Overview

The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 was enacted to modernise and streamline customs procedures, addressing inefficiencies and outdated practices in the management of imported goods. This Act introduced significant changes to the Customs Act 1901, particularly in the context of movement applications for imported goods not entered for home consumption or warehousing. By amending Section 71E, the Act ensures that only specific operators such as the ship or aircraft operator, cargo reporters, or stevedores and depot operators can apply for the movement of such goods, enhancing control and accountability. The requirement for electronic movement applications, as detailed in Section 71L, ensures that the information communicated aligns with approved statements, facilitating efficient customs processing. CEO Instrument No. 68 of 2005, which approves the "UNDERBOND MOVEMENT APPLICATION– SEA" statement for goods imported by sea that have not been entered for home consumption or warehousing, complements these legislative changes by providing a specific format for electronic movement applications in these circumstances. This instrument, not subject to consultation due to its minor and procedural nature, streamlines the application process for sea-imported goods under the Customs Act 1901, thereby supporting the broader objectives of the 2001 Act to modernise customs operations.

Scope and Application

The Customs Act 1901, as amended by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, regulates the movement of goods that are subject to Customs control. Specifically, section 71E of the Act allows for the application to move goods to a specified location after importation, with certain conditions and requirements. The CEO Instrument No. 68 of 2005, issued under subsection 4A(1A) of the Act, provides an approved statement for the "UNDERBOND MOVEMENT APPLICATION– SEA" concerning goods imported by sea that have not been entered for home consumption or warehousing. This instrument is a legislative instrument under paragraph 6(d) of the Legislative Instruments Act 2003 and is a disallowable instrument as per section 46A of the Acts Interpretation Act 1901. The application for moving such goods must be made electronically by the operator of the ship or aircraft, a cargo reporter, or a stevedore or depot operator who has or intends to take possession of the goods, while the owner of the goods is precluded from making such an application in these circumstances. The instrument applies nationally within the Commonwealth of Australia and became effective on the day following its registration.

Key Provisions

The main operative sections of this legislation revolve around the approval of statements under the Customs Act 1901 (the Act) and the specific requirements for movement applications for imported goods. Subsection 4A(1A) of the Act specifies that an approved statement is one that has been approved in writing by the Chief Executive Officer (CEO) of Customs. This approval is crucial as it makes the statement a legislative instrument under paragraph 6(d) of the Legislative Instruments Act 2003. Section 71E of the Act outlines the process for applying for permission to move imported goods that have not been entered for home consumption or warehousing. The amendments to this section by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 further clarify that only specific parties, such as the operator of the ship or aircraft, a cargo reporter, or the stevedore or depot operator, can make such movement applications electronically. It is important to note that the owner of the goods cannot make a movement application in these circumstances. The Act imposes several obligations and requirements on the parties involved in the movement of imported goods. For instance, section 71L of the Act mandates that any electronic movement application must include specific information as set out in an approved statement. The CEO Instrument No. 68 of 2005 specifically approves the “UNDERBOND MOVEMENT APPLICATION– SEA” statement for goods imported by sea that have not been entered for home consumption or warehousing. This ensures that the necessary information is provided to Customs for the control of these goods. Furthermore, the requirement for electronic submission of movement applications streamlines the process and enhances the efficiency of customs operations. The legislation also includes provisions for potential breaches and the associated consequences. Although the explanatory statement does not detail specific offences or penalties, breaches of the Customs Act 1901 can generally lead to both civil and criminal consequences. Civil penalties can include fines and other monetary penalties, while criminal penalties can result in imprisonment or additional fines. The exact penalties depend on the nature and severity of the breach, as well as any relevant provisions in the Act or other applicable laws. It is essential for all parties involved to comply with the requirements set out in the Act to avoid any legal repercussions.