EXPLANATORY STATEMENT
CEO Instrument of Approval No. 93 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 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On 19 July 2005, section 71A was repealed by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act) and replaced with three new provisions.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.
Under section 71F of the Act, at any time after an import entry that has been communicated to Customs but before the goods to which it relates are dealt with in accordance with the entry, the entry may be withdrawn.
Under section 71K of the Act, a documentary withdrawal of an import entry must be in an approved form. Under section 71K, the CEO has previously approved the form for making a documentary withdrawal of an import entry .
However, as a consequence of the repeal of section 71A and the three new methods of entering goods for home consumption or warehousing, the CEO has approved a new form for making a documentary withdrawal of an import entry to include references to these new methods.
CEO Instrument of Approval No. 93 of 2005 approves the “IMPORT/ WAREHOUSE DECLARATION WITHDRAWAL (B371 SEP/05)” form as an approved form for the purposes of withdrawing, by document, an import entry.
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.