Since the release of ACN 2012/43 in August last year, we have had a significant number of approaches from customs brokers who are concerned that the practices of competitors in relation to Assemble Order consignments are putting them at a disadvantage. These approaches have been in relation to Additional Condition Two as it is outlined in this ACN.

It is now clear to us that there are instances where people believe that they are a part of the Assemble Order compliance regime when (in our view) they are not.

There are those who advocate producing "dummy" house bills in an effort to comply with their understanding of their reporting obligations. How can anyone expect that they can:

(a) Comply with a Customs Act section 240AA written notice to produce a document which has never existed, where the penalty for non compliance is 30 Penalty Units of $170.00 or $5,100.00 per document; and/or

(b)  Defend a charge that a false statement has been made about the existence of a fictitious document pursuant to section 234(1)(d), where a penalty not exceeding 100 penalty units or $17,000.00 may be imposed for each false statement (when offences are determined to be in the worst category of such offences).

I was amused to read elsewhere that Customs intend to stop assemble shipments into and out of Australia. That is not going to happen. Assemble Orders are a legitimate commercial method for transporting goods across borders. The only concern or issue for Customs is surely how those shipments are reported to them.

Our suggestion:

Keep Calm and Carry On, as the English are fond of saying.

Thankfully,  for many industry members who are concerned that they may be  non compliant with Customs in relation to assemble orders, they may have nothing to worry about. There may be no need to change their practices or the practices of their clients.

We are prepared to review your company's and your clients' operations and practices and provide an opinion as to whether or not you appear to have an exposure. We will also assist you to enter into dialogue or correspondence with Customs if you wish.

The problem that the international trade services industry and their clients have in common with Customs is that everyone is subject to operating within the law.

Please do not hesitate to contact me if we can assist you in any way or if you have any questions or concerns where you would benefit from a discussion.