EXPLANATORY STATEMENT
CEO Instrument of Approval No. 87 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 statements are legislative instruments.
Background
Section 71DL of the Act provides that, if a warehouse declaration has been made in respect of goods, authority to deal with the goods in accordance with entry may be refused until the officer doing duty in relation to the declaration has verified particulars of the goods or is satisfied of any other matter that may be relevant to granting the authority to deal. In order to achieve this, the officer may require the owner of the goods to deliver to officer commercial documents in respect of the goods or information in relating the goods.
Under subsection 71DL(3) of the Act, a documentary requirement for the delivery of documents or information must be communicated to the person by whom, or on whose behalf, the declaration was communicated and be in an approved form and contain such particulars as the form requires.
CEO Instrument of Approval No. 87 of 2005 approves the “Notice to Produce Documents Pursuant to section 71DL of the Customs Act 1901 (B652 AUG/05)” form as an approved form for the purposes of making, by document, a requirement for the delivery of documents or information in respect of a warehouse declaration.
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 Act 1901, enacted by the Parliament of Australia, was amended to introduce a more streamlined process for handling goods within warehouses, addressing gaps in the verification and documentation requirements for such goods. One significant update was the introduction of approved forms to facilitate the communication of documentary requirements to the relevant parties. Specifically, CEO Instrument of Approval No. 87 of 2005 was introduced to formalise the "Notice to Produce Documents Pursuant to section 71DL of the Customs Act 1901 (B652 AUG/05)" form as an approved form for use in requiring the delivery of documents or information in relation to a warehouse declaration. This instrument aims to ensure that the communication of documentary requirements is both efficient and legally compliant, thereby supporting the policy objective of maintaining effective customs control and compliance.
Scope and Application
The CEO Instrument of Approval No. 87 of 2005 applies to any person or entity required to comply with documentary requirements under section 71DL of the Customs Act 1901. This encompasses individuals, businesses, and other entities involved in the importation or exportation of goods that necessitate a warehouse declaration. The approval is specifically for the "Notice to Produce Documents Pursuant to section 71DL of the Customs Act 1901 (B652 AUG/05)" form, which must be used to communicate documentary requirements to those involved in warehouse declarations. The form's use is mandatory for any communication of such requirements, ensuring consistency and compliance across the industry. The geographic reach of this approval is national, applying across Australia as per the requirements set out in the Customs Act 1901. There are no stated exclusions or exemptions within the scope of this instrument, which means it applies universally to all relevant persons and entities within the Commonwealth of Australia. Subordinate instruments may extend or specify further details about the application of this form, but no such extensions or restrictions are noted in this particular approval.
Key Provisions
The Customs Act 1901, particularly under section 71DL, outlines the process whereby an officer may refuse authority to deal with goods that are the subject of a warehouse declaration. This refusal can be enforced until certain conditions are met, such as the officer being satisfied about the particulars of the goods or any other relevant matters (section 71DL(1)). To facilitate this, the Act requires the officer to communicate a documentary requirement to the person responsible for the declaration, mandating the delivery of commercial documents or information related to the goods. This requirement must be documented in an approved form, as stipulated in subsection 71DL(3).
In compliance with subsection 4A(1) of the Customs Act 1901, the Chief Executive Officer of Customs has approved the "Notice to Produce Documents Pursuant to section 71DL of the Customs Act 1901 (B652 AUG/05)" form as an approved form. This form must contain the particulars required by the Act and be communicated to the relevant person in a manner prescribed by the Act. This approval is integral to ensuring that documentary requirements are documented correctly and uniformly, thus supporting the effective administration of the customs process.
The obligations imposed by this legislation on parties involved in warehouse declarations are quite specific. Owners of goods subject to a warehouse declaration must comply with any documentary requirements communicated by the officer, including the delivery of necessary commercial documents or information. Failure to provide the required documentation or information can lead to delays in the processing of goods and potentially result in the refusal of authority to deal with the goods. Additionally, the form used to communicate these requirements must be an approved form, as defined and authorised by the CEO, ensuring consistency and legal validity.
Non-compliance with the documentary requirements set forth in this legislation can result in various consequences. Although the explanatory statement does not explicitly detail penalties, breaches of the Customs Act 1901 can generally lead to both civil and criminal penalties, depending on the severity and intent of the breach. Civil penalties can include fines, while criminal penalties can result in imprisonment, reflecting the seriousness with which the Australian government treats compliance with customs regulations. The exact penalties would be determined based on the specific breach and relevant sections of the Customs Act 1901 and other applicable laws.