Federal Register of Legislation - Australian Government

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No. 17 of 2010 Approvals as made
This instrument revokes the Customs Act 1901 - CEO Instrument of Approval No. 89 of 2005 and approves a new approved form and approved statement import declaration for goods imported into Australian through the Post.
Administered by: Home Affairs
Registered 04 Nov 2010
Tabling HistoryDate
Tabled HR15-Nov-2010
Tabled Senate15-Nov-2010
Date of repeal 01 Jul 2018
Repealed by Comptroller-General of Customs Instrument of Revocation 2018 (No. 1)

EXPLANATORY STATEMENT

CEO Instrument of Approval No. 17 of 2010

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 and 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.  An entry for home consumption is made using an import declaration under section 71A of the Act.  Section 71K of the Act provides, in part, that an import declaration that is communicated to Customs by document must be in an approved form, must include such information as the approved form requires and must be signed in the manner indicated in the approved form.  Section 71L of the Act provides, in part, that an import declaration that is communicated to Customs electronically must communicate such information as is set out in an approved statement.  Under sections 71K and 71L, the CEO has previously approved the Nature 10 form and statement for making a documentary and electronic import declaration in respect of imported goods.  In particular, the CEO has approved an approved form for making a documentary import declaration for goods imported through the Post.  This entry requires less information than an entry in relation to goods imported by sea or air.

Section 126DA of the Act provides, in part, that the CEO must determine, and cause to be published in the Gazette the information technology requirements that have to be met by persons who wish to communicate electronically with Customs.  The CEO has previously determined information technology requirements under subsection 126DA(1) so that all electronic communications (except movement applications made under section 119AA of the Customs Act) relating to the exportation of goods, the departure of ships and aircraft from Australia, imported goods and the arrival of ships and aircraft in Australia had to be made using the Integrated Cargo System (the ICS).  Movement applications made under section 119AA may be communicated to Customs and Border Protection using e-mail.  

Previous information technology requirements provided that an import declaration in respect of goods imported through the Post could only be communicated electronically to Customs and Border Protection using the ICS.  The types of goods that are imported through the Post are generally lower in value than goods imported by other means and are usually infrequent personal/non-business related importations.  Personal/non-business importers are generally not registered to use the ICS and do not hold a digital certificate.  Therefore, the only way that such importers could communicate with Customs and Border Protection in relation to goods imported through the Post was in documentary form.  This represented a burdensome process which adversely affected processing times, accuracy of data and disadvantaged some clients through reduced accessibility to client services.

By CEO Determination No. 2 of 2010, the information technology requirements have been amended in relation to goods imported through the Post so that an import declaration can be communicated electronically with Customs using e-mail. 

In order to allow importers to electronically communicate the documentary import declaration that applies to goods imported through the Post using e-mail, CEO Instrument of Approval No. 17 of 2010 has also approved this documentary import declaration as an approved statement.  This import declaration may only be communicated by the person who has personal property in such goods.

Instrument

CEO Instrument of Approval No. 17 of 2010 approves the “Import Declaration (N 10) - Post (B374 JULY 10)” form for the purposes of communicating, by document and electronically, an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption and that are imported into Australia through the Post.

Consultation

Customs and Border Protection undertook public consultation to seek views on the proposal to allow documentary import declaration applying to goods imported through the Post to be communicated using e-mail.  Customs and Border Protection surveyed regular users of documentary import declaration applying to goods imported through the Post.  Regular users were identified in the Integrated Cargo System as those entities who made more than one postal import declaration in the last financial year.  Customs and Border Protection also surveyed clients who attended Customs counters.

The survey results provided universal support for allowing import declarations for goods imported through the Post to be sent to Customs and Border Protection by email.

Commencement

The instrument commences on 15 November 2010.