EXPLANATORY STATEMENT
CEO Instrument of Approval No. 6 of 2006
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, is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901. Under paragraph 6(d) of the Legislative Instruments Act 2003, approved forms are legislative instruments.
Background
Section 63A of the Act defines ‘re-mail item’, in relation to ship or aircraft, to mean an item of cargo carried on the ship or aircraft, in respect of which a number of criteria apply including that the item either has no commercial value or is a publication in respect of which the value of the publication does not exceed $1000 (or such other amount as is prescribed for the purposes of subparagraph 68(1)(f)(iii)).
A person who imports re-mail items may apply to become a re-mail reporter which changes their reporting obligations to Customs. CEO Instrument of Approval No. 110 of 2005 dated 16 November 2005 approved a new form for the purposes of applying to become a re-mail reporter. That form included, as a criterion to what constitutes a re-mail item, any duty and goods and services tax and/or wine equalisation tax payable must be less than $50 per individual consignment. This is no longer a criterion for re-mail items, and as a consequence the form has been amended to reflect this.
CEO Instrument of Approval No. 6 of 2006 revokes CEO Instrument of Approval No. 110 of 2005 and approves the updated “RE-MAIL REPORTERS APPLICATION FOR REGISTRATION (B304 May 2006)” form as an approved form for the purposes of applying for registration as a re-mail reporter.
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.