Overview

The Customs Act 1901, enacted by the Australian Parliament, governs the administration of customs and excise duties, and it has been amended over the years to adapt to modern trade practices. One such amendment is the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, which aimed to modernise the customs legislation to better align with international trade practices. To address the need for updated forms that reflect changes in payment methods and terminology, the Customs (Approved Forms) Instrument 2005 (F2005L02981) was enacted. This instrument, approved by the Chief Executive Officer of Customs under the authority of the Customs Act 1901, revokes the previous form and approves a new form for applications under section 162 of the Act. The new form accommodates changes such as the ability to pay the return of security by electronic funds transfer or cheque, reflects minor terminology changes, and updates the form to align with the modernised customs legislation. This update ensures that the application process remains efficient and compliant with the latest legal requirements.

Scope and Application

The Customs Act 1901 applies to various entities and individuals involved in the importation and exportation of goods in Australia, including owners, importers, exporters, and customs brokers. The Act provides a framework for the regulation of customs and excise, including the control of goods entering and leaving Australia, the assessment and collection of duties, taxes, and other charges, and the enforcement of related laws and regulations. The Act applies across the Commonwealth of Australia and is supported by various subsidiary legislation and regulations, which may further define or extend its provisions. Certain exclusions and exemptions may apply depending on the nature and value of the goods, as well as the specific provisions of the Act and related instruments. CEO Instrument of Approval No. 98 of 2005 specifically concerns the approval of a new form for applying for the temporary importation of goods without payment of duty, GST, and LCT, reflecting changes in payment methods and terminology in line with the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001. This instrument replaces a previous form approved in 2001 and comes into effect on 12 October 2005.

Key Provisions

The main sections of the CEO Instrument of Approval No. 98 of 2005 revolve around the approval of a new form for applying for permission to take delivery of goods on a temporary basis under section 162 of the Customs Act 1901 (the Act). Specifically, section 1 of the 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 (No. 46 (MAR 2001))" form, which was approved under CEO Instrument of Approval No. 2 of 2001. In its place, section 1 of the Instrument 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))" as the new approved form for the same purpose. This new form incorporates changes reflecting the updated method of giving security to Customs and minor amendments due to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act). These changes include the ability to pay the return of security electronically or by cheque, and minor terminology adjustments to align with the ITM Act, such as replacing the term 'importer' with 'owner'. The obligations imposed by the Act on parties or entities it governs, as outlined in this Instrument, require that any application for permission to take delivery of goods on a temporary basis must be submitted using the approved form. This means that any person or entity seeking to bring goods into Australia temporarily without incurring duty, GST, or LCT must complete and submit 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))". The form must be filled out accurately and submitted to the Collector, as stipulated under subregulation 124(2) of the Customs Regulations 1926. The approved form ensures that all necessary information is provided in a format that is compliant with the Customs Act and the relevant regulations. Regarding consequences for breach, the Instrument does not explicitly outline specific offences, penalties, or consequences for non-compliance. However, it is understood that failure to use the approved form, as required by subregulation 124(2) of the Customs Regulations 1926, may result in the application being rejected or delayed. This could potentially lead to the imposition of duty, GST, or LCT on the goods, as well as any applicable interest or penalties for late payment. Although the Instrument does not detail these consequences, the broader Customs Act and associated regulations provide for a range of penalties for non-compliance, including fines and potential imprisonment for more serious breaches. The specifics of these penalties would be determined based on the nature and severity of the breach.