EXPLANATORY STATEMENT
CEO Instrument of Approval No. 74 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 163 of the Act provides in part that refunds, rebates and remissions of duty may be made in respect of goods generally, or in respect of goods included in a class of goods.
Paragraph 163(1AA)(a) of the Act provides that regulations may prescribe the manner of making application, either by document or by computer, for such refunds, rebates or remissions.
Paragraph 128(1A)(a) of the Customs Regulations 1926 provides that an application by computer for a refund, a rebate or a remission of duty must be in an approved form.
The “Application for Refund, Rebate and Remission” statement is the approved statement for the purposes of making a computer application for refund, rebate or remission of duty in respect of an import declaration made under the amended Customs Act (as defined in section 4 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2003).
The CEO has previously approved statements for making a application by computer for a refund, rebate or remission. However, the new “REFUND, REMISSION OR REBATE APPLICATION” statement is necessary as a result of amendments to the Act made by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act).
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. The computers applications for a refund, rebate or remission require details of the import entry, to which the duty that is the subject of the refund, rebate or remission application relates, to be provided.
On 19 July 2005, section 71A was repealed by the ITM Act and replaced with three new provisions.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) 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).
Therefore, as a consequence of the repeal of section 71A and the new method of entering goods for home consumption under an import declaration, the new “REFUND, REMISSION OR REBATE APPLICATION” statement has been approved and requires the details of the import declaration, as opposed to import entry, to be provided.
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.