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This Australian Customs Notice (ACN) replaces ACN No. 2005/34 issued 21 July 2005.
ACN No. 2005/34 referred to 12 April 2005 as the end of the extended moratorium period
when it should have read 12 April 2006.
The administrative moratorium in relation to the Infringement Notice Scheme (INS) is being
republished. The key change involves giving industry the original intended benefit of a full
6 months moratorium on infringement notices and prosecutions for the new import offences.
The extension of the Integrated Cargo System (ICS) cut-over period from 40 days from
commencement of the imports related legislation to 12 October 2005 would have effectively
used up 3 months of both the administrative and statutory moratoriums for the INS import
related offences.
The attached moratorium document details how the moratorium will apply to the INS import
related offences. The extended moratorium began on 19 July 2005 and will run until 6 months
after the 12 October 2005 cut-over time, i.e. until and including 12 April 2006.
The statutory moratorium on mandatory electronic reporting of cargo reports (under section
64AB of the Customs Act 1901) will not be extended. Therefore, a cargo reporter lodging
documentary cargo reports who requires additional time to be able to report electronically will
still need to apply for an extended moratorium period under that section.
The statutory moratorium on serving infringement notices and commencing prosecutions for late
reports under section 64AB will apply for the 6 months from 19 July 2005 or until the end of any
further moratorium period granted to an individual cargo reporter.
For cargo reporters who do not require an extension of time to be able to report electronically, in
addition to the statutory moratorium on infringement notices and prosecutions for offences
against section 64AB(10), an administrative moratorium will apply until 6 months after the import
cut-over time.
Customs response to non-compliance with import requirements will be determined by the extent
and nature of the non-compliance in accordance with the “Customs Regulatory Philosophy” and
the “Guidelines for Serving Infringement Notices”. The issuing of infringement notices is not
automatic but is an option available to Customs, considering the circumstances on a case-bycase basis.
The Customs Regulatory Philosophy and the Chief Executive Officer’s Guidelines for Serving
Infringement Notices are available on the Customs Internet site at www.customs.gov.au
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