EXPLANATORY STATEMENT

CEO Instrument of Approval No. 64 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

Self-assessed clearance declarations

Section 71AAAO of the Act provides that Customs may refuse to grant an authority to deal with goods covered by a self-assessed clearance declaration until an officer doing duty in relation to self-assessed clearance declarations has verified particulars of the goods or is satisfied of any other matter that may be relevant to granting the authority to deal.  In order to achieve this, the officer may require the owner of the goods to deliver to officer commercial documents in respect of the goods or information in relating the goods.

Under subsection 71AAAO(3) of the Act, the requirement for the delivery of documents or information in respect of a self-assessed clearance declaration must be communicated electronically to the person who made the declaration and contain such particulars set out in an approved statement.

Import declarations

Section 71DA of the Act provides that, if an import declaration has been made in respect of goods, authority to deal with the goods in accordance with entry may be refused until the officer doing duty in relation to the declaration has verified particulars of the goods or is satisfied of any other matter that may be relevant to granting the authority to deal.  In order to achieve this, the officer may require the owner of the goods to deliver to officer commercial documents in respect of the goods or information in relating the goods.

Under subsection 71DA(4) of the Act, an electronic requirement for the delivery of documents or information in respect of an import declaration must be communicated electronically to the person who made the declaration and contain such particulars set out in an approved statement.

Warehouse declaration

Section 71DL of the Act provides that, if a warehouse declaration has been made in respect of goods, authority to deal with the goods in accordance with entry may be refused until the officer doing duty in relation to the declaration has verified particulars of the goods or is satisfied of any other matter that may be relevant to granting the authority to deal.  In order to achieve this, the officer may require the owner of the goods to deliver to officer commercial documents in respect of the goods or information in relating the goods.

Under subsection 71DL(4) of the Act, an electronic requirement for the delivery of documents or information in respect of a warehouse declaration must be communicated electronically to the person who made the declaration and contain such particulars set out in an approved statement.

Refund applications

Regulation 128AAA of the Customs Regulations 1926 (the Regulations) prescribes the procedures for dealing with applications for refunds, rebates and remissions of duty. It allows a Collector to require an applicant to deliver documents or information in relation to his or her application, either by document or by computer.

Subregulation 128AAA(5) provides that a computer requirement to deliver documents or information must include information required by an approved statement.

CEO Instrument of Approval No. 64 of 2005 approves the “REQUEST FOR ADDITIONAL INFORMATION” as an approved statement for the purposes of communicating electronically a requirement for the delivery of documents or information in respect of a self-assessed clearance declaration, import declaration, warehouse declaration or refund application.

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.