EXPLANATORY STATEMENT
CUSTOMS ACT 1901
CUSTOMS REGULATIONS (AMENDMENT)
STATUTORY RULES 1990 NO. 6
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR LAND TRANSPORT AND SHIPPING SUPPORT FOR AND ON BEHALF OF THE MINISTER OF STATE FOR SCIENCE, CUSTOMS AND SMALL BUSINESS
Section 270 of the Customs Act 1901 (“the Act”) provides in part that “The Governor-General may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed or as may be necessary or convenient to be prescribed for giving effect to this Act ...”
Paragraph 36(2A)(a) of the Act, which was introduced via amendments contained in Section 6 of the Customs and Excise Legislation Amendment Act (No. 4) 1990, (Act No. 5 of 1990, which received the Royal Assent on 17 January 1990) provides a head of power for regulations to prescribe that an entry be able to be processed by a specified computer system used by the Customs for the purpose of handling such entries.
The Statutory Rules (paragraph (b)) insert a new subregulation 36(2) to prescribe that entries under subsection 36(1) of the Act must be able to be processed by the computer system used by the Customs as at 1 February 1990. The amendment will mean that both import and export entries prepared with the aid of a computer must be able to be processed by the Customs computer system. This amendment will cover the COMPILE system utilised for import entries and the new electronic initiatives being implemented for export entries.
As a consequence of the amendment in paragraph (b) specifying the computer system as one used by the Customs as at 1 February 1990, paragraph (a) amends paragraph (a) of regulation 36 to remove the earlier specification in that regulation of a computer that is the property of the Commonwealth.
Overview
The Customs Regulations (Amendment) Statutory Rules 1990 No. 6, issued under the authority of the Minister of State for Land Transport and Shipping on behalf of the Minister of State for Science, Customs and Small Business, serve to amend the Customs Act 1901 by introducing specific requirements for the processing of import and export entries through the relevant computer systems. This amendment addresses the need for a standardised and efficient system for handling customs entries, ensuring compatibility with the existing computer systems used by Customs as of 1 February 1990. The policy objective is to streamline customs operations by ensuring that all entries, whether prepared manually or with the aid of a computer, are capable of being processed by the designated systems, thus facilitating smoother and more efficient customs transactions.
Scope and Application
The Customs Regulations (Amendment) Statutory Rules 1990 No. 6 amends the Customs Regulations under the authority of the relevant Ministers to enhance the processing capabilities for import and export entries through the use of specified computer systems. This amendment applies to all entities and individuals involved in the import and export processes in Australia, ensuring that their computer-prepared entries are compatible with the Customs' computer systems as they existed on 1 February 1990. This includes both the COMPILE system for import entries and the new electronic systems being implemented for export entries. The regulation is designed to streamline the customs clearance process by ensuring that all entries are processed through the approved systems, thereby improving efficiency and accuracy in customs handling. The amendment does not specify any exclusions or exemptions, applying broadly across all relevant transactions within the scope of the Customs Act 1901.
Key Provisions
The key provisions of this amendment to the Customs Regulations pertain to how import and export entries are processed through the Customs computer system. Under the Customs Act 1901, Section 270 provides the authority for the Governor-General to make regulations necessary for implementing the Act. Specifically, the amendment introduced via Statutory Rules 1990 No. 6 mandates that all entries under Section 36(1) must be processable by the computer system used by Customs as of 1 February 1990 (subregulation 36(2)(b)). This ensures that both import and export entries prepared with the aid of a computer must be compatible with the existing Customs computer system, which includes the COMPILE system for imports and the new electronic initiatives for exports.
These regulations impose obligations on parties and entities involved in the import and export processes. They must ensure that all computer-prepared entries meet the specified technical requirements of the Customs computer system. This means that any software or systems used to prepare entries must be configured to produce data in a format that the Customs computer system can process. The regulations also imply that any updates or changes to the computer systems used by Customs must be communicated to those preparing entries to ensure ongoing compliance.
Breaches of these regulations can result in various consequences. While the specific penalties are not detailed in the provided text, typical penalties under the Customs Act can include fines, prosecution, and other administrative actions. The severity of the penalty would depend on the nature and extent of the non-compliance. For example, repeated or deliberate failure to comply with the regulations could lead to more severe penalties, including higher fines or even imprisonment for individuals found guilty of criminal offences related to the breach. It is essential for parties involved in the import and export processes to adhere strictly to these requirements to avoid any legal repercussions.