Customs Act 1901 - CEO Instrument of Approval No. 82 of 2005

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Legislation au F2005L03003 Not in force Legislative Instrument

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EXPLANATORY STATEMENT

CEO Instrument of Approval No. 82 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  Section 64AB was repealed and replaced by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 on 19 July 2005.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. 82 of 2005 approves the attached “CARGO REPORT (AIR) (B350 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 an aircraft on a flight and that are intended to be unloaded from the aircraft at an airport in Australia (whether the first airport or any subsequent airport on the same voyage), other than goods that are accompanied personal or household effects of a passenger or member of the crew or aircraft’s stores; and

b)        all goods that the cargo reporter has arranged to be carried on an aircraft 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 aircraft’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 was enacted to modernise and streamline customs processes and documentation in Australia, addressing gaps and inefficiencies in existing trade and cargo reporting mechanisms. This Act was passed by the Parliament of Australia with the policy objective of enhancing the efficiency and effectiveness of customs operations to facilitate international trade while ensuring compliance with regulatory requirements. One specific area it targeted was the documentation required for cargo reports concerning aircraft arriving in Australia from overseas. To implement these changes, the Customs Act 1901 was amended to require that documentary cargo reports be in an approved form, which must be specified by the Chief Executive Officer of Customs. The CEO Instrument of Approval No. 82 of 2005 thus approves a specific form for cargo reports on aircraft, ensuring that all relevant goods are properly documented and declared, thereby supporting the Act’s objectives of modernising trade processes and maintaining regulatory compliance.

Scope and Application

The Customs Act 1901, as amended by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, mandates the submission of a documentary cargo report for aircraft flights to Australia from overseas. This requirement is facilitated by CEO Instrument of Approval No. 82 of 2005, which approves the “CARGO REPORT (AIR) (B350 September 2005)” form for this purpose. This approved form must be used to communicate details of all goods arranged to be carried on an aircraft that are intended for unloading at an Australian airport, excluding personal or household effects of passengers or crew and aircraft stores. Similarly, it must detail goods intended to remain on board for shipment to a location outside Australia, again excluding personal or household effects of passengers or crew and aircraft stores. This instrument applies to cargo reporters arranging for goods to be transported on aircraft flights to Australia, thereby affecting the aviation and logistics industries. While the instrument is of minor nature and did not necessitate consultation under the Legislative Instruments Act 2003, it nonetheless sets a formal requirement for documentation in international trade, ensuring compliance with Australian customs regulations. The instrument's commencement follows its registration.

Key Provisions

The CEO Instrument of Approval No. 82 of 2005 provides for the approval of a specific form under the Customs Act 1901. Section 64AB of the Act, which was amended and replaced by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, requires a cargo report to be submitted for certain aircraft flights to Australia. This new requirement necessitates that the cargo report must be in writing, in an approved form, contain the requisite information, and be signed as specified in the form. The Instrument of Approval No. 82 of 2005 specifically approves the “CARGO REPORT (AIR) (B350 September 2005)” form for use in documenting the details of goods carried on an aircraft, distinguishing between those intended for unloading in Australia and those intended for shipment to other destinations. The obligations imposed by this legislation on the parties involved primarily revolve around the accurate and timely submission of the cargo report. Cargo reporters are required to ensure that all relevant details of the goods being transported are accurately documented in the approved form. This includes distinguishing between goods intended for unloading in Australia and those intended for further shipment. The form must be completed in writing, and it must be signed in accordance with the specifications outlined in the form. The requirement to use an approved form ensures uniformity and facilitates the efficient processing of information by customs authorities. Failure to comply with the requirements of the Act and the approved form can result in various consequences. While the Explanatory Statement does not explicitly detail the penalties, under the Customs Act 1901, non-compliance with cargo reporting requirements could potentially lead to fines, penalties, or other enforcement actions. The severity of the penalties would depend on the nature and extent of the breach, but could include substantial financial penalties as stipulated by the Act. The approved form is a legislative instrument, and its use is mandatory for the purposes of ensuring compliance with the legislative requirements governing the documentation of goods transported by aircraft to Australia.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.