Overview

The Customs Act 1901 was enacted to regulate the importation and exportation of goods into and out of Australia. CEO Instrument No. 8 of 2005 amends the form approved for incoming passengers to declare their accompanied personal or household effects, aligning it with new rules on duty-free allowances. This legislative action was taken by the Chief Executive Officer of Customs, under the authority of the Customs Act 1901, and commenced on 22 February 2005. The policy objective of this amendment is to ensure that the declaration process remains efficient and compliant with the updated duty-free limits, while maintaining the integrity of customs regulations. The instrument reflects the increased allowances for general goods, alcohol, and tobacco, thereby updating the form to accurately capture the necessary information from incoming passengers.

Scope and Application

The Customs Act 1901, specifically subsection 4A(1), defines an approved form as one that is approved by the Chief Executive Officer (CEO) of Customs through a written instrument. This approval process is detailed in subsection 4A(2), which also states that the instrument itself is a disallowable instrument under section 46A of the Acts Interpretation Act 1901. The legislation applies to individuals and entities involved in the import of goods into Australia, focusing particularly on accompanied personal or household effects of passengers arriving by ship or aircraft. These effects are exempt from formal import entry requirements but must have their information provided as per the regulations. The geographic scope of the Act is national, as it pertains to the importation into Australia. The new rules, effective from 1 February 2005, increase the value of duty-free goods travellers can bring into Australia, with specific allowances for different categories of goods, such as general goods, alcohol, and tobacco. The CEO Instrument of Approval No. 8 of 2005 approves the new Incoming Passenger Card form, which reflects these updated duty-free concessions, while revoking the previous approval for the older form (No. 15 ITA (Design date 07/03)). The instrument was made without consultation due to its minor and machinery nature, and it commenced on 22 February 2005, aligning with the availability of the new Incoming Passenger Card.

Key Provisions

The Customs Act 1901, particularly through subsections 4A(1) and 4A(2), establishes that any form approved by the Chief Executive Officer of Customs, through written instrument, qualifies as an approved form (subsection 4A(1)). Furthermore, the instrument approving such forms is considered a disallowable instrument under section 46A of the Acts Interpretation Act 1901 (subsection 4A(2)). Paragraphs 68(1)(d) to (i) of the Act specify categories of goods exempt from formal import entry requirements, including accompanied personal or household effects of passengers arriving by ship or aircraft. Despite this exemption, the Act mandates that in specified circumstances, the owner of such goods must provide information about them as directed by regulations (subsection 71(1)). Regulation 41 of the Customs Regulations 1926 specifies that this information must be submitted in an approved form or statement, and the CEO has approved Incoming Passenger Cards in various languages for this purpose. The obligations under this legislation require travellers to complete and submit an approved Incoming Passenger Card when entering Australia with accompanied personal or household effects. This card must be filled out in accordance with the approved form as specified by CEO Instrument of Approval No. 8 of 2005, which replaced the previous approval (CEO Instrument of Approval No. 15 of 2003). This requirement ensures that travellers provide accurate information about their belongings, thus facilitating compliance with customs regulations. The approved Incoming Passenger Card must be completed truthfully and submitted to the relevant authorities upon request. The Act does not explicitly outline specific offences, penalties, or consequences for non-compliance with the form requirements. However, failure to provide the required information or submit an approved form when requested can be considered a breach of the regulations. This breach could potentially lead to delays, additional scrutiny, or other administrative actions taken by customs officers. The severity of such consequences would depend on the specific circumstances and the discretion of the customs authorities involved. It is important for travellers to adhere to the regulations to avoid any inconvenience or potential complications during their entry into Australia.