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On 19 July 2005, section 71A was repealed by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act) and replaced with three new provisions.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.
Overview
The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (ITM Act) introduced changes to the Customs Act 1901 to modernise Australia's customs procedures, addressing inefficiencies and aligning with international trade practices. The Customs Act 1901, enacted by the Australian Parliament, governs the administration of customs duties, the importation and exportation of goods, and related matters. The ITM Act sought to streamline customs processes, reduce bureaucratic burdens, and enhance the efficiency of customs operations. CEO Instrument of Approval No. 88 of 2005, issued under the authority of the Customs Act 1901, approves the "Import Declaration (N 10) (B650 Aug/05)" form as an approved form for various customs-related communications, ensuring compliance with the updated customs entry requirements introduced by the ITM Act. This approval facilitates the streamlined processing of import declarations, special clearance goods returns, and applications for the temporary importation of goods without duty, reflecting the policy objective of modernising and simplifying customs procedures.
Scope and Application
The Customs Act 1901, as amended by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, includes provisions for the entry of goods into Australia, particularly focusing on the approved forms that must be used when communicating with Customs regarding imported goods. The CEO Instrument of Approval No. 88 of 2005, under the Customs Act, approves the "Import Declaration (N 10) (B650 Aug/05)" form for specific uses, including making an import declaration for goods intended for home consumption, submitting a return for special clearance goods, and applying for the temporary import of goods without duty. This approved form must be used by individuals or entities involved in the importation of goods into Australia, ensuring that the information required by the Customs Act is accurately communicated and complies with the legislative requirements. The instrument applies nationally and its provisions cannot be substantially altered without appropriate consultation, as it is considered a minor or machinery nature instrument.
Key Provisions
The Customs Act 1901, as amended, introduces specific requirements for how goods that are imported into Australia or intended to be imported must be entered. Under section 68 of the Act, these goods must be entered either for home consumption or warehousing. The primary operative sections, such as sections 71A, 71DB, and 71DH, delineate the methods for such entries, with section 71A being repealed and replaced by these newer provisions. Specifically, section 71A now pertains to import declarations and requests for cargo release, while section 71DH addresses warehouse declarations.
The obligations imposed by the Act on parties or entities governed by it are multifaceted. For instance, section 71K stipulates that any import entry communicated by document to Customs must adhere to an approved form, which includes specific details as required by that form and must be signed appropriately. Additionally, section 71K mandates that any return for special clearance goods or an application for temporary import of goods without duty must also be communicated in an approved form, as outlined in subsections 70(7) and 162A(2A) respectively. The CEO has approved the “Import Declaration (N 10) (B650 Aug/05)” form to meet these requirements, encompassing import declarations, returns for special clearance goods, and applications for temporary import without duty.
Any breaches of the requirements set out in the Customs Act 1901 can result in various consequences. While the Explanatory Statement does not explicitly detail the penalties for non-compliance, under the general provisions of the Act, penalties for breaches can include fines and potential imprisonment, depending on the severity and nature of the offence. The maximum penalties for contravening the Customs Act can be substantial, reflecting the importance of adhering to these regulatory requirements. Compliance is essential to avoid legal repercussions, which can include civil and criminal penalties, thereby underscoring the necessity for accurate and timely documentation in accordance with the approved forms.