EXPLANATORY STATEMENT
CEO Instrument of Approval No. 30 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On 19 July 2005, section 71 was repealed and replaced by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.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. 30 of 2005 approves the “Incoming passenger card” form (No. 15 GRE (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, was designed to modernise and streamline customs processes in Australia, aiming to facilitate more efficient international trade. One of the gaps it sought to address was the need for a streamlined procedure for the declaration of personal and household effects by passengers arriving in Australia. The Customs Act 1901, amended by this legislation, introduced new provisions to better manage the flow of information regarding imported goods. This amendment was enacted by the Australian Parliament to improve the customs procedures and to ensure that the requirements for the declaration of accompanied personal or household effects are clear and effectively implemented. The policy objective of the Customs Act 1901 is to facilitate the efficient and effective administration of customs laws and regulations, ensuring that the importation process is both compliant and streamlined.
Scope and Application
The Customs Act 1901 applies to individuals and entities involved in the import and export of goods into and out of Australia, including passengers, customs brokers, and shipping companies. The Act’s scope extends to the regulation of customs processes, the collection of duties and taxes, and the enforcement of customs laws. The CEO Instrument of Approval No. 30 of 2005 specifically pertains to the approval of forms used for declaring accompanied personal or household effects by incoming passengers. This approval is crucial for ensuring compliance with section 71AAAB of the Customs Act 1901, which replaced the former section 71 on 19 July 2005. The approved "Incoming passenger card" form (No. 15 GRE dated 03/05) is now mandated for use under the new section, facilitating the process for passengers to provide necessary information about their goods. The geographic reach of this legislation is nationwide, applying to all ports of entry in Australia. The instrument does not specify any exclusions or exemptions, thereby applying uniformly to all relevant persons and entities.
Key Provisions
The key provision of CEO Instrument of Approval No. 30 of 2005 under the Customs Act 1901 is the approval of the "Incoming passenger card" form (No. 15 GRE, dated 03/05) as an approved form (section 4A(1)). This form is now recognised under section 71AAAB of the Act, which pertains to the information that must be provided by passengers regarding their accompanied personal or household effects (subsection 71AAAB(1)). The approved form is intended to be used when a Collector requires information under section 71AAAB of the Act (regulation 41). The form has been approved by the Chief Executive Officer of Customs (CEO) to ensure compliance with the requirements for providing information about accompanied personal or household effects. This approval process follows the legislative framework where approved forms are considered legislative instruments under the Legislative Instruments Act 2003.
The Act imposes specific obligations on passengers arriving in Australia with accompanied personal or household effects. Under section 71AAAB, passengers are required to provide information about these goods to a Collector as specified in the approved form or an approved statement. This obligation ensures that the necessary details about the goods are documented accurately and in a prescribed manner, facilitating customs processes and compliance with importation regulations. The approved form serves as the standardised method for passengers to communicate the required information, streamlining the process for both passengers and customs officials.
Breaches of the requirements outlined in the Customs Act 1901 can lead to significant consequences. While the explanatory statement does not specify particular offences or penalties for failing to provide the required information about accompanied personal or household effects, it is reasonable to infer that such non-compliance could result in administrative actions under the Act. The penalties for non-compliance with customs regulations can include fines and, in severe cases, criminal charges. The specifics of these penalties would be governed by other sections of the Customs Act and associated regulations, which may include imprisonment, substantial fines, or both, depending on the nature and severity of the breach.