EXPLANATORY STATEMENT
CEO Instrument of Approval No. 67 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On 19 July 2005, section 71A was repealed by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act) and replaced with three new provisions.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 a statement setting out all the information that was required to be included in a computer import entry in respect of warehoused 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 “IMPORT DECLARATION (N30)” statement for the purposes of making an electronic import declaration in respect of warehoused goods being entered for home consumption. The new statement will also refer to the new method of making an import entry as a import declaration.
Section 71L of the Act also provides that an return for the purposes of subsection 69(5) or 70(7) of the Act that is communicated to Customs electronically must communicate such information as is set out in an approved statement.
The new statement has also been approved purposes of communicating electronically to Customs a return for like customable goods under subsection 69(5) of the Act.
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 warehoused goods being entered for home consumption was also approved for this additional purpose. This additional purpose has not been affected by the ITM Act.
CEO Instrument No. 67 of 2005 approves the “IMPORT DECLARATION (N30)” 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
This instrument commences at the same time as import cut-over time (as defined in section 4 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2001. Currently that time is 2am AEST on 12 October 2005.