EXPLANATORY STATEMENT
Customs By-law No. 1700053
Customs Act 1901
Section 271 of the Customs Act 1901 (the Act) provides, in part, that where an item of a Customs Tariff is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law, the Comptroller-General of Customs may make by-laws for the purposes of that item. A Customs Tariff is defined in section 4 of the Act to mean an act imposing duties of customs. The Customs Tariff Act 1995 (the Customs Tariff Act) is a Customs Tariff for the purposes of the Act.
Background
Item 15 of Schedule 4 to the Customs Tariff Act provides that goods, as prescribed by by-law, that are, goods imported by passengers or members of the crew of ships or aircraft, are dutiable at a rate of ‘Free’. By-law No.1300053 prescribed 50 cigarettes as being duty free for the purposes of item 15 of Schedule 4 to the Customs Tariff Act.
The 2015-16 Budget included a commitment to reduce the duty free tobacco allowance from 50 cigarettes or equivalent to 25 cigarettes or equivalent from 1 July 2017. This will be provided for by updating the by-law.
New By-law No. 1700053 replaces previous By-law No. 1300953.
The new by-law does not make changes to the other categories of personal effects.
Instrument
By-law No. 1700053 prescribes accompanied passengers or crew members’ goods, subject to the conditions set out in the by-law.
Consultation
No consultation was undertaken in relation to By-law No. 1700053 as it is implementing a measure announced in the 2015-16 Budget.
Human Rights Implications
This by-law does not engage, impact on, or limit in any way, the human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights at section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Commencement
By-law No. 1700053 takes effect on and from 1 July 2017.