CUSTOMS AMENDMENT REGULATIONS 2005 (NO. 5) (SLI NO 186 OF 2005) EXPLANATORY STATEMENT

ATTACHMENT

Details of the amending Customs Amendment Regulations 2005 (No. 5)

Regulation 1 – Name of Regulations

This regulation provides that the title of the Regulations is the Customs Amendment Regulations 2005 (No. 5)

Regulation 2 – Commencement

This regulation provides for the Regulations to commence on the day after they are registered.

Regulation 3 – Amendment of Customs Regulations 1926

This regulation provides that the Customs Regulations 1926 (the Principal Regulations) are amended as set out in the Schedule.

Regulation 4 - Transitional

The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act) makes a substantial number of amendments to the Customs Act 1901 (the Customs Act). In particular the amendments in the ITM Act that relate to importation of goods and the arrival of ships and aircraft (the ITM import amendments) were proclaimed to commence on 19 July 2005. Any electronic communications made under the Customs Act as it will be amended by the ITM Act (the amended Customs Act) will have to be made using the Integrated Cargo System (the ICS). The ICS will replace the existing systems, that is, COMPILE, the Sea Cargo Automation System (SCA) and the Air Cargo Automation System (ACA).

In order to allow communicators (e.g. owners of goods, Customs brokers, cargo reporters, stevedores) etc. time to finalise communications made in COMPILE, SCA and ACA, transitional provisions are set out in the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004 (the Application Act).

The Application Act requires the Chief Executive Officer of Customs to specify an import cut-over time and a turn-off time.

Section 7 of the Application Act provides, in part, that the ITM import amendments apply to reports relating to the impending arrival, arrival and unloading of goods from a ship or aircraft if the ship or aircraft is due to arrive at its first port or airport in Australia at or after import cut-over time. This includes the requirement to use the ICS to make electronic reports to Customs. A ship or aircraft that is due to arrive at its first port or airport in Australia before cut-over time is subject to the requirements in the Customs Act before the ITM import amendments commence (the unamended Customs Act). Section 7 of the Application Act also sets out what requirements apply if the ship or aircraft arrives earlier or later than expected.

Similarly, section 8 of the Application Act provides, in part, that the ITM import amendments apply to imported goods that are on board a ship or aircraft that is due to arrive at its first port or airport in Australia from a place outside Australia at or after the import cut-over time. This covers for example, the requirement to enter goods for home consumption or warehousing. Again, the unamended Customs Act will continue to apply to goods on board a ship or aircraft that is due to arrive at its first port or airport in Australia from a place outside Australia before the import cut-over time.

COMPILE, ACA and SCA will be turned off at the turn-off time. Some reports will still have to be made under the unamended Customs Act at or after turn-off time. Division 3 of Part 2 of the Application Act sets out how the unamended Customs Act will operate after turn-off time. For example, amendments of computer cargo reports will have to be made in hard copy.

The turn-off time is the time that these systems will no longer be able to be used by importers, cargo reporters, operators of ships and aircraft etc. to make these reports and is expected to be in late November.

Regulation 4 ensures that the existing regulations continue to apply to things done under the unamended Customs Act. The transitional provisions mirror the transitional provisions that apply to the unamended Customs Act as set out in the Application Act.

Subregulation 4(1) sets out a number of definitions for the purposes of regulation 4. They are:

– continued provision of the unamended Customs Act means a provision of the unamended Customs Act that, under a provision of the Application Act, continues to apply after the ITM import commencement date (e.g. section 64AB of the unamended Customs Act continues to require cargo reports to be made after 19 July 2005);

– import cut-over time means the time specified under section 5 of the Application Act;

– ITM import amendments has the same meaning as in section 4 of the Application Act;

– ITM import commencement date has the same meaning as in section 4 of the Application Act. This date is 19 July 2005;

– supportable provision means a provision of either of the following kinds:

§ a continued provision of the unamended Customs Act (for example section 64AB of the Customs Act);

§ a provision of the Customs Act that was in force on the ITM commencement date but that was not affected by the ITM import amendment (for example, section 28 of the Customs Act);

– supporting provision means a provision of the unamended Customs Regulations, the continued application of which is necessary or convenient for giving effect to a supportable provision (for example, regulations 19 and 26B of the Principal Regulations);

– turn-off time has the same meaning as in section 4 of the Application Act;

– unamended Customs Act has the same meaning as in section 4 of the Application Act;

– unamended Customs Regulations means the Principal Regulations as in force without the amendments made by Schedule 1.

Subregulation 4(2) provides that despite the amendments made by Schedule 1:

(a) a supporting provision continues to apply, as if the amendments had not been made, after the ITM import commencement date (i.e. 19 July 2005), to the extent that the continued application of the supporting provision is necessary or convenient for giving effect to a supportable provision; and

(b) the supporting provision continues to apply whether or not it was made under that supportable provision.

For example, item 1 of the table in regulation 19 of the Principal Regulations is made under section 28 of the Customs Act, which was not amended by the ITM Act. In part, item 1 provides that Customs will receive electronic cargo reports on SCA every day and at all hours. Item 1 is being repealed as cargo reports will no longer be made using SCA. However, subregulation 4(2) ensures that item 1 continues to apply after 19 July 2005 in relation to a cargo report made under the unamended Customs Act. Cargo reports in relation to goods on board a ship or aircraft are required to be made under section 64AB of the unamended Customs Act if the ship or aircraft is due to arrive at its first port or airport in Australia before import cut-over time.

Similarly, regulation 26 is made under section 64 of the unamended Customs Act. Regulation 26 provides that impending arrival reports have to be made at least 48 hours before a ship’s arrival. Section 64 is repealed and replaced by the ITM Act. New section 64 will only apply to a ship or aircraft first due to arrive in Australia at or after import cut-over time. Reports under new section 64 will have to be made at least 96 hours before a ship’s arrival. Subregulation 4(2) will ensure that current regulation 26 will continue to apply to ships due to arrive before import cut-over time.

Paragraph 4(3)(a) provides that subregulation 128(1A) and regulations 128AAB and 128AAC of the unamended Customs Regulations continue to apply only until turn‑off time. These regulations relate to the making of computer refund applications using COMPILE. COMPILE will not be available for use after turn-off time and hence refund applications will not be able to be made after turn-off time using COMPILE in respect of entries made in COMPILE. Such refund applications will have to be made by document.

Paragraph 4(3)(b) provides that the amendments made by items 7 and 8 of Schedule 1 to the amending Regulations apply only in relation to a ship due to arrive at its first port in Australia at or after the import cut-over time. Items 7 and 8 prescribe the time by which passenger reports must be provided to Customs. The Application Act does not apply to these reports and this transitional provision ensures that the amendments in items 7 and 8 apply to the same ships that the other amendments in Schedule 1 to the amending Regulations apply to.

Schedule 1 – Amendments

Item [1] – Subregulation 19(1), table, item 1

The table in subregulation 19(1) of the Principal Regulations sets out the days and times at which Customs performs the listed functions. If a person wants Customs to perform a function outside the day and time specified in the table, the person will have to pay Customs to do so (see section 28 of the Customs Act).

Currently item 1 of the table provides that Customs will receive electronic cargo reports on the SCA every day and at all hours.

Item 1 of the amending Regulations substitutes item 1 as SCA will no longer be used to communicate electronic cargo reports.

New item 1 of the table provides that Customs will receive electronic communications required or permitted to be made under Division 3 or 4 of Part IV of the Customs Act every day, at all hours. This covers impending arrival reports, arrival reports, reports of stores and prohibited goods, reports of cargo reporters, reports of persons engaged to unload cargo, cargo reports, outturn reports, self-assessed clearance declarations, import entries and periodic declarations.

Item [2] – Subregulation 19(1), table, items 3, 5 and 6

Item 2 omits items 3, 5 and 6 of the table in subregulation 19(1) of the Principal Regulations. These items cover receiving electronic cargo reports on the ACA, receiving computer import entries transmitted to the Customs using the COMPILE computer system and receiving applications when the contingency arrangements for COMPILE are in place.

ACA and COMPILE will no longer be used to make cargo reports and import entries. New item 1 of the table in subregulation 19(1) covers receiving electronic cargo reports and import entries.

Item [3] – Subregulation 19(2), definition of national public holiday

Item 3 omits the definition of national public holiday which is used in items 5 and 6 of the table in subregulation 19(1) as a consequence of items 5 and 6 being being repealed by item 2 above.

Item 4 – Subregulation 25(1AA)

Item 4 replaces the reference to “subsection 71D(6)” of the Customs Act with a reference to “subsection 71DA(6) or 71DL(6)”.

Subsection 71D(6) allows a Customs officer to require the owner of goods which have been entered for home consumption or warehousing to produce documents or information relating to the entry.

Under the ITM import amendments, goods may be entered for home consumption by communicating an import declaration under new section 71DA or request for cargo release (RCR) to Customs. Goods will be able to be entered for warehousing by communicating a warehouse declaration to Customs under new section 71DL.

New subsections 71DA(6) and 71DL(6) replace subsection 71D(6) and will allow a Customs officer to require the owner of goods to produce documents or information where the goods are subject to an import declaration or a warehouse declaration.

Item [5] – Subregulation 25(1A)

Item 5 substitutes subregulation 25(1A) to change:

– ‘subsection 71D(6)’ to ‘subsection 71DA(6) or 71DL(6)’; and

– ‘section 71B’ to ‘section 71C or 71DJ’.

These amendments update these references to reflect the changes in the ITM Act.

Item [6] – Regulations 26 to 30

Item 6 repeals regulations 26 to 30 and replace them with new regulations 26 to 29.

Regulations 26 to 30:

– prescribe the period in which impending arrival reports and cargo reports in relation to ships must be provided to Customs;

– prescribe the Customs officers to whom a documentary cargo report must be communicated;

– prescribe the computer systems that must be used to make cargo reports; and

– prescribe the information that must be communicated to Customs with a computer cargo report.

The heads of power in relation to the prescribed Customs officers, computer systems and information are being repealed by the ITM Act and not replaced.

New sections 64 and 64AB of the Customs Act will continue to provide that impending arrival reports and cargo reports in relation to ships must be made not later than the start of a prescribed period before the estimated time of arrival of the ship at the first port in Australia since it last departed from a port outside Australia. Further, if the journey from the last port is of a kind described in regulations, those reports must be made not later than the start of the shorter period that is specified in the regulations.

New regulation 26 provides that the prescribed period for impending arrival reports is 96 hours. This is being increased from 48 hours.

New regulation 27, in relation to impending arrival reports, provides that for shorter journeys, that is, those being of less than 96hrs, 72hrs, 48 hrs or 24hrs duration, the minimum reporting times of 72hrs, 48hrs, 24hrs or 12hrs, respectively, are specified.

New regulation 28 provides that the prescribed period for cargo reports is 48 hours. This is the same as the current period.

New regulation 29 provides that for the shorter journeys set out in that regulation, the shorter periods set out apply for cargo reports. Currently, cargo reports are required 24 hours before the estimated time of arrival of the ship if the last journey is likely to take less than 48 hours. The 24 hour requirement is being retained for journeys likely to take 24 hours or more but less than 48 hours. A new period of 12 hours is being prescribed for journeys likely to take less than 24 hours.

Item [7] – Regulation 30A

Item 7 amends regulation 30A so that the prescribed period for making passenger reports in relation to a ship is being increased from 48 hours to 96 hours before its estimated time of arrival.

Item [8] – Regulation 30B

Item 8 substitutes regulation 30B which sets out the shorter periods in which passenger reports in relation to ships have to be made for prescribed journeys.

New regulation 30B in relation to passenger reports, provides that for shorter journeys, that is, those being of less than 96hrs, 72hrs, 48 hrs or 24hrs duration, the minimum reporting times of 72hrs, 48hrs, 24hrs or 12hrs, respectively, are specified.

Item [9] - Subregulation 31(1)

Item 9 substitutes subregulation 31(1). Subregulation 31(1) currently prescribes the manner in which documentary impending arrival reports, arrival reports, cargo reports, passenger reports and crew reports may be communicated to Customs.

New subregulation 31(1) specifies the same manner of communication of documentary impending arrival reports, arrival reports, passenger reports and crew reports. New paragraph 31(1)(c) provides that a documentary report of stores and prohibited goods under section 64AAA of the Customs Act (which is being inserted by the ITM Act) must be delivered to Customs by hand or fax.

The manner of communicating documentary cargo reports is being amended so that these reports are no longer be able to be delivered by fax or post but must be delivered by hand.

Item [10] - After regulation 31AA

Item 10 inserts regulation 31AB into the Principal Regulations. New regulation 31AB prescribes, for the purposes of paragraph 68(1)(i) of the Customs Act, goods that are exempt from entry requirements. These goods are goods that:

a) would, but for subsection 68(4) of the Customs Act, be accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; and

b) have a value not exceeding $250 or such other amount as is prescribed for subparagraph 68(1)(f)(iii) of the Customs Act.

Subsection 68(4) of the Customs Act provides that goods:

a) in quantities exceeding what could reasonably be expected to be required by a passenger or member of the crew of a ship or aircraft for his or her own use; or

b) that are, to the knowledge or belief of a passenger or member of the crew of a ship or aircraft, to be sold, or used in the course of trading, in Australia;

are not included in the personal or household effects of a passenger or crew member.

Such goods would normally have to be entered for home consumption. New regulation 31AB ensures that they don’t have to be entered and rather will have to be reported to Customs on a self-assessed clearance declaration. New regulation 41A then exempts those goods from the self-assessed clearance declaration requirements and they will instead have to be reported in accordance with section 71AAAB.

Item [11] - Regulation 41, heading

Item 11 substitutes the heading for regulation 41 to reflect the amendments made to the Customs Act by referring to self-assessed clearance declarations.

Item [12] – Regulation 41

Item 12 amends regulation 41 to change the reference to section 71 to subsection 71AAAB(1). Currently section 71 sets out the requirements that have to be satisfied by the owner of the goods of a kind referred to in paragraphs 68(1)(d), (e), (f) or (i), that is, certain imported goods that do not have to be entered.

Under the ITM import amendments, goods of a kind referred to in paragraph 68(1)(e), (f) or (i) will have to be reported to Customs electronically on a self‑assessed clearance declaration.

Goods of a kind referred to in paragraph 68(1)(d), which are accompanied and unaccompanied personal or household goods of a passenger or a crew, and certain prescribed goods would continue to be subject to the same requirements as currently apply under section 71. These requirements are being moved to subsection 71AAAB(1). Regulation 41 continues to apply to those goods.

Item [13] – Regulation 42

Item 13 repeals regulation 42 and replaces it with new regulations 41A, 41B, 41C and 42.

New regulation 42

Regulation 42 currently provides that an authority to deal given under section 71B in relation to an entry must include the number given by Customs or the COMPILE computer system to the entry. Section 71B will be replaced by sections 71C, 71DE and 71DJ. Regulation 42 is replace by new regulation 42 that provides that for paragraphs 71C(8)(c), 71DE(5)(c) and 71DJ(6)(c) an authority to deal with goods must set out the identifying number given by Customs to the import declaration, RCR or warehouse declaration relating to the goods.

New regulation 41A

Under the ITM import amendments, ‘Subdivision AA goods’ will be defined as:

– goods of a kind referred to in paragraph 68(1)(d) (which covers personal or household effects of a passenger or a crew member);

– prescribed goods (new regulation 41A sets out the prescribed goods).

Subdivision AA goods will be subject to the same requirements that currently apply to personal or household effects of a passenger or crew member and low value goods. That is, the owner of the goods must provide information to Customs if a Collector requires that information to be provided.

New subsection 71AAAB(2) provides that if subdivision AA goods are imported into Australia, Customs must:

– authorise the delivery of the goods into home consumption under section 71 (paragraph 71AAAB(2)(a) refers); or

– refuse to authorise the delivery of the goods into home consumption and give reasons for the refusal (paragraph 71AAAB(2)(b) refers).

Under new subsection 71AAAB(3), this decision must be communicated in writing, electronically, or by another method prescribed by the regulations.

New regulation 41A provides that a decision under paragraph 71AAAB(2)(a), that is, a decision to give an authority to deal with subdivision AA goods may be provided:

– in relation to accompanied personal or household effects of a passenger, or a member of a crew, of a ship of aircraft - by oral communication to the passenger or crew member; or

– in relation to goods included in a consignment consigned by the Post Office of a foreign country to the Post Office of Australia - by the release of the goods by a Collector for delivery to the addressee.

If Customs decides to not grant an authority to deal with those classes of goods, that decision will be communicated in writing.

New regulation 41B

Under the ITM import amendments, ‘specified low value goods’ will be defined as goods of a kind referred to in paragraph 68(1)(e), (f) or (i) of the Customs Act. They are:

(i) goods, other than prescribed goods:

– that are included in a consignment consigned through the Post Office by one person to another; and

– that have a value not exceeding $1,000 or such other amount as is prescribed; and

(ii) goods, other than prescribed goods:

– that are included in a consignment consigned otherwise than by post by one person to another; and

– that are all transported to Australia in the same ship or aircraft; and

– that have a value not exceeding $250 or such other amount as is prescribed;

(iii) goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations.

Specified low value goods will have to be reported to Customs electronically in a self-assessed clearance declaration. New subregulation 71AAAE(1) allows the regulations to prescribe goods that are excluded from being specified low value goods.

New regulation 41B provides that the following goods are excluded from being specified low value goods:

– goods reasonably required for disaster relief or for urgent medical purposes;

– engines or spare parts that are unavailable in Australia and are urgently required for ships or aircraft, or for other machinery that serves a public purpose;

– perishable food;

– goods included in a consignment consigned by the Post Office of a foreign country to the Post Office of Australia;

– goods that, but for subsection 68(4) of the Customs Act, would be accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft;

– that are exempt, under the Diplomatic Privileges and Immunities Act 1967, from customs duties, taxes and related charges or indirect tax that would be payable on the importation of the goods and have a value not exceeding $250 or such other amount as is prescribed for subparagraph 68(1)(f)(iii) of the Customs Act.

This exempts such goods from being reported electronically to Customs on a self-assessed clearance declaration. Rather they will be subdivision AA goods and continue to be subject to the requirements made under regulation 41 having regard to the particular environment or circumstances surrounding their importation.

New regulation 41C

New regulation 41C provides that an authority to deal with specified low value goods must set out the identifying number given by Customs to the self-assessed clearance declaration relating to the goods, as required by paragraph 71AAAJ(1)(c).

Item [14] – Regulation 43A

Item 14 omits regulation 43A. Regulation 43A sets out how the Chief Executive Officer of Customs (the CEO) makes a declaration that the COMPILE computer system is inoperative. The COMPILE computer system will not be used under the amended Customs Act and hence regulation 43A is not required.

Item [15] – Regulations 45, 46 and 47

Item 15 repeals regulations 45, 46 and 47 and inserts new regulation 45.

Regulations 45, 46 and 47 relate to a Collector’s permit to unship. The ITM import amendments will remove the requirement to have a Collector’s permit to unship and hence regulations 45, 46 and 47 are not required.

New regulation 45 sets out when periodic declarations have to be provided to Customs.

Importers of goods can apply to the CEO to enter into an import information contract. A person who enters into such a contact will be able to provide limited information at the time his or her goods are imported (in a RCR) and then is required, under new section 71DF, to provide a more detailed periodic declaration not later than the first day of the month following the month that the RCRs were made in or such other day of the following month as is prescribed.

New regulation 45 prescribes the seventh day of the month as the day on which periodic declarations must be provided.

Item [16] – Regulation 107AA

Item 16 omits regulation 107AA which allows a customs broker who lodges import entries at a Customs office to pay the duty on the goods subject to those entries by closing time on the day the goods were entered.

The introduction of Electronic Funds Transfer facilities has removed the need for this provision.

Item [17] – Regulation 108

Item 17 substitutes regulation 108. Regulation 108 currently provides that a Collector accepts the estimated customs value of goods by issuing an authority under subsection 71B(4) of the Customs Act.

Subsection 71B(4) will be replaced by new subsections 71C(4) and 71DJ(4) which relate to import declarations and warehouse declarations respectively. Further authorities will be given under new section 71 in relation to goods that do not need to be entered.

New regulation 108 refers to the authorities given under these new provisions as the means of accepting the estimated customs value of goods.

Item [18] - Regulation 126A, heading

Item 18 substitutes the heading for regulation 126A to reflect the amendments in the Customs Act by referring to self-assessed clearance declarations.

Item [19] – Paragraph 126A(1)(b)

Regulation 126A currently sets out what happens where an entry is amended and the amount of duty payable on the goods is less than the previous amount calculated. Item 19 amends paragraph 126A(1)(b) to reflect that subsection 71F(1A) of the Customs Act becomes subsection 71F(2) under the ITM import amendments (new subparagraph 126A(1)(b)(i) refers). New subparagraph 126A(1)(b)(ii) covers the circumstance where a self-assessed clearance declaration is amended.

Item [20] - Subregulation 126A(2)

Item 20 amends subregulation 126A(2) to reflect that regulation 126A now applies to changes to self-assessed clearance declarations.

Item [21] - Paragraphs 128(1A)(c), (d) and (e)

Item 21 substitutes paragraphs 128(1A)(c), (d) and (e) with new paragraph 128(1A)(c). Paragraphs 128(1A)(c), (d) and (e) provide that a computer refund application must be made using COMPILE, be signed by transmitting the COMPILE user’s personal identification number and be made within the hours mentioned in item 5 of the table to paragraph 19(1)(b). However, COMPILE will no longer be available to make refund applications.

New paragraph 128(1A)(c) removes references to COMPILE and provides that a computer refund application must be transmitted, and signed, in a manner that meets the information technology requirements determined under section 126DA of the Customs Act that apply to import declarations, or self-assessed clearance declarations, about goods of the kind to which the application relates. For example, the information technology requirements determine that COMPILE must be used to make electronic import declarations of warehoused goods and hence, a refund application in relation to those goods will also have to be made in COMPILE. Import declarations of other goods have to be made using the Integrated Cargo System (the ICS), and hence electronic refund applications in relation to those goods will also be made in the ICS.

Item [22] - Subregulation 128(2)

Item 22 amends subregulation 128(2) to change the reference to ‘entered by the same import entry’ to ‘covered by the same import declaration or self-assessed clearance declaration.’

Item [23] - Subregulation 128AAA(5)

Item 23 substitutes subregulation 128AAA(5) which relates to a computer requirement to deliver documents or information in relation to a refund, rebate or remission application. Currently subregulation 128AAA(5) provides that such a requirement must be transmitted to the relevant registered COMPILE user, be transmitted using COMPILE and include information required by an approved statement.

New subregulation 128AAA(5) continues to provide that such a requirement be in an approved statement. The references to COMPILE have been removed and a requirement will have to be transmitted electronically to the person who made the application and include information required by an approved statement.

Item [24] - Regulation 128AAB

Item 24 substitutes regulation 128AAB which sets out for subsection 163(1AB) of the Customs Act, when a computer refund, rebate or remission application is taken to have been communicated to Customs. New regulation 128AAB removes the references to COMPILE and replace them with a reference to ‘an electronic message’. The time when applications are taken to have been communicated will not change.

Item [25] - Regulation 128AAC

Item 25 omits regulation 128AAC which sets out the contingency arrangements which apply if the COMPILE computer system is inoperative. This regulation is no longer required as COMPILE will no longer be used to communicate with Customs. New subregulation 128A(6) sets out what happens when an information system has become temporarily inoperative.

Item [26] - Subregulation 128A(6)

Item 26 substitutes subregulation 128A(6) which extends the time for making a refund application if the time expires when the COMPILE computer system is inoperative. New subregulation 128A(6) similarly provides that if an application for refund of duty must be made within a time that ends while a notice under section 126E of the Customs Act that an information system has become temporarily inoperative is in force, the application time is taken to be extended until the end of the day after the CEO gives notice that the system is operative.

Item [27] - Paragraph 128AA(1)(a)

Item 27 substitutes paragraph 128AA(1)(a) which relates to circumstances in which a refund application does not have to be made in order to seek a refund application. Currently an application does not have to be made in relation to goods of a kind mentioned in paragraph 68(1)(d), (e) or (f) of the Customs Act. Such goods are dealt with variously by Customs without the requirement for a formal entry. Rather than requiring a person claiming a refund in relation to those types of goods to fill out a formal application, the owner may simply write to Customs identifying the grounds on which the person believes they are entitled to a refund.

Goods of a kind mentioned in paragraph 68(1)(e) or (f) will now have to be reported to Customs electronically on a self-assessed clearance declaration and refunds claimed using the same electronic system Therefore, new paragraph 128AA will only apply to goods mentioned in paragraph 68(1)(d) of the Customs Act (that is accompanied and unaccompanied personal or household effects of a passenger or crew member) or prescribed goods (see new regulation 41A).

Items [28], [29], [30], [31] and [32] - Forms 45AA and 45A

Items 28, 29, 30, 31 and 32 amend forms 45AA and 45A to update the references to current legislation that will be renumbered under the ITM import amendments.

Commonwealth Numbered Regulations - Explanatory Statements