EXPLANATORY STATEMENT

CEO Instrument of Approval No. 98 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

Subsection 162(1) of the Act provides that certain goods may be brought into Australia on a temporary basis without payment of duty, goods and services tax (GST) and luxury car tax (LCT) with a Collector’s permission.  Goods will only be allowed to be brought into Australia without payment of duty, GST and LCT if the owner intends to export the goods from Australia within a certain time.  Subregulation 124(2) of the Customs Regulations 1926 provides that an application for the permission of the Collector must be in an approved form.

The CEO previously approved the “Application For Permission To Take Delivery Of Goods Upon Giving A Security Or An Undertaking For The Payment Of Duty(No. 46 (MAR 2001))” form) as the approved form for the purpose of applying for the permission of the Collector.

The CEO has approved a new form to reflect changes to the method of giving a security to Customs for the purposes of section 162 of the Act.  The new form also reflects changes to the Act by the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act) which took effect on 19 July 2005.  The new form reflects these changes through the following features:

• return of security can now be paid by electronic funds transfer, or by cheque;
• other minor changes due to the new payment method for securities;
• additional changes to account for minor terminology changes as a result of the ITM Act; and
• replacing the term ‘importer’ with the term ‘owner’ (to align with the wording of section 162 of the Act).

CEO Instrument of Approval No. 98 of 2005 revokes CEO Instrument of Approval No. 2 of 2001 which approved the “Application For Permission To Take Delivery Of Goods Upon Giving A Security Or An Undertaking For The Payment Of Duty (No. 46 (MAR 2001))” form.  CEO Instrument of Approval No. 98 of 2005 also approves 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 46 (Sep/05))” form as an approved form for the purpose of applying for the permission of the Collector under section 162 of the Customs Act 1901.

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 12 October 2005.