Customs Act 1901 - CEO Instrument of Approval No. 65 of 2005

Administered by Attorney-General's Department

Legislation au F2005L02761 Not in force Legislative Instrument

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EXPLANATORY STATEMENT

CEO Instrument of Approval No. 65 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

Section 68 of the Act provides that goods that are imported into Australia and goods that are intended to be imported into Australia must be entered for home consumption or warehousing. Prior to 19 July 2005, an entry for home consumption or warehousing was made under section 71A of the Act as an import entry.

On 19 July 2005, section 71A was repealed by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act) and replaced with three new provisions. An entry for home consumption is now made under section 71A of the Act (as an import declaration in relation to imported goods or warehoused goods) or under section 71DB of the Act (as a request for cargo release). An entry for warehousing is made under section 71DH of the Act (as a warehouse declaration). The three new methods of entering goods for either home consumption or warehousing are included in the new definition of import entry in subsection 4(1) of the Act.

Under section 71L of the Act, an import entry that is communicated to Customs electronically must communicate such information as is set out in an approved statement. Under section 71L, the CEO has previously approved the statement setting out all the information that was required to be included in a computer import entry in respect of imported goods being entered for home consumption.

However, as a consequence of the repeal and replacement of section 71A by the ITM Act, the CEO has approved the new ?????? statement for the purposes of making an electronic import entry in respect of imported goods being entered for home consumption. The new statement will also refer to the new method of making an import entry as an import declaration.

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).

New section 71AAAD of the Act, which was also inserted into the Act by the ITM Act with effect from 19 July 2005, provides that goods of a kind referred to in paragraph 68(1)(f) are defined as “specified low value goods”. Section 71AAAF, which was also inserted into the Act by the ITM Act with effect from 19 July 2005, 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 to Customs.

The new statement “Import Declaration (N10)” has also been approved for the purposes of communicating an electronic self-assessed clearance declaration where it is not communicated together with a cargo report.

Section 71L of the Act also provides that a return for the purposes of subsection 70(7) of the Act that is communicated to Customs electronically must communicate such information as is set out in an approved statement. Subsection 162A(2A) of the Act provides for the communication of information to Customs in relation to goods to be imported temporarily without payment of duty. Subsection 162AA(4) provides that an application communicated by computer for the purposes of subsection 162A(2A) must be communicated by computer in the manner indicated in an approved statement relating to the application and include the information indicated in the approved statement.

The new statement has also been approved purposes of communicating to Customs:

a) an electronic return for special clearance goods under subsection 70(7) of the Act;

b) an electronic application under subsection 162A(2A) of the Act to take delivery of goods temporarily imported without duty; and

The statement that the CEO had previously approved setting out all the information that was required to be included in an computer import entry in respect of imported goods being entered for home consumption was also approved for the two additional purposes in paragraphs (a) and (b). These additional purposes have not been affected by the ITM Act.

CEO Instrument No. 65 of 2005 approves the “Import Declaration (N10)” statement.

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 (Import Declaration) Instrument 2005 (F2005L02761) was enacted to address the need for a standardised format for electronic communication of import declarations and other related information to the Australian Customs Service. This legislative instrument, approved by the Chief Executive Officer of Customs, is an outcome of the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, which sought to modernise customs procedures and streamline the import process. The policy objective of the instrument is to ensure that electronic communications with Customs are conducted in a manner that is efficient, clear, and compliant with statutory requirements. The instrument was developed in accordance with the Legislative Instruments Act 2003 and does not require consultation as it pertains to minor or machinery changes. It took effect on the day following its registration.

Scope and Application

The CEO Instrument No. 65 of 2005 pertains to the Customs Act 1901, establishing an approved statement, known as the "Import Declaration (N10)", which outlines the required information for various electronic communications to Customs, including import declarations, self-assessed clearance declarations, and applications for special clearance goods. The Act applies to any entity or individual required to make an electronic import entry or declaration, encompassing goods being imported into Australia, whether for home consumption, warehousing, or temporary importation without duty. It has a national reach, applying across all states and territories within Australia. The instrument does not explicitly exclude any particular entities or industries but refers to the classes of goods that are not required to be entered, such as specified low value goods under a certain monetary threshold. The CEO Instrument No. 65 of 2005 also extends to subordinate instruments, allowing for further specification and regulation of the approved statement's use through additional legislative instruments.

Key Provisions

The primary operative sections of the Customs Act 1901, as amended by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, include sections 71A, 71DB, 71DH, and 71L, which now govern the process for making entries for home consumption and warehousing of imported goods in Australia. Section 71A, as amended, now refers to an import declaration in relation to imported or warehoused goods, while section 71DB pertains to a request for cargo release. Section 71DH specifies the requirements for a warehouse declaration. Section 71L mandates that electronic import entries must include information as outlined in an approved statement. The Chief Executive Officer of Customs (CEO) has approved a new "Import Declaration (N10)" statement for use in these electronic communications, replacing the previous requirements. The Customs Act imposes several obligations on parties and entities it governs. Firstly, importers must ensure that all imported goods are entered for home consumption or warehousing as per section 68. This requirement applies to goods that are imported into Australia and those intended for importation. Secondly, entities must comply with the new methods of making import entries as outlined in sections 71A, 71DB, and 71DH. Thirdly, electronic communications to Customs must adhere to the information specified in the approved "Import Declaration (N10)" statement. Additionally, the owner of specified low value goods, as defined in section 71AAAD, must provide a self-assessed clearance declaration under section 71, including the required information as per an approved statement. Lastly, electronic returns and applications for special clearance goods and temporary import of goods without duty must also follow the approved statement's guidelines. Breaches of the requirements set forth in the Customs Act can lead to various civil and criminal consequences. The Act does not explicitly state maximum penalties but indicates that failure to comply with the entry requirements or provide accurate information can result in fines and legal action. Non-compliance with the approved statement's requirements for electronic communications may lead to delays in the clearance process, potential fines, or other administrative penalties. Additionally, deliberate or negligent misrepresentation of information in the import declaration can result in criminal charges, which may include imprisonment and fines, as outlined in other sections of the Customs Act. The severity of penalties will depend on the nature and extent of the breach.

Area of Law: Customs & Excise Law
Instrument: Instrument
Concepts: Commencement Provisions; Definitions & Interpretation; Enforcement Powers

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