EXPLANATORY STATEMENT
Comptroller‑General of Customs Instrument of Revocation 2018 (No. 1)
Customs Act 1901
Authority
Subsection 4A(1) of the Customs Act 1901 (the Act) defines an approved form as a form that is approved, by instrument in writing, by the Comptroller-General of Customs.
Subsection 4A(1A) of 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 71K of the Act provides, in part, that an import declaration that is communicated to the Department by document must be in an approved form, must include such information as the approved form requires and must be signed in the manner indicated in the approved form. 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.
Section 71AAAD of the Customs Act defines specified low value goods for Subdivision AB of Division 4 under Part IV of that Act to mean goods of a kind referred to in paragraph 68(1)(e), (f) or (i) of that Act.
The goods referred to paragraph 68(1)(e), (f) and (i) of the Customs Act include:
- goods, other than prescribed goods that are included in a consignment consigned through the Post Office by one person to another and that have a value not exceeding $1,000 or such other amount as is prescribed;
- goods, other than prescribed goods that are included in a consignment consigned otherwise than by post by one person to another, that are all transported to Australia in the same ship or aircraft, and that have a value not exceeding $250 or such other amount as is prescribed; and
- goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations.
Under section 71AAAF of the Customs Act, the owner of specified low value goods, or a person acting on behalf of the owner, must give to the Department a declaration (self‑assessed clearance declaration) under section 71 of that Act containing the information that is set out in an approved statement (see subsection 71AAAF(1)). In accordance with subsections 71AAAF(2) and (3), a self‑assessed clearance declaration must be communicated electronically and may be communicated together with a cargo report.
Background
CEO Instrument of Approval No. 17 of 2010 approved the “Import Declaration (N10) – Post (B374 JULY 10)” form for the purposes of communicating, by document and electronically, an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption and that are imported into Australia through the Post.
Comptroller‑General of Customs Instrument of Approval No. 12 of 2015 approved the “SAC (SHORT FORM)” statement as an approved statement for the purposes of communicating electronically to the Department, a self‑assessed clearance declaration where it is not communicated together with a cargo report, in accordance with subsection 71AAAF(1) of the Act.
Purpose
The purpose of the Instrument of Revocation 2018 (No. 1) is to revoke the above-mentioned two legislative instruments on the Federal Register of Legislation.
On 1 July 2018 new instruments approving the relevant approved forms and statements will commence and replace those instruments being revoked. Those 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 instruments prescribing or approving a form (table item 6 refers).
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 revoke legislative instruments that will become superseded by administrative instruments on 1 July 2018.
Human Rights Implications
This instrument does not engage any of the applicable rights or freedoms, as explained in the attached Statement of Compatibility with Human Rights.
Commencement
This Instrument commences on 1 July 2018.
ATTACHMENT A
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Instrument of Revocation 2018 (No. 1)
This Instrument of Revocation is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview
The purpose of the Instrument of Revocation 2018 (No. 1) is to revoke two legislative instruments on the Federal Register of Legislation. The instruments being revoked are:
- CEO Instrument of Approval No. 17 of 2010 approved the “Import Declaration (N10) – Post (B374 JULY 10)” form for the purposes of communicating, by document and electronically, an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption and that are imported into Australia through the Post.
- Comptroller‑General of Customs Instrument of Approval No. 12 of 2015 approved the “SAC (SHORT FORM)” statement as an approved statement for the purposes of communicating electronically to the Department, a self‑assessed clearance declaration where it is not communicated together with a cargo report, in accordance with subsection 71AAAF(1) of the Act.
On 1 July 2018, new instruments approving the relevant approved forms and statements will commence and replace those instruments being revoked. Those 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 instruments prescribing or approving a form (table item 6 refers).
Human rights implications
This instrument operates only to revoke existing legislative instruments. Their revocation does not engage or limit 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.
Comptroller-General of Customs