{"id":"F2005L02985","name":"Customs Act 1901 - CEO Instrument of Approval No. 95 of 2005","slug":"customs-act-1901-ceo-instrument-of-approval-no-95-of-2005","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37819,"registerId":"commonwealth-F2005L02985-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"COMMONWEALTH OF AUSTRALIA","sectionType":"part","heading":"COMMONWEALTH OF AUSTRALIA","content":"# COMMONWEALTH OF AUSTRALIA","sortOrder":0},{"sectionNumber":"CEO Instrument of Approval No. 95 of 200","sectionType":"part","heading":"CEO Instrument of Approval No. 95 of 2005","content":"## CEO Instrument of Approval No. 95 of 2005","sortOrder":1},{"sectionNumber":"Customs Act 1901","sectionType":"division","heading":"Customs Act 1901","content":"### Customs Act 1901\n\n I, LIONEL BARRIE WOODWARD, Chief Executive Officer of Customs:\n\na) under section 4A and subsection 162AA(3) of the Customs Act 1901 (the Act), and subsection 33(3) of the Acts Interpretation Act 1901, revoke CEO Instrument of Approval No. 4 of 2001 that approved the “Application For Permission To Take Delivery Of Goods Upon Giving A Security Or An Undertaking For The Payment Of Duty” form (No. B46AA (MAY 2000)) ; and\n\nb) under section 4A and subsection 162AA(3) of the Act, approve the attached “Application For Permission To Take Delivery Of Goods Upon Giving A Security Or An Undertaking For The Payment Of Duty, GST And LCT (Form 46AA (Sep/05))” form as an approved form for the purposes of communicating, by document, an application under subsection 162A(2A) of the Act to take delivery of goods temporarily imported without duty.\n\n This instrument commences on 12 October 2005.\n\n Dated: 28 September 2005\n\n LIONEL BARRIE WOODWARD\n\nChief Executive Officer of Customs \n![](image.001.png)\n\n![](image.002.png)\n\n![](image.003.png)\n\nNOTICE: The following information is required under the Customs Act 1901, to ensure that a valid security or undertaking is in place for your goods so that they can be properly cleared for home consumption. The information you provide will be given to the Australian Bureau of Statistics and the Australian Taxation Office. If you are required to hold a permit to import these goods, the permit details will also be given to the relevant permit issuing agency.\n\n| Customs Use onlySECURITY ID: | | Port of: (Name of Port/Airport) |\n| ---------------------------- | --- | ------------------------------- |\n\nTHE GOODS:\n\n| I: (* the owner of the goods or *Agent of the owner of the goods) |\n| ----------------------------------------------------------------- |\n| of: (full address) |\n\n\\*Strike out whichever is inapplicable.\n\nhereby apply for permission, under section 162A of the Customs Act 1901, to take delivery of the goods described in the attached Form 46AA – Continuation Form and, for that purpose, am prepared to give security or an undertaking for the payment of duty, and/or GST/LCT on those goods.\n\n| The goods are the property of: (full name) |\n| ------------------------------------------ |\n| of: (full address) |\n\nThe goods are (please tick one of the following boxes):\n\n Goods included in a class of goods to which one of the following agreements applies;\n\n Goods imported by persons included in a class of persons to which one of the following agreements applies;\n\n Goods included in a class of goods to which one of the following agreements applies imported by persons included in a class of persons which the agreement applies; or\n\n Goods imported for a purpose specified in one of the following agreements as a purpose for which the goods may be imported on a temporary basis without payment of duty\n\nPlease tick which agreement/s applies to the goods:\n\n Customs Convention on the ATA Carnet for the Temporary Admission of goods\n\n Convention on Temporary Admission (Istanbul Convention)\n\n Convention on Temporary Admission (Istanbul Convention) - Annexes A and B.1.\n\n International Convention to Facilitate the Importation of Commercial Samples and Advertising Materials\n\n Customs Convention on Containers 1972\n\n Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events\n\n European Convention on the Temporary Importation of Pallets used in International Transport\n\n Customs Convention on the Temporary Importation of Pedagogic Material\n\n Customs Convention on the Temporary Importation of Private Road Vehicles\n\n Customs Convention on the Temporary Importation of Professional Equipment\n\n Customs Convention on the Temporary Importation of Scientific Equipment\n\n Customs Convention concerning Welfare Material for Seafarers\n\n Convention concerning Customs Facilities for Touring and the Additional Protocol thereto relating to the Importation of Tourist Publicity Documents and Material\n\n Australia - United States Free Trade Agreement\n\n Annex F.5. (concerning urgent consignments) to the International Convention on the Simplification and Harmonization of Customs Procedures (KYOTO Convention)\n\nForm 46AA (Sep/05)\n\nDESCRIPTION OF GOODS: Please complete the details on the Form 46AA – Continuation Form.\n\n```html\n

The goods were imported on the *ship or *aircraft: (name or identification Nos. of the ship or aircraft)

From: (name of place outside Australia from where the ship or aircraft brought the goods to Australia)

Arrived in Australia on: (date)

\n```\n\nCONDITIONS OF TEMPORARY IMPORTATION:\n\nI understand that:\n\n(1) The goods must be exported no later than / / 20\n\n(2) The goods in respect of which permission has been granted under section 162A of the Customs Act 1901 shall not be exported unless an export application has been made to the Collector.\n\n(3) Except with the consent of the CEO, the person to whom the goods are delivered shall not lend, sell, pledge, mortgage, hire, give away, exchange or otherwise dispose of or part with possession of the goods or in any way alter the goods.\n\n| FOR CLIENT USE | FOR CUSTOMS USE |\n| --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| *owner of the goods or *Agent of the Owner of the goods*Signed by me this ................. day of……………………........................... 20.................................................................................................(signature)Address................................................................................................…………………………………………………………………….. | Application to take delivery of goods under section 162A of the Customs Act 1901.*approved, upon giving a security of $ .....................…………c………………..*approved, upon giving an undertaking for the payment of duty, and/or GST/LCTDate: / / Signature.....................……………………………………….. |\n\n\\*Strike out whichever is inapplicable.\n\n##### Guide to the temporary importation of goods under section 162A of the Customs Act 1901\n\n- Only goods, which are eligible for temporary admission under the relevant provisions of the International agreements, may be imported under section 162A of the Customs Act 1901.\n- Documents to be produced: Form 46AA application; EOI; invoice; inwards waybills or Bills of Lading; import permit from relevant authority (if applicable).\n- When the application has been approved upon taking either a security or an undertaking, a Security Identification (ID) is issued.\n- The person to whom the goods are delivered must not lend, sell, pledge, mortgage, hire, give away, exchange or otherwise dispose of or part with possession of or in any way alter the goods without the consent of the CEO of Customs. If any of these actions take place, the security or undertaking will be enforced (that is, the cash deposit will be transferred to revenue or an invoice issued).\n- Goods imported under section 162A of the Customs Act 1901 must be exported on or before the date shown at Condition 1 above (being no more than 12 months after the date on which the goods were imported). Where it is proposed that the goods remain in Australia after this date, you may apply for an extension of that period. If an approval of an extension application has not been given before the date shown at Condition 1 above has expired, the security will be enforced.\n\nForm 46AA (Sep/05) \nTO BE COMPLETED BY APPLICANT\n\n#### Return of Security deposit\n\nAddress to which advice of payment or cheque for refund of security amount is to be sent:\n\nAddress ...............................................................................................…………………………….\n\n……………………………………………………………………………………………………………..\n\nNOTE: a completed Order To Pay Agent form must be presented to Customs if the security deposit is to be refunded to someone other than the person who first gave the security amount.\n\nPlease refund the security deposit to me by:\n\n EFT payment to my nominated bank account; or\n\n CHEQUE\n\nCUSTOMS USE ONLY:\n\n```html\n

UPON IMPORTATION

UPON EXPORTATION

SECURITY DETAILS

*Security amount of:

$ .......................................... c ................................…….....

may be retained on deposit.

*Undertaking for payment of duty may be accepted.

Payment Consolidation ID: ................................................

Security Sub-Head: ......................................................…...

Date……… /………/ 20……….

Signature ...…………......……………………………………..

Name of Authorising Officer ...........................……………..

Title of Authorising Officer…………………………………….

SECURITY RETURN

Customs Duty: $ .......................……..... c ....................................

*may be returned to depositor

Customs Duty: $……............................. c .................................…

*may be transferred to revenue

Date…………../……../ 20……………

Signature .................................................………………………………...

Name of Authorising Officer .................................……………………….

Title of Authorising Officer…………………………………………………..

EXAMINATION ON EXPORTATION

Upon exportation, the goods should be verified against the details listed overleaf.

............................................................................................................…

Examining Officer / / 20

QSP DETAILS

Deposit paid into Collector of Customs Security Account:

QSP Receipt No………………of……………/…………/ ..20

Date………../………./ 20…………..

Signature ...........................................………………..……

Cashier

EXAMINATION ON IMPORTATION

Import Declaration No. (if applicable)

………………………………………………………………...

............................................................…………………….

Examining Officer / / 20

ADDITIONAL COMMENTS:

\n```\n\nFORM 46AA (SEP/05)","sortOrder":2},{"sectionNumber":"Guide to the temporary importation of go","sectionType":"section","heading":"Guide to the temporary importation of goods under section 162A of the Customs Act 1901","content":"##### Guide to the temporary importation of goods under section 162A of the Customs Act 1901\n\n- Only goods, which are eligible for temporary admission under the relevant provisions of the International agreements, may be imported under section 162A of the Customs Act 1901.\n- Documents to be produced: Form 46AA application; EOI; invoice; inwards waybills or Bills of Lading; import permit from relevant authority (if applicable).\n- When the application has been approved upon taking either a security or an undertaking, a Security Identification (ID) is issued.\n- The person to whom the goods are delivered must not lend, sell, pledge, mortgage, hire, give away, exchange or otherwise dispose of or part with possession of or in any way alter the goods without the consent of the CEO of Customs. If any of these actions take place, the security or undertaking will be enforced (that is, the cash deposit will be transferred to revenue or an invoice issued).\n- Goods imported under section 162A of the Customs Act 1901 must be exported on or before the date shown at Condition 1 above (being no more than 12 months after the date on which the goods were imported). Where it is proposed that the goods remain in Australia after this date, you may apply for an extension of that period. If an approval of an extension application has not been given before the date shown at Condition 1 above has expired, the security will be enforced.","sortOrder":3},{"sectionNumber":"Return of Security deposit","sectionType":"subdivision","heading":"Return of Security deposit","content":"#### Return of Security deposit\n\nAddress to which advice of payment or cheque for refund of security amount is to be sent:\n\nAddress ...............................................................................................…………………………….\n\n……………………………………………………………………………………………………………..\n\nNOTE: a completed Order To Pay Agent form must be presented to Customs if the security deposit is to be refunded to someone other than the person who first gave the security amount.\n\nPlease refund the security deposit to me by:\n\n EFT payment to my nominated bank account; or\n\n CHEQUE\n\nCUSTOMS USE ONLY:\n\n```html\n

UPON IMPORTATION

UPON EXPORTATION

SECURITY DETAILS

*Security amount of:

$ .......................................... c ................................…….....

may be retained on deposit.

*Undertaking for payment of duty may be accepted.

Payment Consolidation ID: ................................................

Security Sub-Head: ......................................................…...

Date……… /………/ 20……….

Signature ...…………......……………………………………..

Name of Authorising Officer ...........................……………..

Title of Authorising Officer…………………………………….

SECURITY RETURN

Customs Duty: $ .......................……..... c ....................................

*may be returned to depositor

Customs Duty: $……............................. c .................................…

*may be transferred to revenue

Date…………../……../ 20……………

Signature .................................................………………………………...

Name of Authorising Officer .................................……………………….

Title of Authorising Officer…………………………………………………..

EXAMINATION ON EXPORTATION

Upon exportation, the goods should be verified against the details listed overleaf.

............................................................................................................…

Examining Officer / / 20

QSP DETAILS

Deposit paid into Collector of Customs Security Account:

QSP Receipt No………………of……………/…………/ ..20

Date………../………./ 20…………..

Signature ...........................................………………..……

Cashier

EXAMINATION ON IMPORTATION

Import Declaration No. (if applicable)

………………………………………………………………...

............................................................…………………….

Examining Officer / / 20

ADDITIONAL COMMENTS:

\n```\n\nFORM 46AA (SEP/05)","sortOrder":4},{"sectionNumber":"FORM 46AA — CONTINUATION","sectionType":"division","heading":"FORM 46AA — CONTINUATION","content":"### FORM 46AA – CONTINUATION\n\n### DESCRIPTION OF GOODS SUBJECT TO THE SECURITY/UNDERTAKING APPLICATION\n\n```html\n
Marks and Numbers

Description

of Goods

Country of Origin

Qty/

Mass

Customs

Value

(a)

Rate

of

Duty

Amount of

Duty

(b)

Transport

& Insurance

(c)

Value for

GST

(a + b + c)

Amount of

GST

Amount of

LCT

Total Duty +

GST + LCT

Total Customs Duty + GST + LCT

\n```\n\nForm 46AA - Continuation","sortOrder":5},{"sectionNumber":"DESCRIPTION OF GOODS SUBJECT TO THE SECU","sectionType":"division","heading":"DESCRIPTION OF GOODS SUBJECT TO THE SECURITY/UNDERTAKING APPLICATION","content":"### DESCRIPTION OF GOODS SUBJECT TO THE SECURITY/UNDERTAKING APPLICATION\n\n```html\n
Marks and Numbers

Description

of Goods

Country of Origin

Qty/

Mass

Customs

Value

(a)

Rate

of

Duty

Amount of

Duty

(b)

Transport

& Insurance

(c)

Value for

GST

(a + b + c)

Amount of

GST

Amount of

LCT

Total Duty +

GST + LCT

Total Customs Duty + GST + LCT

\n```\n\nForm 46AA - Continuation","sortOrder":6},{"sectionNumber":"Marks and Numbers","sectionType":"section","heading":"Marks and Numbers","content":"###### Marks and Numbers","sortOrder":7},{"sectionNumber":"Country of Origin","sectionType":"part","heading":"Country of Origin","content":"# Country of Origin","sortOrder":8},{"sectionNumber":"Mass","sectionType":"section","heading":"Mass","content":"Qty/\n\n###### Mass","sortOrder":9},{"sectionNumber":"Duty","sectionType":"part","heading":"Duty","content":"Rate\n\nof\n\n## Duty","sortOrder":10},{"sectionNumber":"Amount of","sectionType":"part","heading":"Amount of","content":"## Amount of\n\n## Duty\n\n(b)","sortOrder":11},{"sectionNumber":"Value for","sectionType":"part","heading":"Value for","content":"## Value for\n\n## GST\n\n(a + b + c)","sortOrder":13},{"sectionNumber":"GST","sectionType":"part","heading":"GST","content":"## GST\n\n(a + b + c)","sortOrder":14}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2620},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument performs the same core function as its predecessor (CEO Instrument No. 4 of 2001)—approving an application form for temporary importation under section 162A of the Customs Act. While the new form expands the security requirements to include GST and LCT (reflecting changes to Australia's tax system since 2001), this does not represent a fundamental expansion of the instrument's scope beyond its original purpose of administering temporary importation procedures."},"complexity_factors":["References 15 different international conventions and agreements with varying eligibility criteria","Requires calculation of three different tax liabilities (customs duty, GST, and Luxury Car Tax) with distinct valuation bases","Cross-references to multiple sections of the Customs Act 1901 (sections 4A, 162A, 162AA) and the Acts Interpretation Act 1901","Conditional administrative pathways depending on whether security is provided as cash deposit or undertaking"],"plain_english_summary":"This instrument approves Form 46AA, letting businesses and individuals temporarily import goods into Australia without immediate payment of customs duty, GST or Luxury Car Tax by instead providing a security (deposit) or undertaking to the Australian Border Force. It applies to imports under international temporary admission agreements, requires export within the specified period (generally 12 months), and enforces payment or forfeiture of the security if conditions are breached."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument does not change the statutory scope of subsection 162A(2A); it revokes an earlier approved form and substitutes a revised Form 46AA (Sep/05) as the approved document for applications under that provision. The change is procedural/administrative: the new form records GST and LCT details and lists applicable international conventions, but the underlying eligibility and power to permit temporary delivery remain governed by the same provision of the Customs Act (see instrument preamble citing section 4A and subsection 162AA(3) and subsection 162A(2A))."},"complexity_factors":["Simple instrument action: revocation of CEO Instrument No.4 of 2001 and approval of a replacement form.","Legal hook: ties to subsection 162A(2A) of the Customs Act 1901 and use of powers under section 4A and subsection 162AA(3).","Expanded tax coverage: new form explicitly captures GST and Luxury Car Tax (LCT) in addition to customs duty.","Multiple international agreements listed on the form, creating eligibility checks for temporary admission.","Financial/compliance burden: requires security deposit or undertaking, Security ID issuance and possible transfer of deposit to revenue on breach.","Administrative discretion: CEO consent required to alter or dispose of goods and to approve extensions; enforcement decisions rest with Customs.","Operational detail: extensive template (valuation, duty/GST/LCT calculations, QSP receipts, export verification) increases processing complexity for users and officers.","Cross-agency data flows: form states information will be provided to the Australian Bureau of Statistics and the Australian Taxation Office."],"plain_english_summary":"- This instrument revokes an earlier approval and officially replaces the approved application form with a new Form 46AA (Sep/05) to be used under subsection 162A(2A) of the Customs Act 1901 for taking delivery of temporarily imported goods by giving a security or an undertaking for payment of duty, GST and LCT. It commences 12 October 2005.\n\n- Practically, importers or their agents must provide a security or undertaking and meet time, export and handling conditions; the CEO of Customs decides approvals, enforces the security if conditions are breached, and shares supplied data with ABS and ATO."}},"importantCases":[],"_links":{"self":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-95-of-2005","history":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-95-of-2005/history","analysis":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-95-of-2005/analysis","conflicts":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-95-of-2005/conflicts","importantCases":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-95-of-2005/important-cases","documents":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-95-of-2005/documents"}}