EXPLANATORY STATEMENT
CEO Instrument of Approval No. 89 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On 19 July 2005, section 71A was repealed by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act) and replaced with three new provisions.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 goods imported into Australia through the Post to include references to this new method.
CEO Instrument of Approval No. 89 of 2005 approves the “Import Declaration (N 10) - Post (B374 Sept/05)” form for the purposes of communicating, by document, an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption and that are imported into Australia through the Post.
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.