Overview

The Customs Act 1901, enacted by the Australian Parliament, was amended to address the modernisation of international trade practices, including the method of entering goods for home consumption or warehousing. To facilitate these changes, the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 introduced new sections for making import declarations and requests for cargo release, as well as warehouse declarations. The problem this legislation aimed to address was the need to update the forms and methods for documenting the entry of goods into Australian warehouses to align with contemporary trade practices. The CEO Instrument of Approval No. 90 of 2005, under the authority of the Customs Act, approved a new "Warehouse Declaration (Declaration into a Warehouse - N20) (B368 Sept 05)" form to accommodate these changes, ensuring that documentary entries for warehousing comply with the updated legal requirements. This instrument, which does not require consultation as it is minor in nature, came into effect on the day after its registration.

Scope and Application

CEO Instrument of Approval No. 90 of 2005 pertains to the Customs Act 1901, specifically under subsection 4A(1) and 4A(2), which pertain to the approval of forms by the Chief Executive Officer of Customs. The instrument relates to the use of approved forms for making documentary entries for warehousing in respect of goods subject to section 68 of the Act. The approved form, the "Warehouse Declaration (Declaration into a Warehouse - N20) (B368 Sept 05)", must be used for communicating a warehouse declaration for goods intended for warehousing, as per the new method introduced by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. This instrument applies to any person or entity entering goods for warehousing purposes in Australia, thereby affecting all importers who must comply with the Customs Act. The geographic reach of this legislation is national, as it applies across Australia, including the territories. The instrument does not specify any exclusions or exemptions, and its application is further extended or restricted by subordinate instruments as necessary. The instrument became effective on the day following its registration, following the minor or machinery nature of the instrument which exempted it from the consultation requirements under section 17 of the Legislative Instruments Act 2003.

Key Provisions

Section 4A(1) of the Customs Act 1901 outlines that an approved form is one that has been formally approved in writing by the Chief Executive Officer of Customs (CEO). This approval process is crucial as it ensures that any form used to communicate with Customs is compliant with the legislative requirements. Section 4A(2) further explains that the instrument approving such forms is considered a disallowable instrument under the Acts Interpretation Act 1901. This means that although the CEO has the authority to approve these forms, the Parliament can potentially disallow the instrument if it deems necessary. Paragraph 6(d) of the Legislative Instruments Act 2003 then identifies approved statements as legislative instruments, thereby embedding this approval process within the broader legislative framework. Under section 68 of the Customs Act 1901, any goods imported into Australia or intended for importation must be entered for home consumption or warehousing. This entry process was significantly revised on 19 July 2005 with the repeal of section 71A by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. The new provisions introduced three distinct methods for entering goods: an import declaration under section 71A, a request for cargo release under section 71DB, and a warehouse declaration under section 71DH. These methods are now encapsulated in the revised definition of an import entry in subsection 4(1) of the Act. The CEO has approved a new form, the "Warehouse Declaration (Declaration into a Warehouse - N20) (B368 Sept 05)", to facilitate documentary entries for warehousing of imported goods under these new provisions. The obligations imposed by the Act on parties or entities include the requirement that any import entry communicated to Customs by document must adhere to the approved form, include all required information, and be signed as indicated on the form, as stipulated in section 71K. For the warehousing of goods, this means that any declaration intended for warehousing must now be made using the newly approved Nature 20 form, reflecting the updated entry methods. This ensures that all documentation is standardised and compliant with current legal requirements, facilitating smoother processing and compliance by Customs. Failure to comply with the provisions of the Customs Act 1901 can result in various civil and criminal consequences. While the specific offences and penalties are not detailed in the provided text, it is known that breaches of customs legislation can lead to penalties, which may include fines or imprisonment, depending on the severity of the breach. The maximum penalties for such offences are determined by the specific nature of the breach and are outlined in the relevant sections of the Act. Adhering to the approved forms and procedures is thus critical for avoiding these potential consequences.