EXPLANATORY STATEMENT
CEO Instrument of Approval No. 33 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On 19 July 2005, section 71 was repealed and replaced by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.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. 33 of 2005 approves the “Incoming passenger card” form (No. 15 JAP (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 to modernise international trade practices and streamline customs procedures, introduced changes to the Customs Act 1901, including the replacement of section 71 with new section 71AAAB. This change aimed to update the requirements for passengers entering Australia with personal or household effects, ensuring the information provided is in a specified format. The Customs Act 1901 defines an approved form as one approved by the Chief Executive Officer of Customs, and under the Legislative Instruments Act 2003, these forms are legislative instruments. The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 also necessitated amendments to the Customs Regulations 1926, requiring information to be provided in an approved form or statement when requested by a Collector. The CEO has approved the Incoming Passenger Cards for this purpose, aligning with the new legislative requirements.
Scope and Application
The Customs Act 1901 applies to individuals and entities involved in the importation of goods into Australia, particularly focusing on the procedures and requirements for the declaration and entry of these goods. The Act applies to all persons and entities involved in importing goods into Australia, as well as the conduct and transactions associated with such imports. It operates nationally, covering all states and territories within the Commonwealth of Australia. The scope of the Act is broad, encompassing various industries and sectors that engage in international trade. The Act has been amended to streamline certain processes, such as the requirements for passengers to provide information about their accompanied personal or household effects, which are now governed by section 71AAAB. The Act allows for the approval of specific forms to be used for such declarations, as evidenced by CEO Instrument No. 33 of 2005, which approves the "Incoming passenger card" form for this purpose. The application of the Act can be further extended or modified through subordinate instruments, such as regulations, which provide detailed operational guidelines and procedural requirements.
Key Provisions
The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 introduced new provisions to the Customs Act 1901, affecting the reporting requirements for accompanied personal or household effects brought into Australia by passengers. Under the new section 71AAAB (subsection 71AAAB), passengers are required to provide specific information about these goods, which replaces the previous requirements under section 71 (subsection 71). Regulation 41 of the Customs Regulations 1926 has been amended to reflect these changes, mandating that the information required under section 71AAAB must be provided in an approved form or statement. The Chief Executive Officer (CEO) of Customs has approved the Incoming Passenger Cards as an approved form for this purpose (section 4A). The CEO Instrument No. 33 of 2005 formalises this approval for the purposes of section 71AAAB, maintaining the existing use of these cards for reporting personal effects brought into the country.
The Act imposes specific obligations on passengers and the Customs authority. Passengers are required to provide information about their accompanied personal or household effects in the approved form when requested by a Collector (subsection 71AAAB). The Collector, in turn, must ensure that this information is provided in a form approved by the CEO (regulation 41). The CEO has a responsibility to approve forms that are compliant with the requirements of the Act (subsection 4A(1)). The approval of the Incoming Passenger Cards under this section ensures that there is a standardised method for reporting these goods, facilitating compliance and enforcement by Customs officers.
Breach of the requirements to provide information about accompanied personal or household effects can result in civil or criminal consequences, depending on the severity of the non-compliance. While the specific penalties are not detailed in the explanatory statement, it is understood that failure to comply with the reporting requirements under the Act can result in fines and other penalties as prescribed by the Customs Act 1901 and related legislation. The approved forms and statements are integral to ensuring that passengers meet their obligations under the Act, and non-compliance with these requirements can lead to enforcement actions by the Customs authority. The approved Incoming Passenger Cards serve to streamline the reporting process, reducing the potential for errors or omissions that could lead to penalties.