 29 of 2005
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 Instrument Act 2003, approved forms are legislative instruments.
Background
Paragraphs 68(1)(d) to (i) of the Act list certain classes of goods which, if imported into Australia, are not required to be entered. Goods that are the accompanied personal or household effects of a passenger of a ship or an aircraft are such a class of goods (paragraph 68(1)(d) refers). Prior to 19 July 2005, subsection 71(1) of the Act provided that the owner of such goods “must, in any circumstances specified in the regulations, provide such information, at such time, and in such manner and form as the regulations specify...”.
On 19 July 2005, section 71 was repealed and replaced by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. The requirement on a passenger to provide information about their accompanied personal or household effects is now contained in new section 71AAAB of the Act.
Regulation 41 of the Customs Regulations 1926 has been amended as a consequence of the enactment of new section 71AAAB and provides that if a Collector requires information under section 71AAAB of the Act, then it must be provided in an approved form or an approved statement. Under regulation 41, the CEO has previously approved, for the purposes of section 71 of the Act, Incoming Passenger Cards, in a number of languages, which are used by arriving passengers to provide information about the passengers accompanied personal or household effects.
The CEO has now approved the same Incoming Passenger Cards for the purposes of new section 71AAAB of the Act.
CEO Instrument No. 29 of 2005 approves the “Incoming passenger card” form (No. 15 CHT (Design date 03/05)).
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 after it is registered.
Overview
The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, enacted in 2001, aimed to modernise Australia's customs legislation to better align with international trade practices. This Act introduced various amendments to the Customs Act 1901, including the replacement of section 71 with new section 71AAAB, which concerns the information requirements for accompanied personal or household effects of passengers. The Customs Regulations 1926 were subsequently amended to reflect these changes, specifying that information must be provided in an approved form or statement. To facilitate this, the Chief Executive Officer of Customs approved Incoming Passenger Cards, which are used by passengers to declare their personal or household effects. The CEO Instrument No. 29 of 2005, which approved these cards under the new section 71AAAB, was enacted without consultation as it was considered minor and did not substantially alter existing arrangements. The instrument took effect on the day after its registration.
Scope and Application
The Customs Act 1901 applies to a wide range of persons and entities involved in international trade, including individuals, businesses, and customs brokers, by governing the importation and exportation of goods into and out of Australia. The Act specifically targets the conduct and transactions related to customs clearance, ensuring compliance with regulatory requirements and the collection of applicable duties and taxes. The geographical scope of the Act is national, as it is a Commonwealth Act, meaning it applies across all states and territories of Australia. An important exclusion noted in the Act pertains to certain classes of goods, such as accompanied personal or household effects of passengers, which under specific circumstances, are not required to be entered and may not necessitate detailed customs declarations. The application of the Act can be further defined and extended through subordinate instruments, such as the Customs Regulations 1926, which outline specific procedural and documentation requirements, including the use of approved forms for declarations. The CEO Instrument No. 29 of 2005 approving the "Incoming passenger card" form exemplifies this, ensuring that the process of providing information about accompanied personal or household effects is streamlined and compliant with the Act's stipulations.
Key Provisions
The primary operative sections of the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (F2005L02443) focus on the requirement for passengers arriving in Australia to provide information about their accompanied personal or household effects. This requirement is now encapsulated in section 71AAAB of the Customs Act 1901 (the Act), which replaced the previous provisions found in section 71 of the Act. Under the new framework, passengers must provide the required information in an approved form or statement, as stipulated in regulation 41 of the Customs Regulations 1926. The Chief Executive Officer of Customs (the CEO) has approved the Incoming Passenger Cards in various languages for this purpose, as specified in CEO Instrument No. 29 of 2005.
The Act imposes specific obligations on the parties it governs, particularly on passengers arriving in Australia. These individuals are required to provide information about their accompanied personal or household effects, and this must be done in the approved form or statement. The approved Incoming Passenger Cards serve as the vehicle for this information submission, and the form has been designed to ensure compliance with the new legislative requirements. The Act also mandates that these forms be used for the specified purpose and that they adhere to the standards set forth by the CEO.
The legislation does not explicitly outline offences or penalties for breaches of the new provisions. However, non-compliance with the Act's requirements could potentially result in civil or criminal consequences. For example, failure to provide the necessary information about accompanied personal or household effects could lead to the detention or seizure of those goods, or other enforcement actions taken by Customs officers. While the specific penalties are not detailed in the explanatory statement, it is clear that adherence to the Act's provisions is critical to avoid any adverse outcomes. The Act's provisions are supported by the legislative instruments and regulations, which together ensure that the requirements are met and enforced effectively.