Overview

The Customs Act 1901, enacted by the Parliament of Australia, provides the legislative framework governing the importation and exportation of goods in and out of Australia. One of the key issues it addresses is the need for standardised forms to facilitate the accurate and efficient processing of information about imported goods, particularly those accompanying passengers. To this end, the Act includes provisions for the approval of specific forms by the Chief Executive Officer (CEO) of Customs. CEO Instrument of Approval No. 4 of 2005, which was issued under the authority of the Customs Act 1901, serves to update the form used by incoming passengers to declare their accompanied personal or household effects. This instrument was enacted to align the Incoming Passenger Card with the new duty-free concessions introduced on 1 February 2005, which increased the allowable value of goods travellers could bring into Australia duty-free. The CEO Instrument No. 4 of 2005 thus approved a revised version of the Incoming Passenger Card and revoked the previous version approved by CEO Instrument of Approval No. 11 of 2003. This change was intended to ensure compliance with the updated regulations while maintaining the efficiency of customs processing.

Scope and Application

The Customs Act 1901, through the CEO Instrument of Approval No. 4 of 2005, applies to individuals, specifically passengers arriving in Australia, who are required to provide information about their accompanied personal or household effects. This information must be provided in an approved form, such as the Incoming Passenger Card, to comply with the Act’s requirements. The Act's jurisdictional reach is national, affecting all travellers entering Australia. The instrument also encompasses goods that fall under specific categories that are exempt from formal import entry requirements, such as personal and household effects. However, these goods must still be declared in the approved form when required by the Collector. The new rules, effective from 1 February 2005, increase the duty-free allowances for travellers, particularly in categories of general goods, alcohol, and tobacco, which are now reflected in the updated Incoming Passenger Card. The CEO Instrument No. 4 of 2005 revokes the previous approval of the former Incoming Passenger Card form and approves the new form, ensuring that travellers use the correct documentation for their declarations. This instrument does not require consultation as it is considered minor and does not substantially alter existing arrangements.

Key Provisions

The legislation F2005L00335, under the Customs Act 1901, pertains to the approval of forms for the importation of goods into Australia. It specifies that an approved form is one that has been approved by the Chief Executive Officer of Customs (subsection 4A(1)). This approval is required for certain classes of goods, such as accompanied personal or household effects of passengers, which are exempt from formal import entry requirements (paragraph 68(1)(d)). However, these goods still require information to be provided as specified by the regulations (subsection 71(1)). Regulation 41 of the Customs Regulations 1926 mandates that information required by the Collector under section 71 must be provided in an approved form or statement. The CEO has approved Incoming Passenger Cards, available in various languages, as a means for passengers to provide the necessary information about their accompanied personal or household effects. The legislation also introduces new rules for duty-free concessions effective from 1 February 2005. These changes increase the value of duty-free goods travellers can bring into Australia in their accompanied baggage. Under Group 1, the duty-free limit is now AUD$900 for adults and AUD$450 for those under 18, up from the previous limits of AUD$400 and AUD$200, respectively. Group 2 allows for 2.25 litres of alcoholic beverages per passenger aged 18 and over, doubling the previous limit of 1.125 litres. Group 3, which pertains to tobacco, remains unchanged with a limit of 250 cigarettes or 250 grams of cigars or tobacco products per passenger aged 18 and over. These changes are reflected in the amended Questions 2 and 3 of the Incoming Passenger Card (No. 15 VIE (Design date 03/05)). The CEO Instrument No. 4 of 2005 approves this new form and revokes the previous approval for the former Incoming Passenger Card (No. 15 VIE (Design date 07/03)) which was approved under CEO Instrument of Approval No. 11 of 2003. The obligations imposed by this legislation on parties or entities it governs include the requirement for travellers to provide information about their accompanied personal or household effects using the approved Incoming Passenger Card. This information must be provided in the approved form or statement as specified by regulation 41. Failure to comply with these requirements could lead to various civil or criminal consequences, although the specific penalties are not detailed in the explanatory statement. The act and its regulations are designed to ensure that the importation process is transparent and that all necessary information is collected in an approved manner, thereby facilitating compliance with customs regulations. The instrument became effective on 22 February 2005, when the new Incoming Passenger Card was made available for use.