EXPLANATORY STATEMENT
CEO Instrument of Approval No. 70 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 71E of the Act provides that where goods, after their importation, will be subject to the control of Customs, application may be made to Customs for permission to move those goods, or goods of that kind, to a place specified in the application.
Under amendments made the section 71E by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act), if imported goods have been entered for home consumption or warehousing, the movement application may be made be made by the owner of the goods electronically or by document.
Under section 71K of the Act, a documentary movement application must be in an approved form; must contain such information as the approved form requires; and must be signed in the manner indicated in the approved form.
CEO Instrument No. 70 of 2005 approves the “S71E MOVEMENT APPLICATION” statement in respect of goods that have been entered for home consumption or warehousing.
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 was amended to allow for the electronic or documentary application for the movement of imported goods that have been entered for home consumption or warehousing, a change introduced by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. This amendment aimed to modernise international trade practices by facilitating more efficient and streamlined processes for handling such goods. CEO Instrument No. 70 of 2005, which received approval under subsection 4A(1A) of the Customs Act 1901, provides the approved form for movement applications, specifically the "S71E MOVEMENT APPLICATION" statement. The instrument was enacted by the Chief Executive Officer of Customs, and it serves to formalise the documentation requirements for movement applications, ensuring compliance with the legislative framework. This instrument, which is classified as a minor or machinery nature, did not require consultation as it does not substantially alter existing arrangements, and it came into effect on the day following its registration.
Scope and Application
The Customs Act 1901 applies to the control and movement of goods that have been imported into Australia and are subject to Customs' oversight. Specifically, under section 71E, owners of such goods can apply to Customs for permission to move them to a specified place, a process that can be conducted electronically or via a document, particularly when the goods have been entered for home consumption or warehousing. This process is regulated by section 71K, which mandates that documentary movement applications must be in an approved form, containing specified information and signed in a prescribed manner. The CEO Instrument No. 70 of 2005, which is a legislative instrument under the Legislative Instruments Act 2003, approves the "S71E MOVEMENT APPLICATION" statement for use in these circumstances. The instrument, which is not subject to consultation as it does not significantly alter existing arrangements, commences on the day after its registration.
Key Provisions
The CEO Instrument No. 70 of 2005, under the Customs Act 1901, specifically addresses the requirements for movement applications for goods that have been entered for home consumption or warehousing (section 71E). This legislation clarifies that such applications can be made electronically or in document form. The instrument approves a particular statement, referred to as the "S71E MOVEMENT APPLICATION," which must be used when making a movement application for these goods (section 71K). This statement must be in an approved form, contain the requisite information, and be signed as indicated on the form.
The Act imposes several obligations on the parties involved. For instance, the owner of the imported goods must submit a movement application to Customs if they wish to move these goods to a specified location. This application must adhere to the approved form and contain all necessary information, as stipulated by the approved statement (section 71K). Failure to comply with these requirements can result in delays or denials of the movement application. Furthermore, the application must be signed in the manner prescribed by the approved form, ensuring that the request is authentic and verifiable.
Breach of the provisions outlined in this legislation can have several consequences. Although the specific penalties are not detailed in the explanatory statement, it is understood that any failure to comply with the requirements for movement applications could be considered an offence under the Customs Act 1901. Such offences might lead to civil or criminal penalties, depending on the severity of the breach. For instance, incorrect or incomplete information in the movement application could be seen as an act of non-compliance, potentially resulting in fines or other legal repercussions. It is important for the parties involved to ensure that they adhere strictly to the approved form and all its requirements to avoid any adverse outcomes.