Comptroller-General of Customs Instrument of Repeal 2019

Administered by Department of Home Affairs

Legislation au F2019L00884 Not in force Legislative Instrument

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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

Overview

The Comptroller-General of Customs Instrument of Repeal 2019 (F2019L00884) was enacted to address the need for updating the legislative instruments related to approved statements for warehouse declarations and import declarations under the Customs Act 1901. This repeal was necessary to ensure that the approved statements align with the new administrative instruments that would take effect from 1 July 2019. The repeal was authorised under the Customs Act 1901 and the Acts Interpretation Act 1901, which empower the Comptroller-General of Customs to approve statements for the purposes of customs declarations. The Instrument of Repeal 2019 seeks to streamline the customs process by replacing the repealed legislative instruments with new administrative ones, which are not considered legislative instruments as per the Legislation (Exemptions and Other Matters) Regulation 2015. The Department deemed consultation unnecessary as the changes are purely administrative and do not affect the existing rights or freedoms of individuals. The repeal instrument is compatible with human rights as it does not diminish any rights recognised under the Human Rights (Parliamentary Scrutiny) Act 2011.

Scope and Application

The Comptroller-General of Customs Instrument of Repeal 2019 applies to the repeal of two legislative instruments, namely Comptroller-General of Customs Instrument of Approval No. 14 of 2015 and Comptroller-General of Customs Instrument of Approval No. 15 of 2015, both of which were previously approved statements for communicating electronically to the Department a warehouse declaration in respect of goods to which section 68 of the Customs Act 1901 applies that are intended to be entered for warehousing and an import declaration in respect of warehoused goods that are intended to be entered for home consumption, respectively. The repeal of these instruments is effective from 1 July 2019, and will be replaced by new administrative instruments that are not legislative instruments. The repeal applies to the Commonwealth of Australia, and there are no stated exclusions or exemptions within the scope of this Instrument. The repeal does not engage any of the applicable rights or freedoms, as explained in the Statement of Compatibility with Human Rights at Attachment A. The purpose of the Instrument is to remove outdated legislative instruments that will be replaced by new administrative instruments on 1 July 2019, and consultation was deemed unnecessary as the amendments made by the Instrument are machinery in nature.

Key Provisions

The Comptroller-General of Customs Instrument of Repeal 2019 (Instrument of Repeal) primarily concerns the repeal of two legislative instruments on the Federal Register of Legislation, specifically the Comptroller-General of Customs Instrument of Approval No. 14 of 2015 and the Comptroller-General of Customs Instrument of Approval No. 15 of 2015. These instruments had previously approved the "Warehouse Declaration (N20)" and "Import Declaration (N30)" statements, respectively, for use in electronically communicating certain declarations to the Department in accordance with the Customs Act 1901 (Act). These instruments will be repealed and replaced by new administrative instruments on 1 July 2019, which will not be legislative instruments. Under the Customs Act 1901, the Comptroller-General of Customs is empowered to approve statements that must be communicated electronically to the Department, either for warehouse declarations or import declarations. The repealed instruments authorised specific statements, the "Warehouse Declaration (N20)" and "Import Declaration (N30)", for use in these communications. The obligations placed on parties or entities governed by this legislation include ensuring that any import declarations or warehouse declarations communicated electronically adhere to the approved statements. Specifically, section 71L of the Customs Act 1901 stipulates that electronic import declarations must include the information outlined in an approved statement. This requirement ensures consistency and accuracy in the information provided to the Department, facilitating efficient processing of goods intended for home consumption or warehousing. The Instrument of Repeal does not introduce new offences, penalties, or civil/criminal consequences for breach. However, any non-compliance with the new administrative instruments that replace the repealed legislative instruments could potentially result in penalties under the Customs Act 1901. For example, section 174 of the Act provides for penalties, including fines, for incorrect or misleading statements in import declarations. Although the repealed instruments themselves did not impose penalties, the continued obligation to comply with the approved statements under the Customs Act 1901 means that non-compliance with the new administrative instruments could still attract penalties under the Act. These penalties may include fines and, in some cases, criminal charges for serious or repeated breaches.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.