EXPLANATORY STATEMENT
CEO Instrument of Approval No. 62 of 2005
Customs Act 1901
Subsection 4A(1A) of the Customs Act 1901 (the Act) defines an approved statement as a statement that is approved, by instrument in writing, by the Chief Executive Officer of Customs (the CEO). Subsection 4(2) of the Act provides that the instrument by which a statement 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 Instruments Act 2003, approved statements 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 included in a consignment consigned otherwise than through the post and that are all transported to Australia in the same ship or aircraft and that have a value not exceeding $250 or such other amount as is prescribed are such a class of goods(paragraph 68(1)(f) refers).
Section 71AAAD of the Act provides that goods of a kind referred to in paragraph 68(1)(f) are defined as “specified low value goods”. Section 71AAAF of the Act provides that the owner of specified low value goods, or a person acting on behalf of the owner, must give Customs a declaration (self-assessed clearance declaration) under section 71 containing the information that is set out in an approved statement. The self-assessed clearance declaration must also be communicated electronically and may communicated together with a cargo report.
The CEO has approved the “SELF-ASSESSED CLEARANCE DECLARATION (SEA) (TO BE COMMUNICATED WITH A CARGO REPORT)” as an approved statement for the purposes of making electronically a self-assessed clearance declaration where it is communicated together with a cargo report in relation to goods imported into Australia by sea.
CEO Instrument of Approval No. 62 of 2005 approves the “SELF-ASSESSED CLEARANCE DECLARATION (SEA) (TO BE COMMUNICATED WITH A CARGO REPORT)”.
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, provides the legal framework for regulating the import and export of goods in Australia. The Act was introduced to address the need for streamlined customs procedures to facilitate international trade while maintaining border security and compliance. As part of its ongoing administration, the Act empowers the Chief Executive Officer of Customs to approve statements that are integral to the customs process, including declarations and other documentation necessary for the clearance of goods. CEO Instrument of Approval No. 62 of 2005 specifically addresses the need for a standardised approved statement for the electronic communication of self-assessed clearance declarations for specified low value goods imported by sea, thereby ensuring that customs procedures are efficient and effective. This instrument does not substantially alter existing arrangements and was not subject to consultation, as it is considered minor and pertains to the machinery of government.
Scope and Application
The CEO Instrument of Approval No. 62 of 2005, which approves the “SELF-ASSESSED CLEARANCE DECLARATION (SEA) (TO BE COMMUNICATED WITH A CARGO REPORT)”, applies to the importation of specified low value goods into Australia by sea. As per the Customs Act 1901, the owner of specified low value goods, or a person acting on behalf of the owner, must provide a self-assessed clearance declaration to Customs. This declaration must include the information set out in the approved statement and may be communicated electronically together with a cargo report. The instrument is relevant to entities and individuals involved in the importation of goods that fall under the specified low value category. It does not apply to goods transported through means other than sea or those exceeding the prescribed value limit. The approval of this statement extends to the Commonwealth jurisdiction, and its implementation is facilitated by subordinate instruments, which may further detail the procedures and requirements for such declarations.
Key Provisions
The CEO Instrument of Approval No. 62 of 2005 under the Customs Act 1901 introduces a specific approved statement for the purposes of making electronically a self-assessed clearance declaration for certain goods imported into Australia. According to Section 71AAAF of the Act, the owner of specified low value goods, or a person acting on behalf of the owner, must provide Customs with a self-assessed clearance declaration containing information that is set out in an approved statement. This declaration must be communicated electronically and can be sent together with a cargo report. The CEO has approved the “SELF-ASSESSED CLEARANCE DECLARATION (SEA) (TO BE COMMUNICATED WITH A CARGO REPORT)” as the approved statement for these purposes, particularly for goods imported by sea.
The obligations imposed by this Act on the parties or entities it governs include the requirement for the owner of specified low value goods or a representative to submit a self-assessed clearance declaration as per Section 71AAAF. This declaration must include all the necessary information specified in the approved statement and must be communicated electronically, possibly alongside a cargo report. For goods imported into Australia by sea, this approved statement must be used to ensure compliance with the Customs Act 1901.
Breaching the requirements of the Act may result in civil or criminal consequences. While the specific penalties are not detailed in the explanatory statement, it is worth noting that any contravention of the Customs Act 1901 can lead to significant penalties, including fines and, in serious cases, imprisonment. The severity of the penalties depends on the nature and extent of the breach, as well as any previous convictions under the Act. The Act provides a framework within which the appropriate penalties can be determined and enforced by the relevant authorities.