EXPLANATORY STATEMENT
CEO Instrument of Approval No. 81 of 2005
Customs Act 1901
Subsection 4A(1) of the Customs Act 1901 (the Act) defines an approved form as a form that is approved, by instrument in writing, by the Chief Executive Officer of Customs (the CEO). Subsection 4A(2) of the Act provides that the instrument by which a form 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 forms are legislative instruments.
Background
Section 64AB of the Act requires a cargo report to be provided in relation to a ship or aircraft on a voyage or flight to Australia from a place outside Australia. Section 64AB was repealed and replaced by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 on 19 July 2005. New subsection 64AB(4A) provides, in part, that a documentary cargo report must be in writing; be in an approved form; contain such information as is required by the form; and be signed in a manner specified in the form.
CEO Instrument of Approval No. 81 of 2005 approves the attached “CARGO REPORT (SEA) (B351 September 2005)” form as an approved form for the purposes of communicating, by document, particulars of:
a) all goods that a cargo reporter has arranged to be carried on a ship on a voyage and that are intended to be unloaded from the ship at a port in Australia (whether the first port or any subsequent port on the same voyage), other than goods that are accompanied personal or household effects of a passenger or member of the crew or ship’s stores; and
b) all goods that the cargo reporter has arranged to be carried on a ship and that are intended to be kept on board the ship for shipment to a place outside Australia, other than goods that are accompanied personal or household effects of a passenger or member of the crew or ship’s stores.
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 Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, enacted in 2001, aimed to streamline customs procedures and enhance the efficiency of international trade by modernising the regulatory framework. This Act introduced significant changes to the Customs Act 1901, including the requirement for documentary cargo reports to be submitted in an approved form when goods are transported to Australia by sea. The gap it addressed was the need for a standardised and efficient reporting system to facilitate the movement of goods while ensuring compliance with customs regulations. CEO Instrument of Approval No. 81 of 2005, issued by the Chief Executive Officer of Customs under the authority granted by the Customs Act 1901, serves to approve the "CARGO REPORT (SEA) (B351 September 2005)" form for use in documenting the particulars of goods carried on a ship to or from Australia, thereby implementing the legislative changes introduced by the 2001 Act. This approval is intended to ensure that cargo reporting meets the necessary legal requirements and contributes to the effective administration of customs procedures.
Scope and Application
The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 amends the Customs Act 1901 to establish new requirements for cargo reporting for goods arriving in Australia by sea. Specifically, the Act mandates that a documentary cargo report must be provided for goods intended for unloading in Australia, as well as for goods intended for onward shipment outside Australia, in an approved form and containing specified information. CEO Instrument of Approval No. 81 of 2005, which approves the “CARGO REPORT (SEA) (B351 September 2005)” form, applies to cargo reporters who are responsible for arranging the carriage of goods on a ship to Australia or for onward shipment. This requirement applies to goods other than personal or household effects of passengers, crew, or ship's stores. The scope of the Act is national, applying to all cargo reporters involved in the maritime transport of goods to and from Australia. The instrument does not specify any exclusions or exemptions, but its minor or machinery nature means it does not substantially alter existing arrangements. The instrument will take effect on the day after its registration.
Key Provisions
The Customs Act 1901, specifically under section 64AB, mandates that a documentary cargo report must be submitted for ships or aircraft arriving in Australia from outside the country. This report must be in writing, adhere to an approved form, include all required information as specified by the form, and be signed appropriately as directed by the form (subsection 64AB(4A)). The CEO Instrument of Approval No. 81 of 2005 has approved the "CARGO REPORT (SEA) (B351 September 2005)" form, which is designed to communicate details about goods carried on a ship intended for unloading in Australia or for continued shipment overseas, excluding personal or household effects of passengers, crew, or ship’s stores.
Under this Act, cargo reporters have the obligation to ensure that their cargo reports are completed accurately and in accordance with the approved form. This includes providing all necessary information, signing the report as required, and ensuring that the report is submitted in a timely manner. The cargo report must detail all goods arranged to be carried on a ship that are intended for unloading at any Australian port, as well as those intended for continued shipment outside Australia. This ensures that customs authorities have comprehensive and accurate information about the cargo being transported into or through Australia.
Failure to comply with the requirements of the Act can result in various consequences. While specific penalties are not detailed in the explanatory statement, breaches of customs regulations can generally lead to fines, seizures of goods, and potential criminal charges in severe cases. The penalties may vary depending on the severity of the breach, with potential maximum penalties available under other sections of the Customs Act 1901. Accurate and timely compliance with the cargo reporting requirements is therefore crucial to avoid these potential repercussions.