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.
Overview
The Customs Act 1901, enacted by the Commonwealth Parliament, governs the administration of customs and excise in Australia. CEO Instrument of Approval No. 6 of 2006 addresses a specific issue within this framework by updating and revoking an existing form used for applications to become a re-mail reporter. This form is essential for changing reporting obligations for individuals who import re-mail items, which are defined under the Act as items of cargo with no commercial value or a value not exceeding a certain amount. The policy objective behind this update is to ensure the form accurately reflects the current criteria for re-mail items, thereby streamlining the application process and ensuring compliance with the Act.
The instrument revokes CEO Instrument of Approval No. 110 of 2005 and approves the revised "RE-MAIL REPORTERS APPLICATION FOR REGISTRATION (B304 May 2006)" form. This change eliminates the previous criterion that required duty and taxes payable on individual consignments to be less than $50, which is no longer applicable. The update aims to align the form with the current legislative requirements, ensuring that the process for registering as a re-mail reporter is both accurate and compliant with the Customs Act. The instrument is effective from the day after it is registered.
Scope and Application
The Customs Act 1901, as amended by CEO Instrument of Approval No. 6 of 2006, applies to individuals or entities seeking to become re-mail reporters for imported cargo that meets specific criteria, including having no commercial value or a value not exceeding $1000 for publications. This legislative instrument is applicable nationally across Australia, governing the procedures and requirements for re-mail reporters within the scope of customs regulations. The instrument specifies an approved form for the application to become a re-mail reporter, which replaces a previous form that incorrectly included a criterion regarding the duty and tax payable per individual consignment. The updated form, “RE-MAIL REPORTERS APPLICATION FOR REGISTRATION (B304 May 2006),” is now the approved method for such applications. Notably, no consultation was required for this minor amendment, which does not substantially alter existing arrangements. The instrument comes into effect the day after its registration.
Key Provisions
The main operative sections of this legislation, specifically CEO Instrument of Approval No. 6 of 2006, focus on the approval of a new form for application purposes under the Customs Act 1901. Section 4A(1) and (2) of the Act define an approved form as one that is approved by written instrument by the Chief Executive Officer of Customs, and such an instrument is a disallowable instrument under the Acts Interpretation Act 1901. Section 63A of the Act outlines the criteria for a 're-mail item', which pertains to cargo items on ships or aircraft that meet specific conditions, such as having no commercial value or being a publication with a value not exceeding $1000. This instrument revokes the previous CEO Instrument of Approval No. 110 of 2005 and approves the updated "RE-MAIL REPORTERS APPLICATION FOR REGISTRATION (B304 May 2006)" form for use in applying for registration as a re-mail reporter.
The Act imposes several obligations and requirements on parties or entities it governs. Firstly, it mandates that any individual or entity wishing to apply to become a re-mail reporter must use the approved form for registration as outlined in the updated CEO Instrument of Approval No. 6 of 2006. This form must be filled out accurately and completely to meet the criteria set out in the Act. Additionally, the form has been updated to reflect the removal of the criterion that duty and taxes payable must be less than $50 per individual consignment, which was previously a requirement but is no longer applicable. Compliance with these requirements ensures that the application process aligns with the latest legislative standards and criteria.
Failure to comply with the provisions set out in the Act may result in various civil and criminal consequences. While the explanatory statement does not detail specific penalties, the Act generally allows for enforcement actions under the Customs Act 1901, which may include fines, penalties, or other sanctions for non-compliance. The precise penalties would depend on the nature and severity of the breach, and the Act provides for both administrative and judicial enforcement mechanisms to ensure compliance. It is essential for parties to adhere strictly to the approved form and its criteria to avoid potential legal repercussions.