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.
Overview
The Customs Act 1901, enacted by the Commonwealth Parliament, governs the administration of customs duties and regulations in Australia. The Act was amended to introduce the concept of approved statements, as seen in CEO Instrument of Approval No. 64 of 2005. This instrument addresses the need for clear and standardised communication in the customs clearance process, ensuring that requirements for the delivery of documents or information are consistently and accurately conveyed to the relevant parties. The instrument was introduced to streamline and formalise the process of requesting additional information in relation to self-assessed clearance declarations, import declarations, warehouse declarations, and refund applications. By approving the "REQUEST FOR ADDITIONAL INFORMATION" as an approved statement, the instrument facilitates more efficient and effective communication between Customs and those dealing with customs-related matters.
Scope and Application
The Customs Act 1901 applies to a wide array of entities and individuals involved in the import and export processes in Australia, including importers, exporters, freight forwarders, and Customs officers. It governs the clearance of goods through various declarations and applications such as self-assessed clearance declarations, import declarations, warehouse declarations, and refund applications. The Act's jurisdictional reach is national, applying across the Commonwealth of Australia. The CEO Instrument of Approval No. 64 of 2005 specifically pertains to the electronic communication of requirements for additional information concerning these declarations and applications, ensuring that any such communications must contain particulars set out in an approved statement. This legislative instrument does not introduce new substantive rules but rather refines the procedural aspects of how these requirements are communicated electronically, thereby extending the application of the Act through subordinate instruments. The approved statement is a legislative instrument under the Legislative Instruments Act 2003, and the instrument itself is a disallowable instrument under the Acts Interpretation Act 1901. The instrument does not specify any exclusions, exemptions, or thresholds, focusing instead on the procedural formality of electronic communication.
Key Provisions
The Customs Act 1901, as supplemented by CEO Instrument of Approval No. 64 of 2005, contains provisions that pertain to the approval of statements for certain customs declarations and refund applications. Specifically, section 4A(1A) of the Act defines an approved statement as one that is approved by the Chief Executive Officer of Customs through a written instrument. This approval process is governed by subsection 4(2), which specifies that such instruments are disallowable under section 46A of the Acts Interpretation Act 1901, and also falls under the definition of legislative instruments as per paragraph 6(d) of the Legislative Instruments Act 2003.
Under this legislation, certain types of declarations and refund applications require the delivery of specific documents or information to the Customs officer. For self-assessed clearance declarations (section 71AAAO), import declarations (section 71DA), and warehouse declarations (section 71DL), the Customs officer may refuse to grant authority to deal with the goods until they verify particulars or are satisfied with other relevant matters. The officer may require the owner of the goods to deliver commercial documents or information related to the goods, which must be communicated electronically and include particulars set out in an approved statement. Similarly, for refund applications under regulation 128AAA of the Customs Regulations 1926, the Collector may require the applicant to deliver documents or information, with any computer requirement including information as per an approved statement.
The obligations imposed by this Act and the approved instrument require parties involved in customs declarations and refund applications to comply with the electronic communication of document and information delivery requirements. The approved statement must be used to detail what documents or information are needed, ensuring consistency and clarity in the communication process. This is crucial for the timely processing of clearances and refunds, as it helps Customs officers verify the necessary particulars and make informed decisions.
Failure to comply with the requirements to deliver documents or information as specified in an approved statement can lead to serious consequences. For instance, under sections 71AAAO, 71DA, and 71DL, Customs may refuse to grant authority to deal with the goods until the required documents or information are provided. Additionally, breaches of the approved statement requirements or other provisions in the Customs Act 1901 may result in penalties. While the specific penalties are not detailed in this instrument, the Customs Act generally provides for substantial fines and potential criminal charges for serious breaches, reflecting the seriousness with which non-compliance is treated.