EXPLANATORY STATEMENT
CEO Instrument of Approval No. 91 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On 19 July 2005, section 71A was repealed by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act) and replaced with three new provisions.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 or a return for the purposes of subsection 69(5) or 70(7) of the Act, 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 30 form for making a documentary entry for home consumption or a return for the purposes of subsection 69(5) or 70(7) in respect of warehoused goods.
However, as a consequence of the repeal of section 71A and the new method of entering warehoused goods for home consumption under an import declaration, the CEO has approved a new Nature 30 form for making a documentary entry for home consumption or a return for the purposes of subsection 69(5) or 70(7) in respect of warehoused goods to include references to this new method.
CEO Instrument of Approval No. 91 of 2005 approves the “Import Declaration out of Warehouse (Import Declaration N30) (B369 Sept 05)” form as an approved form for the purposes of communicating, by document:
a) an import declaration in respect of warehoused goods that are intended to be entered for home consumption; and
b) a return for like customable goods under subsection 69(5) of the Act.
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
This instrument commences at the same time as import cut-over time (as defined in section 4 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2001. Currently that time is 2am AEST on 12 October 2005.
Overview
The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 was enacted to address the need for modernising international trade procedures within Australia. This legislation, introduced by the Australian Parliament, aimed to streamline customs processes by replacing outdated methods of entry for imported goods with more efficient systems. One of the critical gaps it sought to fill was the need for updated documentation forms that align with the new customs entry procedures. CEO Instrument of Approval No. 91 of 2005 was subsequently introduced to address the requirement for an approved form under the Customs Act 1901, specifically to accommodate the new import declaration process for warehoused goods intended for home consumption. This instrument ensures that the approved form accurately reflects the modernised customs procedures, thereby facilitating smoother and more efficient customs operations.
Scope and Application
CEO Instrument of Approval No. 91 of 2005 amends the Customs Act 1901 by approving the "Import Declaration out of Warehouse (Import Declaration N30) (B369 Sept 05)" form as an approved form for making documentary entries for home consumption of warehoused goods and returns for like customable goods. The approval applies to individuals and entities involved in the importation of goods into Australia, specifically those who are required to submit an import declaration or a return in respect of warehoused goods for home consumption. The geographic reach of the Act is national, applying throughout Australia as it pertains to the Customs Act 1901, a Commonwealth Act. There are no stated exclusions or exemptions in this instrument, but it is of a minor or machinery nature and does not substantially alter existing arrangements. The instrument commences at the same time as import cut-over time, which is currently set at 2am AEST on 12 October 2005. The approval extends the application of the Customs Act 1901 through the specified subordinate instrument, aligning with the updated procedures for entering goods for home consumption post the repeal of section 71A.
Key Provisions
The primary operative sections of the Customs Act 1901, particularly in the context of CEO Instrument of Approval No. 91 of 2005, revolve around the approval of forms used for the declaration of imported goods intended for home consumption or warehousing. Section 4A(1) of the Act defines an approved form as one that is approved by the Chief Executive Officer of Customs (CEO) through a written instrument. This definition is crucial because it underpins the requirement that specific forms must be used for making entries and declarations related to imported goods. Section 4A(2) further clarifies that such instruments are subject to disallowance under section 46A of the Acts Interpretation Act 1901, thereby ensuring a level of parliamentary oversight. In line with these provisions, section 71K stipulates that any import entry or return communicated to Customs must be in an approved form, include the requisite information, and be signed appropriately. This requirement ensures that the information submitted is both accurate and legally compliant.
The obligations imposed by the Act and the associated instrument on parties or entities involve strict adherence to the approved forms and their contents. Importers and customs brokers must use the approved "Import Declaration out of Warehouse (Import Declaration N30) (B369 Sept 05)" form when making an import declaration for warehoused goods intended for home consumption. This form must be completed accurately with all necessary details as required by the approved format. Additionally, the form must be signed in the manner specified, which often includes the signature of an authorised person, such as a customs broker or the importer themselves. These obligations ensure that the information submitted to Customs is both standardised and verifiable, facilitating efficient processing of import declarations.
The Act and the associated instrument also outline specific consequences for non-compliance. Breaches of the requirements to use an approved form or to provide the necessary information can result in both civil and criminal penalties. Under the Customs Act, penalties for providing false or misleading information can include fines up to a significant amount, often reflecting the seriousness of the offence. Additionally, repeated or egregious violations may result in criminal charges, which could lead to imprisonment. These penalties serve as deterrents against non-compliance, ensuring that all parties adhere to the legislative requirements and thereby maintain the integrity of the import declaration process.