EXPLANATORY STATEMENT

CEO Instrument of Approval No. 88 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 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 (in respect of imported goods and warehoused goods) or warehousing was made under section 71A of the Act as an import entry.

On 19 July 2005, section 71A was repealed by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act) and replaced with three new provisions.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).   The three new methods of entering goods for either home consumption or warehousing are included in the new definition of import entry in subsection 4(1) of the Act.

Section 71K of the Act provides in part that an import entry that is communicated to Customs by document, must be in an approved form, must include such information as the approved form requires and must be signed in the manner indicated in the approved form.  Under section 71K, the CEO has previously approved the Nature 10 form for making a documentary entry for home consumption in respect of imported goods.

However, as a consequence of the repeal of section 71A and the new method of entering imported goods for home consumption under an import declaration, the CEO has approved a new Nature 10 form for making a documentary entry for home consumption in respect of imported goods to include references to this new method.

Section 71K of the Act also provides that a return for the purposes of subsection 70(7) of the Act that is communicated to Customs by document must communicate such information as is set out in an approved form.  Subsection 162A(2A) of the Act provides for the communication of information to Customs in relation to goods to be imported temporarily without payment of duty.  Paragraph 162AA(3)(a) provides that an application communicated by document for the purposes of subsection 162A(2A) must be communicated be in an approved form.

The new form has also been approved for the purposes of communicating to Customs:

a)        a documentary return for special clearance goods under subsection 70(7) of the Act;

b)        a documentary application under subsection 162A(2A) of the Act to take delivery of goods temporarily imported without duty.

The form that the CEO had previously approved setting out all the information that was required to be included in a documentary import entry in respect of imported goods being entered for home consumption was also approved for the two additional purposes in paragraphs (a) and (b).  These additional purposes have not been affected by the ITM Act.

CEO Instrument of Approval No. 88 of 2005 approves the “Import Declaration (N 10) (B650 Aug/05)” form as an approved form for the purposes of communicating, by document:

a)        an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption;

b)        a return for special clearance goods under subsection 70(7) of the Act; and

c)        an application under subsection 162A(2A) of the Act to take delivery of goods temporarily imported without duty.

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.