Customs Act 1901 - CEO Instrument of Approval No. 6 of 1992

Overview

The Customs Act 1901 was enacted by the Commonwealth of Australia to regulate the importation and exportation of goods, including the movement of ship's stores, to and from Australia. The Act was introduced to address the need for a comprehensive legal framework governing customs and border protection. It was enacted by the Parliament of Australia, with the aim of facilitating trade while ensuring compliance with customs regulations and protecting the country's borders. This legislative instrument, Instrument of Approval No. 6 of 1992, serves to approve the "Report of Ship's Stores" as an approved form under section 130B of the Customs Act 1901. The policy objective is to standardise the reporting process for ship's stores, ensuring accurate and transparent documentation of narcotics, restricted drugs, firearms, weapons, ammunition, and dutiable stores on vessels entering and departing Australian ports.

Scope and Application

The Customs Act 1901, as evidenced by Instrument of Approval No. 6 of 1992, applies to vessels arriving at Australian ports, requiring the completion and submission of a "Report of Ship's Stores" as an approved form under section 130B of the Act. This form is designed to ensure accurate reporting of narcotic drugs, restricted drugs, firearms, weapons, ammunition, and dutiable stores on board vessels arriving in Australia. The Act mandates that the master of the vessel must declare the truth and accuracy of the details provided in the form, including the quantities of various items on board and any transactions related to these items during the vessel's time in Australian waters. The geographic reach of this Act extends to all Australian ports, applying to both domestic and international vessels. The Act does not explicitly state exclusions, but the form itself specifies particular categories of goods and substances subject to detailed reporting. The application and scope of this Act may be further extended or clarified through subordinate instruments, which can provide additional instructions or regulations regarding the implementation and enforcement of the Act.

Key Provisions

The Customs Act 1901, through its various sections, governs the importation and exportation of goods, including specific requirements for ships' stores. Section 130B(1) of the Act requires that a report of ship's stores be submitted upon arrival at an Australian port, detailing the narcotic drugs, restricted drugs, firearms, weapons, ammunition, and dutiable stores on board the vessel. This is to ensure that all relevant authorities are informed about the nature and quantity of goods on the vessel. The approved form for this purpose, Form 5 - Part Four, replaces the previous Prescribed Form 42A and includes sections for each category of goods, as well as a declaration to be made by the master of the vessel at the port of arrival and the final Australian port. The Act imposes several obligations on the parties involved. Firstly, the master of the vessel must ensure that the details provided in the report are accurate and complete. This includes providing information on the quantity of each drug, firearm, weapon, ammunition, and dutiable store on board, as well as any changes that occur during the vessel's stay in Australia. The master must also declare that the information is true and accurate, which is a legal requirement under the Act. Secondly, the Act requires the master to maintain records of the stores taken on board in Australia and any stores transhipped to another vessel, ensuring that these records are also accurate and available for inspection by customs officers. Breach of the requirements set out in the Customs Act 1901 can result in significant penalties. For example, providing false or misleading information in the report of ship's stores can be considered an offence under section 237 of the Act. The maximum penalty for this offence is a fine of up to $11,000 or imprisonment for up to two years, or both. Additionally, failure to declare dutiable stores or to pay the appropriate duty can result in a penalty under section 132 of the Act, which can include a fine of up to $22,000 or imprisonment for up to five years, or both. These penalties highlight the importance of compliance with the Act's requirements to avoid legal consequences.