Overview

The Customs Act 1901, as amended, addresses the need for streamlined procedures in the customs clearance process, particularly in relation to the temporary importation of goods without duty. To facilitate this, CEO Instrument of Approval No. 95 of 2005 was enacted by the Chief Executive Officer of Customs, pursuant to the powers vested in them under the Customs Act. This instrument seeks to modernise and simplify the application process for taking delivery of temporarily imported goods by approving a new form that reflects changes in payment methods and terminology, thereby aligning with the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. The objective is to enhance efficiency and clarity in customs procedures while ensuring compliance with current legislative requirements.

Scope and Application

The Customs Act 1901 governs various aspects of customs and excise in Australia, including the procedures for importing goods temporarily without duty. Specifically, subsection 162A(2A) and paragraph 162AA(3)(a) of the Act mandate that any application for permission to take delivery of goods temporarily imported without duty must be made in an approved form, as defined by the Chief Executive Officer (CEO) of Customs. CEO Instrument of Approval No. 95 of 2005, which revokes the previous approval of a specific form (No. B46AA (MAY 2000)) and introduces a new form (Form 46AA (Sep/05)), aligns with these provisions by specifying the approved form for such applications. The new form accommodates changes such as the ability to pay return of security electronically or by cheque, and it incorporates terminology updates following the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. The geographic reach of this Act is national, applying to all persons and entities involved in the import of goods into Australia, with no exclusions or thresholds specified in this instrument. The Act's application may be extended or restricted through subordinate instruments, as appropriate.

Key Provisions

The primary operative sections of this legislation concern the approval of a new form for the application to temporarily import goods without payment of duty under subsection 162A(2A) of the Customs Act 1901. Specifically, CEO Instrument of Approval No. 95 of 2005 (section 4A(1)) designates the "Application For Permission To Take Delivery Of Goods Upon Giving A Security Or An Undertaking For The Payment Of Duty, GST And LCT (Form 46AA (Sep/05))" as the approved form. This instrument revokes the previous approval of the "Application For Permission To Take Delivery Of Goods Upon Giving A Security Or An Undertaking For The Payment Of Duty" form (No. B46AA (MAY 2000)) under CEO Instrument of Approval No. 4 of 2001 (subsection 4A(2)). The new form has been updated to reflect changes in the method of providing security to Customs, such as the ability to pay for the return of security through electronic funds transfer or cheque, as well as minor terminology changes. The Act imposes specific obligations on parties or entities involved in the temporary importation of goods. For instance, any application to take delivery of goods temporarily imported without duty must now be made using the newly approved form, Form 46AA (Sep/05). This form must be completed accurately to ensure compliance with the Customs Act 1901 and related legislation. Additionally, the new form must reflect the necessary security arrangements and account for any changes in terminology that align with the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. Under the Customs Act 1901, any breach of the requirements to use the approved form for applications to import goods temporarily without duty could lead to civil or criminal consequences. While specific penalties are not detailed in the explanatory statement, breaches of the Customs Act generally carry significant penalties, including fines and potential imprisonment, depending on the severity and intent of the breach. The new form ensures that all applications are compliant with the current legislative framework, mitigating the risk of non-compliance. The legislation also notes that the instrument does not require consultation under section 17 of the Legislative Instruments Act 2003 because it is of a minor or machinery nature and does not substantially alter existing arrangements. This indicates that the changes are administrative and do not introduce major policy shifts or affect a wide range of stakeholders. The instrument comes into effect on 12 October 2005, replacing the previously approved form and ensuring that all future applications adhere to the updated requirements.