EXPLANATORY STATEMENT
CEO Instrument of Approval No. 92 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 forms are legislative instruments.
Background
Section 71E of the Act provides that where goods, after their importation, will be subject to the control of Customs, application may be made to Customs for permission to move those goods, or goods of that kind, to a place specified in the application.
Under amendments made the section 71E by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act), if imported goods have been entered for home consumption or warehousing, the movement application may be made be made by the owner of the goods electronically or by document.
Under section 71K of the Act, a documentary movement application must be in an approved form; must contain such information as the approved form requires; and must be signed in the manner indicated in the approved form.
CEO Instrument of Approval No. 92 of 2005 approves the “MOVEMENT PERMISSION APPLICATION (B370 Sept 05)” form as an approved form for the purposes of making, by document, an application for permission to move goods that are subject to Customs control.
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, defines the legislative framework for the regulation of customs and excise in Australia. One notable instrument within this act is CEO Instrument of Approval No. 92 of 2005, which was introduced to address the procedural requirements for making documentary applications for the movement of goods subject to Customs control. The 2001 amendments to the Customs Act, through the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act, streamlined the process by which such applications could be made electronically or by document. The CEO Instrument of Approval No. 92 of 2005 specifically approves the "MOVEMENT PERMISSION APPLICATION (B370 Sept 05)" form as an accepted format for documentary applications under section 71K of the Act, ensuring that such applications contain the necessary information and are signed appropriately. This instrument, which does not require consultation due to its minor nature, commenced on the day after its registration.
Scope and Application
The Customs Act 1901, as amended by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, provides for the control of imported goods by Customs, including the ability for owners of such goods to apply for permission to move them. This application can be made electronically or by document, with the latter requiring the use of an approved form. CEO Instrument of Approval No. 92 of 2005 specifically approves the "MOVEMENT PERMISSION APPLICATION (B370 Sept 05)" form as an approved form for documentary applications. This instrument applies to any person or entity seeking to move goods that are under Customs control, effectively setting the procedural requirements for such applications. The geographic reach of the Act is nationwide, applying across the Commonwealth of Australia, as it pertains to the control and movement of goods subject to Customs. There are no stated exclusions, exemptions, or thresholds in this particular instrument, but the application of the Act and its amendments may be extended or restricted through subordinate instruments. This particular approval of the form is considered a minor or machinery instrument, thus no consultation was undertaken before its creation.
Key Provisions
The primary operative sections of the Customs Act 1901 as amended by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, and further clarified by CEO Instrument of Approval No. 92 of 2005, provide for the approval of a specific form, the "MOVEMENT PERMISSION APPLICATION (B370 Sept 05)" (section 71E). This form allows for the application for permission to move goods subject to Customs control, which have been entered for home consumption or warehousing, either electronically or by document (section 71K). The approved form, as outlined in section 4A, must contain specific information required by the form itself and must be signed as indicated.
Under these sections, parties or entities governed by the Act must ensure that any application for permission to move goods subject to Customs control is made using the approved form. This involves completing the form accurately, ensuring it contains all required information, and signing it appropriately. Failure to comply with these requirements may result in the application being deemed invalid or not properly submitted.
The Act also imposes clear obligations on the parties involved. The owner of the goods must submit an application for permission to move the goods if they are subject to Customs control. The application must be made in an approved form, and if made by document, it must adhere to the specifications laid out in section 71K of the Act. Any failure to comply with these provisions may lead to legal consequences, including the denial of permission to move the goods or other penalties as determined by Customs.
In terms of penalties, the Act does not specify particular offences or maximum penalties within the explanatory statement or the CEO Instrument of Approval No. 92 of 2005. However, any breach of the requirements for making an application under section 71E and 71K could result in administrative penalties or other actions taken by Customs. The consequences of such breaches would depend on the specific circumstances and the discretion of Customs in enforcing the provisions of the Act.