Overview

The Commonwealth of Australia enacted the Customs Act 1901, which was subsequently amended by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, to facilitate and regulate the importation and exportation of goods, including the movement of goods to and from warehouses. This legislative framework aims to streamline customs processes, ensuring efficient trade operations while maintaining regulatory oversight. The CEO Instrument of Approval No. 4 of 2004, issued under the authority of section 4A and subsection 102A(3) of the Customs Act 1901, introduces the "Warehouse Return Notice" as an approved statement for communicating electronically to Customs the details of the return of prescribed goods to a warehouse. This legislative instrument, dated 9 September 2004 and signed by Lionel Barrie Woodward, Chief Executive Officer of Customs, was designed to address the need for clear and efficient communication regarding the return of goods to warehouses, thereby supporting the broader policy objective of modernising and facilitating international trade.

Scope and Application

The Legislative Instrument F2006B11692, approved by Lionel Barrie Woodward, Chief Executive Officer of Customs, pertains to the Customs Act 1901 and specifically relates to the "Warehouse Return Notice" required under subsection 102A(3) of the Act. This approved statement is used to communicate electronically to Customs particulars of the return of prescribed goods to a warehouse. It applies to entities or individuals who need to report the return of such goods to a warehouse, including businesses and individuals with prescribed goods that have been exported and subsequently returned to a warehouse within Australia. The geographic reach of this instrument is national, applying across the Commonwealth of Australia as per the Customs Act 1901. The notice requires specific information such as the sender reference, reporting party identifier, export declaration number, warehouse establishment identifier, line number, AHECC code, goods description, net quantity, and net quantity unit. The instrument does not explicitly state exclusions or exemptions but is part of the broader framework established by the Customs Act 1901, which may have other provisions addressing exceptions or specific circumstances. The application of this notice is extended and governed by subordinate instruments, ensuring compliance with the requirements outlined in the Customs Act 1901.

Key Provisions

The main sections of this legislative instrument (F2006B11692) relate to the approval of the "WAREHOUSE RETURN NOTICE" as an approved statement for the purposes of electronically communicating the return of prescribed goods to a warehouse under the Customs Act 1901. Section 1 of the document details the identifier for the sender, section 2 specifies the version of the communication, section 3 provides the identifier of the reporting party, which can be an Australian Business Number (ABN) or a Customs Client Identifier (CCID), section 4 requires the Export Declaration Number (EDN), section 5 identifies the warehouse establishment, section 6 indicates the line number for each good, section 7 details the Australian Harmonised Export Commodity Classification (AHECC) code, section 8 requires a description of the goods, and section 9 and 10 require the net quantity and unit of the goods respectively. This Act imposes several obligations on the parties involved. The sender must provide a unique identifier for the notice and its amendments, a version identifier for the communication, and their identifier (ABN or CCID). They must also supply the Export Declaration Number (EDN) for the goods, the warehouse establishment identifier, and detailed information about each line of goods, including the AHECC code, goods description, net quantity, and net quantity unit. All these details must be communicated electronically in accordance with the approved statement format. Failure to comply with the requirements of the Act can result in various consequences. Although the specific offences, penalties, or consequences for breach are not detailed in this legislative instrument, under the Customs Act 1901, breaches of customs laws can result in both civil and criminal penalties. Civil penalties can include financial penalties, and in some cases, criminal penalties may apply, including fines and imprisonment, depending on the severity of the breach. The maximum penalties are not specified in this legislative instrument but would be defined in other sections of the Customs Act 1901.