Overview

The Customs Act 1901 was enacted to provide for the administration of customs and excise, including the regulation of goods entering and exiting Australia. This Act addresses the need for streamlined and efficient customs procedures, particularly in relation to the import of personal and household effects of passengers. CEO Instrument No. 9 of 2005 was introduced to update the Incoming Passenger Card, an approved form used by travellers to provide information about their accompanied personal or household effects, to reflect new duty-free concessions that took effect on 1 February 2005. This instrument, approved by the Chief Executive Officer of Customs, aligns with the regulatory framework established under the Customs Act 1901 and the Customs Regulations 1926. The policy objective of this update was to ensure that the Incoming Passenger Card accurately reflects the changes in duty-free allowances, thereby facilitating compliance with customs regulations and enhancing the efficiency of customs processing. The instrument was enacted without consultation as it was considered minor and did not substantially alter existing arrangements.

Scope and Application

The Customs Act 1901 applies to individuals and entities involved in the importation of goods into Australia, encompassing various industries and transactions. Specifically, it applies to travellers bringing personal or household effects into the country, as these are exempt from formal import entry requirements but must provide information in the specified manner. The geographic reach of the Act is national, applying across the Commonwealth of Australia. The Act does not specify exclusions or thresholds directly but refers to regulations that can set parameters for the application of its provisions. The Customs Regulations 1926 extend the application of the Act by detailing requirements for information provision and the use of approved forms, such as the Incoming Passenger Card. CEO Instrument No. 9 of 2005, which approves a new form of the Incoming Passenger Card, is a subordinate instrument that enhances the application of the Customs Act by updating the form to reflect new duty-free concessions. This instrument does not require consultation as it is of a minor or machinery nature and does not substantially alter existing arrangements. The instrument commences on 22 February 2005, marking the availability of the updated Incoming Passenger Card for use.

Key Provisions

The Customs Act 1901, through subsection 4A(1), defines an approved form as one that is approved in writing by the Chief Executive Officer (CEO) of Customs. This definition is crucial for ensuring that any forms used for customs purposes are formally recognised by the relevant authority (subsection 4A(1)). The approval of these forms is also noted as a disallowable instrument under subsection 4A(2) of the Act, indicating that it can be subject to disallowance procedures (subsection 4A(2)). Furthermore, the Act outlines specific classes of goods that are exempt from formal import entry requirements, such as accompanied personal or household effects of passengers (paragraph 68(1)(d)). However, despite this exemption, the Act mandates that the owner of such goods must provide specified information in a manner and form as outlined in the regulations (subsection 71(1)). Under the Customs Regulations 1926, any information required under section 71 of the Act must be provided in an approved form or statement. This requirement is crucial for ensuring that the necessary information is collected accurately and efficiently. Regulation 41 of these regulations has approved the use of Incoming Passenger Cards, which are available in multiple languages, for passengers to declare their accompanied personal or household effects. The CEO has approved these cards, facilitating compliance with the information requirements specified in the Act (Regulation 41). The new rules, effective from 1 February 2005, have increased the duty-free allowances for travellers bringing goods into Australia, which are now reflected in the approved Incoming Passenger Cards. The CEO Instrument No. 9 of 2005 plays a significant role by approving a new version of the Incoming Passenger Card (No. 15 JAP (Design date 03/05)) and revoking the previous approval for the former card (No. 15 (Design date 07/03) (Japanese)). This change ensures that travellers use the most current form that reflects the updated duty-free concessions. It is important to note that no consultation was undertaken under section 17 of the Legislative Instruments Act 2003, as this instrument is considered minor and does not substantially alter existing arrangements (Consultation). The instrument commenced on 22 February 2005, making the new card available for use. The Act and regulations impose obligations on travellers to provide accurate information regarding their accompanied personal or household effects using the approved Incoming Passenger Card. Failure to comply with these requirements can result in penalties or other consequences, although specific details about these potential repercussions are not outlined in the text. It is essential for travellers to adhere to these obligations to avoid any legal issues or complications during their entry into Australia.