{"id":"F2005L02981","name":"Customs Act 1901 - CEO Instrument of Approval No. 98 of 2005","slug":"customs-act-1901-ceo-instrument-of-approval-no-98-of-2005","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":37811,"registerId":"commonwealth-F2005L02981-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"COMMONWEALTH OF AUSTRALIA","sectionType":"part","heading":"COMMONWEALTH OF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. 98 of 200","sectionType":"part","heading":"CEO Instrument of Approval No. 98 of 2005","content":"## CEO Instrument of Approval No. 98 of 2005","sortOrder":1},{"sectionNumber":"Customs Act 1901","sectionType":"part","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 subregulation 124(2) of the Customs Regulations 1926, and subsection 33(3) of the Acts Interpretation Act 1901, revoke CEO Instrument of Approval No. 2 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 (No. 46 (MAR 2001))” form; and\n\nb) under section 4A and subregulation 124(2) of the Customs Regulations 1926, 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 46 (Sep/05))” form as an approved form for the purpose of applying for the permission of the Collector under section 162 of the Customs Act 1901.\n\n This instrument commences on 12 October 2005.\n Dated: 28 September 2005\n\n LIONEL BARRIE WOODWARD\n\n![](image.001.png)Chief Executive Officer of Customs \n![](image.002.png)\n\n![](image.003.png)\n\nNOTICE: The following information is required under the Customs Act 1901 and Customs Regulations 1926, to ensure that a valid security or undertaking is in place for your goods so that 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 162 of the Customs Act 1901, to take delivery of the goods described in the attached Form 46 – Continuation 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) |","sortOrder":2},{"sectionNumber":"Guide to the temporary importation of go","sectionType":"section","heading":"Guide to the temporary importation of goods under section 162 of the Customs Act 1901","content":"##### Guide to the temporary importation of goods under section 162 of the Customs Act 1901\n\n- Only goods, which are the property of a prescribed class of persons, or are included in a prescribed class of goods, or are imported for a prescribed purpose, may be imported under section 162 of the Customs Act 1901.\n- Documents to be produced: Form 46 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 owner must not lend, sell, pledge, mortgage, hire, give away, exchange or otherwise dispose of or part with possession of (otherwise than by way of, or for the purposes of, the exportation of those goods) or in any way alter the goods without the prior consent of a Collector. 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 162 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":"Form 46 (Sep/05) TO BE COMPLETED BY APPL","sectionType":"division","heading":"Form 46 (Sep/05) TO BE COMPLETED BY APPLICANT","content":"| GOODS (please tick the appropriate box): | Information Required |\n| ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------ |\n|  The property of a tourist/temporary resident. | Passport/Visa to be produced as evidence of residency status. |\n|  Specialised equipment or tools to be used in exploration, production, manufacture, repair or modification, and included in a class of goods to which an intergovernmental agreement applies; or Imported for use at a public exhibition or entertainment, not cinematograph films of a kind usually for profit, or theatrical costumes, scenery or property; or theatrical costumes, scenery or property; or Testing or evaluation equipment ; OR | State the name of public exhibition/entertainment, venue and date. |\n|  Imported for testing or evaluation of the goods | Give details of the testing or evaluation. |\n\nDESCRIPTION OF GOODS: Please complete the details on the Form 46 – 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\nForm 46 Sep/05)\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 162 of the Customs Act 1901 shall not be exported unless a notice of intention to export the goods has been given to a Collector..\n\n(3) Except with the consent of a Collector, 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 (otherwise than by way of, or for the purposes of, the exportation of those 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 162 of the Customs Act 1901.*approved, upon giving a security of $ ......................…………c………………..*approved, upon giving an undertaking for the payment of duty, and/or LCT and GSTDate: / / 20Signature.....................……………………………………….. |\n\n\\*Strike out whichever is inapplicable.\n\n##### Guide to the temporary importation of goods under section 162 of the Customs Act 1901\n\n- Only goods, which are the property of a prescribed class of persons, or are included in a prescribed class of goods, or are imported for a prescribed purpose, may be imported under section 162 of the Customs Act 1901.\n- Documents to be produced: Form 46 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 owner must not lend, sell, pledge, mortgage, hire, give away, exchange or otherwise dispose of or part with possession of (otherwise than by way of, or for the purposes of, the exportation of those goods) or in any way alter the goods without the prior consent of a Collector. 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 162 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\n### Form 46 (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 46 (Sep/05)","sortOrder":4},{"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 46 (Sep/05)","sortOrder":5},{"sectionNumber":"FORM 46 — CONTINUATION","sectionType":"division","heading":"FORM 46 — CONTINUATION","content":"### FORM 46 – 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 46 (Sep/05)","sortOrder":6},{"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 46 (Sep/05)","sortOrder":7},{"sectionNumber":"Marks and Numbers","sectionType":"section","heading":"Marks and Numbers","content":"###### Marks and Numbers","sortOrder":8},{"sectionNumber":"Country of Origin","sectionType":"part","heading":"Country of Origin","content":"# Country of Origin","sortOrder":9},{"sectionNumber":"Mass","sectionType":"section","heading":"Mass","content":"Qty/\n\n###### Mass","sortOrder":10},{"sectionNumber":"Duty","sectionType":"part","heading":"Duty","content":"Rate\n\nof\n\n## Duty","sortOrder":11},{"sectionNumber":"Amount of","sectionType":"part","heading":"Amount of","content":"## Amount of\n\n## Duty\n\n(b)","sortOrder":12},{"sectionNumber":"Value for","sectionType":"part","heading":"Value for","content":"## Value for\n\n## GST\n\n(a + b + c)","sortOrder":14},{"sectionNumber":"GST","sectionType":"part","heading":"GST","content":"## GST\n\n(a + b + c)","sortOrder":15}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1712},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains the existing temporary importation framework under section 162 of the Customs Act 1901. It simply updates the approved form to include references to GST and LCT (Luxury Car Tax) alongside customs duty, reflecting tax system changes since the 2001 version. No expansion of eligible goods categories or alteration to the underlying legal requirements."},"complexity_factors":["Single-purpose administrative instrument primarily approving a standard form template","Straightforward revocation of previous instrument (No. 2 of 2001) and replacement with updated version","Clear, unidirectional conditions (import → hold → export) without nested exceptions or complex conditional logic","Standard legislative references to section 162 of the Customs Act 1901 and Customs Regulations 1926 without intricate cross-referencing"],"plain_english_summary":"This instrument approves Form 46 (Sept 2005), letting temporary importers defer payment of customs duty, GST and Luxury Car Tax by lodging a cash security or giving an undertaking. It targets tourists, temporary residents, companies and organisations bringing goods in for exhibitions, testing, repair or evaluation.\n\nGoods must generally be re‑exported within 12 months, and cannot be sold, altered or disposed of without permission; breaches lead to seizure of security or invoicing. It replaces the 2001 form to add GST and LCT."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument replaces the earlier approved form and expressly approves Form 46 (Sep/05) for s162 applications, expanding the explicit coverage to include GST and LCT alongside Customs duty and formalising related fields and administrative processes (security IDs, QSP receipts, refund instructions, export time limits and enforcement mechanics). The change is procedural and administrative in scope rather than creating new substantive powers beyond existing s162 authority (source: instrument preamble, Form 46 title and Guide)."},"complexity_factors":["Legal foundations and revocation: instrument is made under s4A and subreg 124(2) of the Customs Regulations 1926 and s33(3) of the Acts Interpretation Act 1901, and revokes CEO Instrument No.2 of 2001 (source: instrument preamble).","Interaction with primary statute: operates as an administrative approval mechanism for applications under s162 of the Customs Act 1901 (source: instrument text).","Multiple tax heads: form and security/undertaking explicitly cover Customs duty, GST and LCT, adding calculation and reporting requirements for each (source: instrument and Form 46 title/fields).","Documentary and evidentiary burden: applicant must produce Form 46, EOI, invoice, waybills/Bills of Lading and any import permit (source: Guide to temporary importation).","Financial mechanics and refunds: options for cash security or undertaking, QSP receipts, Payment Consolidation ID, and refund routes (EFT or cheque) create administrative steps (source: security details/return of deposit sections).","Temporal constraint and enforcement: goods must be exported within the stated date (normally ≤12 months); failure or unauthorised disposal permits enforcement (deposit transferred to revenue or invoice issued) (source: Conditions and Guide).","Collector discretion: many actions (consent to dispose or alter goods, acceptance of undertaking, extensions) rest on Collector approval, concentrating decision‑making (source: Form conditions and Guide).","Operational checks: physical examination on import/export and requirement for examining officers’ sign‑off add procedural layers (source: Customs use/examination sections).","Interagency reporting: information provided on the form is given to the Australian Bureau of Statistics and the Australian Taxation Office and, if applicable, permit agencies (source: notice at head of form)."],"plain_english_summary":"This instrument cancels an earlier approval and approves “Form 46 (Sep/05)” as the official application for permission under section 162 of the Customs Act 1901 to take delivery of goods on the basis of a security or an undertaking that covers Customs duty, GST and LCT. It affects owners or their agents who want temporary release of imported goods: the form sets documentary requirements, requires a security deposit or undertaking, imposes a (usually 12‑month) export deadline, and allows a Collector to enforce the security if conditions are breached."}},"importantCases":[],"_links":{"self":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-98-of-2005","history":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-98-of-2005/history","analysis":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-98-of-2005/analysis","conflicts":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-98-of-2005/conflicts","importantCases":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-98-of-2005/important-cases","documents":"/api/acts/customs-act-1901-ceo-instrument-of-approval-no-98-of-2005/documents"}}