Overview

The Customs Act 1901, enacted by the Parliament of Australia, was designed to regulate the customs process for goods entering Australia, ensuring compliance with the country's trade laws and facilitating the smooth flow of international trade. To address the need for streamlined and efficient customs procedures, the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 introduced significant changes, including the replacement of the import entry process with new provisions for import declarations and warehouse declarations. One such provision, the CEO Instrument No. 72 of 2005, was introduced to address the need for an approved statement for electronic applications regarding permission to examine goods in the presence of a Customs officer, in line with the modernisation and efficiency objectives of the Customs Act. The instrument, approved by the Chief Executive Officer of Customs, facilitates the application process under sections 71D and 71DK of the Act, replacing the previous section 71C, which was repealed as part of the trade modernisation efforts.

Scope and Application

The Customs Act 1901 applies to the importation of goods into Australia, and under its provisions, specific statements are approved by the Chief Executive Officer of Customs to facilitate the process. One such statement, the "VISUAL EXAMINATION APPLICATION," has been approved through CEO Instrument No. 72 of 2005, allowing for electronic applications for permission to examine imported goods in the presence of a Customs officer. This instrument applies to any person or entity making an import declaration or warehouse declaration who requires permission to examine goods, thereby affecting all importers and entities involved in the importation of goods into Australia. The instrument's reach is national, as it pertains to the Customs Act, which is a Commonwealth Act. Notably, no consultation was undertaken for this minor or machinery nature instrument, as it does not substantially alter existing arrangements. The instrument is effective from the day after it is registered.

Key Provisions

The primary sections of F2005L02770, which is an instrument of approval under the Customs Act 1901, pertain to the approval of a "VISUAL EXAMINATION APPLICATION" statement. Section 4A(1A) of the Customs Act defines an approved statement as one that is endorsed by the Chief Executive Officer of Customs, while section 4(2) stipulates that such approval instruments are disallowable under the Acts Interpretation Act 1901. The approved statement replaces a previous form used for applications to examine goods under the repealed section 71C, and is now used under sections 71D and 71DK of the Act for import and warehousing declarations respectively. The Act imposes specific obligations on individuals or entities importing goods into Australia. Under section 68, importers must enter goods for home consumption or warehousing. If an importer lacks the necessary information to complete an import declaration or warehouse declaration, they must apply for permission to have the goods examined by a Customs officer. This application process is detailed in sections 71D and 71DK of the Act, which allow for the examination of goods under supervision. These sections also require that such applications be made in an approved form, as stipulated in section 71L of the Act. Failure to comply with the requirements set out in the Customs Act can result in legal consequences. While the explanatory statement does not detail specific offences or penalties, it is important to note that breaches of the Customs Act can lead to civil and criminal liabilities. The severity of penalties can vary depending on the nature and extent of the breach. For instance, knowingly making a false statement in an application can result in fines and imprisonment, as per the relevant sections of the Customs Act. The exact penalties are not detailed in the explanatory statement but are specified in the main Act. This instrument of approval by the CEO under section 4A(1A) of the Customs Act ensures that the "VISUAL EXAMINATION APPLICATION" statement is compliant with legislative requirements. The instrument, which is of minor or machinery nature, does not require consultation as per section 17 of the Legislative Instruments Act 2003. It comes into effect on the day following its registration, thereby providing clarity and continuity in the application process for examining imported goods.