Overview

The Customs Act 1901, enacted by the Parliament of Australia, governs the regulation of goods imported into the country. The Act includes provisions for the approval of specific forms required for customs declarations, including those used by travellers to declare their accompanied personal or household effects. CEO Instrument of Approval No. 6 of 2005 was introduced to address the need for an updated form to reflect changes in duty-free concessions for travellers entering Australia. This instrument approved the new "Incoming passenger card" form, which was designed to accommodate the increased value of duty-free goods travellers can bring into the country, as well as to revoke the previous form approved under CEO Instrument of Approval No. 13 of 2003. The policy objective of this update was to streamline the process for travellers by providing an updated form that aligns with the current duty-free allowances.

Scope and Application

The Customs Act 1901, as amended by CEO Instrument of Approval No. 6 of 2005, pertains to individuals entering Australia as passengers on a ship or aircraft, who are required to declare their accompanied personal or household effects under subsection 71(1) of the Act. This includes both adults and minors, with varying duty-free limits for each category. The instrument applies nationally across Australia and mandates the use of an approved form, specifically the Incoming Passenger Card, for the declaration of such goods. This requirement is set out in regulation 41 of the Customs Regulations 1926, which stipulates that information must be provided in a format approved by the Chief Executive Officer of Customs. The new instrument replaces the previous version, updating the form to reflect increased duty-free allowances for travellers, effective from 1 February 2005. The new Incoming Passenger Card was approved on 22 February 2005, and the instrument revokes the former approval of the Incoming Passenger Card form. This change is of a minor nature and did not require consultation under the Legislative Instruments Act 2003.

Key Provisions

Subsection 4A(1) of the Customs Act 1901 establishes that an approved form is one that has been approved in writing by the Chief Executive Officer of Customs. This approval process is crucial for ensuring that any forms used under the Act are valid and authorised (subsection 4A(1)). Additionally, subsection 4A(2) clarifies that any instrument approving a form is a disallowable instrument as per section 46A of the Acts Interpretation Act 1901, meaning that it can be disallowed by a resolution of either house of the Parliament. Certain classes of goods, such as accompanied personal or household effects of passengers, are exempt from formal import entry requirements, though they still require the owner to provide specified information as stipulated in the regulations (subsection 71(1)). The obligations under this Act require the owner of exempt goods to provide information about these items as per the regulations, which must be submitted in an approved form or statement (regulation 41). The approved form, the Incoming Passenger Card, allows arriving passengers to report on their accompanied personal or household effects. This card is available in multiple languages to cater to the diverse international traveller population. The CEO's approval of these cards ensures that the information collected is standardised and meets the requirements of the Customs Act. The Act also mandates that any changes to the form, such as the new duty-free concessions, must be approved by the CEO and that outdated forms are revoked. There are civil and criminal consequences for non-compliance with the provisions of the Customs Act 1901. Failure to provide the required information about imported goods can lead to penalties. Although the specific penalties are not detailed in the explanatory statement, under Australian law, non-compliance with customs regulations can result in fines and, in severe cases, criminal charges. The exact penalties can vary based on the severity and intent of the breach, with potential outcomes including substantial fines and imprisonment for serious offences. The Act and its regulations aim to ensure that all imported goods are properly declared and that any exemptions are accurately reported, thus maintaining the integrity of Australia's customs framework.