EXPLANATORY STATEMENT
CEO Instrument of Approval No. 47 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 unaccompanied 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On 19 July 2005, section 71 was repealed and replaced by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.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 unaccompanied 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, Unaccompanied Personal Effects Statements, in a number of languages, which are used by arriving passengers to provide information about the passengers unaccompanied personal or household effects.
The CEO has now approved the same Unaccompanied Personal Effects Statements for the purposes of new section 71AAAB of the Act.
CEO Instrument No. 47 of 2005 approves the “Unaccompanied Personal Effects Statement” form (No. Spanish B534 (8/00)).
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 was enacted to modernise Australia's customs legislation and streamline international trade processes. This Act, introduced by the Australian Parliament, aimed to address gaps in the existing Customs Act 1901, particularly in relation to the management and regulation of unaccompanied personal or household effects of passengers arriving by ship or aircraft. By amending the Customs Act 1901, the 2001 Act sought to enhance the efficiency and effectiveness of customs procedures, ensuring that they align with contemporary trade practices while maintaining robust regulatory standards. The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, therefore, represents a significant legislative step towards improving the customs framework in Australia, facilitating smoother international trade and compliance with modern trade requirements.
Scope and Application
The Customs Act 1901 applies to various individuals, entities, and industries, particularly those involved in the import and export of goods into and out of Australia. This legislation sets forth regulations governing the customs process and encompasses a broad range of activities, including the declaration and entry of goods, the payment of duties and taxes, and the compliance with import and export restrictions. The Act's jurisdictional reach extends across the Commonwealth of Australia, and it applies uniformly across all states and territories. Certain exclusions and exemptions exist for specific classes of goods, such as unaccompanied personal or household effects of passengers, which do not require entry under particular circumstances as outlined in the Act. The application of the Act can be further refined or extended through subordinate instruments, such as the Customs Regulations 1926, which were amended to align with the new legislative requirements introduced by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. CEO Instrument No. 47 of 2005, which approved the "Unaccompanied Personal Effects Statement" form, exemplifies how subordinate instruments can implement specific legislative provisions.
Key Provisions
The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, as implemented through CEO Instrument No. 47 of 2005, establishes specific provisions for the completion and submission of information concerning unaccompanied personal or household effects of passengers arriving in Australia. Under section 71AAAB of the Customs Act 1901, passengers are required to provide details about any such goods they are bringing into the country. Regulation 41 of the Customs Regulations 1926, which was amended to reflect these changes, mandates that this information must be furnished in an approved form or statement. In this instance, the Chief Executive Officer of Customs (CEO) has approved the "Unaccompanied Personal Effects Statement" form (No. Spanish B534 (8/00)), which is available in various languages to accommodate international passengers.
The Act imposes certain obligations on passengers travelling to Australia. Specifically, they must declare their unaccompanied personal or household effects using the approved form as stipulated in section 71AAAB of the Customs Act 1901. This requirement ensures that customs officials have the necessary information to assess and, if required, take appropriate action regarding these items. The obligation extends to the use of the approved form, which is designed to facilitate the declaration process. Failure to comply with these requirements may result in delays, further inquiries, or potential penalties as outlined under the Customs Act.
For breaches of the provisions outlined in section 71AAAB of the Customs Act 1901, there are potential consequences. While the explanatory statement does not explicitly detail the penalties for non-compliance with the new section, it is reasonable to infer that the penalties could mirror those applicable under the repealed section 71(1). Historically, failure to provide the required information could result in fines or other sanctions as prescribed by the Act. The specifics of these penalties would typically be found in the main body of the Customs Act or related regulations, but they may include both civil and criminal repercussions, depending on the severity and intent behind the breach.