COMMONWEALTH OF AUSTRALIA
CEO INSTRUMENT OF APPROVAL No. 3 of 2004
CUSTOMS ACT 1901
I, LIONEL BARRIE WOODWARD, Chief Executive Officer of Customs, pursuant to section 4A and subsection 102A(2) of the Customs Act 1901 (the Act), approve the attached “WAREHOUSE RELEASE NOTICE” statement as the approved statement for the purposes of communicating electronically to Customs particulars of the release of prescribed goods from a warehouse in accordance with subsection 102A(2) of the Act.
This instrument commences on the commencement of item 45 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.
Dated: 9 September 2004
LIONEL BARRIE WOODWARD
Chief Executive Officer of Customs
Warehouse Release Notice
Approved statement – Customs Act 1901 subsection 102A(2)
Item No. | Short title | Information required |
1 | Sender Reference | The identifier assigned by the person communicating the notice to identify (and distinguish from others) the notice and all subsequent amendments to the notice. |
2 | Sender Reference Version | The numeric identifier assigned by the person communicating the notice to identify the version of a communication or a sequence of related communications. |
3 | Reporting Party Identifier | The Australian Business Number (ABN), or code allocated by Customs (the Customs Client Identifier or CCID), that identifies the person communicating the notice. |
4 | Export Declaration Number (EDN) | The export entry advice number (see subsection 114C(2) of the Customs Act 1901) of the goods. |
5 | Warehouse Establishment Identifier | The code allocated by Customs to identify the warehouse from which the prescribed goods are to be released. |
6 | Destination Establishment Identifier | The code allocated by Customs which identifies the establishment for which the goods are destined. |
7 | Date of Release | The proposed date of release of the goods. |
8 | Time of Release | The proposed time of release of the goods. |
9 | Line Number | The number that identifies each separate line of goods on the notice. |
10 | AHECC Code | For each line of goods - the commodity classification code (Export Statistical Item), as shown in the Australian Harmonized Export Commodity Classification (AHECC) published by Australian Bureau of Statistics as in force when this statement commences. |
11 | Goods Description | A description of the goods. |
12 | Net Quantity | For each line of goods- the Net Quantity of the goods. |
13 | Net Quantity Unit | For each line of goods - the Net Quantity Unit for the goods in accordance with the AHECC. |
Overview
The Customs Act 1901 was enacted to regulate the import and export of goods in Australia, and to ensure compliance with related legislation. The 2004 CEO Instrument of Approval No. 3 introduced a legislative instrument to facilitate the electronic communication of specific information regarding the release of prescribed goods from a warehouse. This instrument was developed under the authority granted by section 4A and subsection 102A(2) of the Customs Act 1901, with the aim of streamlining the process of releasing goods from warehouses and enhancing efficiency in customs operations. The instrument, which came into effect on the commencement of item 45 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002, specifies the format and content for the "Warehouse Release Notice" statement that must be communicated electronically to Customs. The policy objective is to ensure that all relevant details are accurately and promptly provided to facilitate the customs clearance process.
Scope and Application
The Customs Act 1901 governs various aspects of customs administration in Australia, and the legislative instrument F2006B11691, which pertains to the "WAREHOUSE RELEASE NOTICE" statement, specifically facilitates the electronic communication to Customs of particulars regarding the release of prescribed goods from a warehouse. This instrument applies to entities or individuals that are responsible for the release of goods from a warehouse and must provide specific information as outlined in the approved statement. The geographic reach of this instrument is national, as it applies across Australia and is implemented under the authority of the Commonwealth. The exclusions or exemptions from this requirement are not specified within the instrument itself but would typically depend on other provisions within the Customs Act 1901. The application of this instrument may be extended or restricted through subordinate instruments, which provide additional detail or specific circumstances under which the requirements of the "WAREHOUSE RELEASE NOTICE" statement apply.
Key Provisions
The key operative sections of the Legislative Instrument F2006B11691 pertain to the approval of a "Warehouse Release Notice" statement under subsection 102A(2) of the Customs Act 1901 (the Act). Section 4A and subsection 102A(2) of the Act authorise the Chief Executive Officer of Customs to approve such statements, which are used for the electronic communication of prescribed goods release from a warehouse. The approved statement includes various required information, such as the sender reference, sender reference version, reporting party identifier, export declaration number, warehouse establishment identifier, destination establishment identifier, date and time of release, line number, AHECC code, goods description, net quantity, and net quantity unit. This instrument, approved by Lionel Barrie Woodward on 9 September 2004, came into effect on the commencement of item 45 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.
The Act imposes specific obligations and requirements on the parties or entities it governs, particularly those involved in the release of prescribed goods from a warehouse. These obligations include providing accurate and complete information in the "Warehouse Release Notice" statement as per the approved format. The sender must include their reference and version number to identify the notice and any amendments. The reporting party must be identified using their Australian Business Number (ABN) or a Customs Client Identifier (CCID). The export declaration number must be provided, and the warehouse and destination establishment identifiers must be correctly assigned. The date and time of the release, along with the line number, AHECC code, goods description, net quantity, and net quantity unit, must be accurately detailed for each line of goods.
Failure to comply with the requirements set out in the Act and the approved "Warehouse Release Notice" statement can lead to various offences, penalties, or consequences. Although the specific penalties are not detailed in the legislative instrument, breaches of the Customs Act 1901 can result in substantial civil or criminal penalties. For example, under section 177 of the Act, a person can be liable for a penalty of up to $22,200 for contravening the Act. Additionally, section 179 imposes a penalty of up to $11,100 for providing false or misleading information in relation to customs matters. The Act also allows for the imposition of fines and imprisonment for more serious breaches, with the severity of the penalties depending on the nature and extent of the offence.