EXPLANATORY STATEMENT
Comptroller‑General of Customs Instrument of Repeal 2019
Customs Act 1901
Authority
Subsection 4A(1A) of the Customs Act 1901 (the Act) defines an approved statement as a statement that is approved, by instrument in writing, by the Comptroller‑General of Customs.
Subsection 33(3) of the Acts Interpretation Act 1901 complements the powers of the Comptroller-General of Customs under section 4A of the Act, and provides that, where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws) the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.
Section 68 of the Act provides that goods that are imported into Australia and goods that are intended to be imported into Australia must be entered for home consumption or warehousing. An entry for home consumption is made using an import declaration under section 71A of the Act. Section 71L of the Act provides, in part, that an import declaration that is communicated to the Department electronically must communicate such information as is set out in an approved statement.
Background
Comptroller‑General of Customs Instrument of Approval No. 14 of 2015 approved the “Warehouse Declaration (N20)” statement as an approved statement for the purposes of communicating electronically to the Department, a warehouse declaration in respect of goods to which section 68 of that Act applies that are intended to be entered for warehousing, in accordance with subsection 71L(1) of the Act.
Comptroller‑General of Customs Instrument of Approval No. 15 of 2015 approved the “Import Declaration (N30)” statement as an approved statement for the purposes of communicating electronically to the Department in accordance with subsection 71L(1) of the Act:
(a) an import declaration in respect of warehoused goods that are intended to be entered for home consumption; and
(b) a return for like customable goods under section 69 of the Customs Act.
Purpose
The purpose of the Instrument of Repeal 2019 is to repeal the above-mentioned two legislative instruments on the Federal Register of Legislation.
On 1 July 2019, new administrative instruments approving the relevant approved statements will commence and replace those instruments being repealed. These new instruments are not legislative instruments. Subregulation 6(1) of the Legislation (Exemptions and Other Matters) Regulation 2015 sets out the classes of instruments that are not legislative instruments, including at table item 6 instruments prescribing or approving a form.
Consultation
The Department does not consider consultation to be appropriate because the amendments made by the Instrument are machinery in nature and only seek to repeal legislative instruments that will become superseded by administrative instruments on 1 July 2019.
Human Rights Implications
This instrument does not engage any of the applicable rights or freedoms, as explained in the Statement of Compatibility with Human Rights at Attachment A.
Commencement
This Instrument commences on 1 July 2019.
ATTACHMENT A
Statement of Compatibility with Human Rights
(Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011)
Comptroller‑General of Customs Instrument of Repeal 2019
Overview
The purpose of the Comptroller-General of Customs Instrument of Repeal 2019 is to repeal two legislative instruments on the Federal Register of Legislation. The instruments being repealed are:
- Comptroller‑General of Customs Instrument of Approval No. 14 of 2015 approved the “Warehouse Declaration (N20)” statement as an approved statement for the purposes of communicating electronically to the Department a warehouse declaration in respect of goods to which section 68 of that Act applies that are intended to be entered for warehousing, in accordance with subsection 71L(1) of the Act.
- Comptroller‑General of Customs Instrument of Approval No. 15 of 2015 approved the “Import Declaration (N30)” statement as an approved statement for the purposes of communicating electronically to the Department in accordance with subsection 71L(1) of the Act:
(a) an import declaration in respect of warehoused goods that are intended to be entered for home consumption; and
(b) a return for like customable goods under section 69 of the Customs Act.
On 1 July 2019 new administrative instruments approving the relevant approved statements will commence and replace the two instruments being repealed. These new instruments are not legislative instruments. Subregulation 6(1) of the Legislation (Exemptions and Other Matters) Regulation 2015 sets out the classes of instruments that are not legislative instruments, including at table item 6 instruments prescribing or approving a form.
Human rights implications
This instrument operates only to repeal existing legislative instruments. The repeal of these instruments does not have the effect of engaging and in any way diminishing those human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Conclusion
This Instrument is therefore compatible with the human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Michael Outram, Comptroller-General of Customs