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On 19 July 2005, section 71A was repealed by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act) and replaced with three new provisions.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.
Overview
The Customs Act 1901, enacted by the Parliament of Australia, was amended to address the need for modernised international trade practices. One significant change was the introduction of new methods for entering goods into Australia, including home consumption and warehousing, as outlined in sections 71A, 71DB, and 71DH. To facilitate these changes, the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 repealed section 71A and introduced new procedures for import entries. In response to these legislative updates, the Chief Executive Officer (CEO) of Customs has approved a new form, the "Import Declaration (N 10) - Post (B374 Sept/05)" through CEO Instrument of Approval No. 89 of 2005. This form is designed to align with the new import declaration process for goods intended for home consumption and imported through the postal service, ensuring compliance with the updated requirements of the Customs Act 1901.
Scope and Application
The CEO Instrument of Approval No. 89 of 2005 pertains to the Customs Act 1901, governing the forms approved by the Chief Executive Officer of Customs for use in documenting import declarations of goods intended for home consumption that are imported into Australia via postal services. The instrument specifies the approval of the "Import Declaration (N 10) - Post (B374 Sept/05)" form, which is tailored to meet the requirements of the new import entry process that was established following the repeal of section 71A and the introduction of import declarations. This approval applies to individuals or entities making import declarations for goods entering Australia by post, ensuring that these declarations are made in a form that complies with the legal requirements stipulated under the Customs Act 1901. The instrument does not specify any exclusions or exemptions and operates within the Commonwealth jurisdiction, impacting all entities and persons involved in the importation of goods into Australia through postal services.
Key Provisions
The CEO Instrument of Approval No. 89 of 2005, under the Customs Act 1901, introduces a new approved form for making an import declaration for goods intended for home consumption that are imported into Australia via the postal service. Specifically, the new "Import Declaration (N 10) - Post (B374 Sept/05)" form is approved for use under section 71K of the Act (paragraph 1). This form replaces the previous requirements for making an entry for home consumption following the repeal of section 71A and the introduction of new methods for entering goods under sections 71A, 71DB, and 71DH of the Act (paragraph 2).
The obligations imposed by the Act on the parties involved are primarily concerned with ensuring that all import entries for home consumption and warehousing are made in the approved form, and that these forms include all the required information. The importer or their representative must ensure that the import declaration is properly filled out, signed in the manner indicated, and submitted to Customs (section 71K) (paragraph 3). Furthermore, the importer is responsible for ensuring that all information provided in the declaration is accurate and complete, as any discrepancies or false information can lead to further scrutiny or legal consequences (paragraph 4).
Failure to comply with the requirements set out in the Act can result in civil or criminal penalties. For instance, providing false or misleading information in an import declaration can result in fines and/or imprisonment, depending on the severity of the offence (subsection 136(1) of the Act) (paragraph 5). Additionally, any person who fails to make an import declaration or who makes a false statement in an import declaration can be subject to a pecuniary penalty of up to $22,200 for an individual and $111,000 for a body corporate (subsection 136(3) of the Act) (paragraph 6). It is essential for importers and their representatives to familiarise themselves with the requirements of the Act and to ensure that they are correctly followed to avoid potential legal consequences.