EXPLANATORY STATEMENT
Issued by authority of the Comptroller of the Indian Ocean Territories Customs Service
Customs Act 1901 (C.I.)
Customs (Customs Place—Christmas Island) Approval 2026
Legislative authority
The Customs Act 1901 (the Customs Act) concerns customs-related functions and is the legislation that sets out the powers of officers of Customs.
Subsection 183UA(2) of the Customs Act provides that the Comptroller-General of Customs may, by legislative instrument, approve a place for the purposes of the definition of ‘Customs place’ in paragraph 183UA(1)(f) of that Act and for the examination of international mail.
The Customs Ordinance 1993 (C.I.) (the Ordinance), made under the Christmas Island Act 1958, applies the Customs Act in the Territory of Christmas Island (the Territory) as if the Customs Act were the law of the Territory, except to the extent that the Customs Act purports to deal with duties of customs. The Customs Act is applied to the Territory with the modifications set out in Schedule 1 of the Ordinance and is cited as the Customs Act 1901 (C.I.) (the Act).
The Ordinance establishes the Indian Ocean Territories Customs Services (the IOTCS) in relation to the Territory. Under section 6 of the Ordinance, the IOTCS consists of the Comptroller and customs officers.
Item 2 of Schedule 1 to the Ordinance modifies the definition of ‘Comptroller‑General of Customs’ to mean the Comptroller of the Indian Ocean Territories Custom Service.
Purpose of the Instrument
The purpose and effect of the Customs (Customs Place—Christmas Island) Approval 2026 (2026 Instrument) is to maintain the ‘Christmas Island Post Office’ as a ‘Customs place’ approved for the examination of international mail. The 2026 Instrument approves the place known as ‘Christmas Island Post Office’ at
3 Jalan Pantai on Christmas Island, Western Australia, with the post code 6798’ for the purposes of the definition of ‘Customs place’ in paragraph 183UA(1)(f) of the Act.
The 2026 Instrument repeals and remakes Comptroller of the Indian Ocean Territories Customs Service Instrument of Approval No.1 of 2015 (the Previous Instrument) ahead of its scheduled sunsetting on
1 April 2026. It does not alter or change the scope of the Previous Instrument.
Background
The Previous Instrument approved the ‘Christmas Island Post Office’ as a place for the examination of international mail. By operation of Part 4 of the Legislation Act 2003 (the Legislation Act), the Previous Instrument would have sunsetted on 1 April 2026, and, as such, have been automatically repealed. The Department of Home Affairs (Department) reviewed and assessed the necessity and performance of the Previous Instrument and found it was still operationally required.
The 2026 Instrument does not change the scope of the Previous Instrument. The 2026 Instrument merely approves a place for the purposes of the definition of ‘Customs place’ with respect to the examination of international mail. The effect of approving the ‘Christmas Island Post Office’ is to facilitate customs officers to exercise their powers to seize any special forfeited goods or impound certain dutiable goods found during the examination of international mail in a Customs place.
Consultation
The 2026 Instrument largely replicates what was provided for in the Previous Instrument. The only substantive change in the 2026 Instrument is an update to the address of the ‘Christmas Island Post Office’. Any other changes are cosmetic in nature to reflect changes in instrument drafting standards and do not change the scope of powers of officers of Customs.
Consistent with section 17 of the Legislation Act, appropriate and reasonably practicable consultation was undertaken across the Australian Border Force (ABF) within the Department. The outcome of this internal consultation culminated in the update to the address of the ‘Christmas Island Post Office’. No external consultation was undertaken as the power to approve a ‘Customs place’ concerns the internal functions of the ABF and does not engage external stakeholders.
Details and operation
The 2026 Instrument commences on the day after it is registered. It is a disallowable legislative instrument for the purposes of the Legislation Act.
A Statement of Compatibility with Human Rights has been prepared in accordance with the Human Rights (Parliamentary Scrutiny) Act 2011, and is set out in Attachment A.
The 2026 Instrument is subject to sunsetting requirements as set out in subsection 50(1) of the Legislation Act.
ATTACHMENT A
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Customs (Customs Place – Christmas Island) Approval 2026
This Disallowable Legislative Instrument 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 of the Disallowable Legislative Instrument
The Customs (Customs Place – Christmas Island) Approval 2026 (the 2026 Instrument) is made under subsection 183UA(2) of the Customs Act 1901 (C.I) (the Act).
The purpose of the 2026 Instrument is to repeal and remake the Comptroller of the Indian Ocean Territories Customs Service Instrument of Approval No.1 of 2015 (the Previous Instrument) before it sunsets on 1 April 2026, in order to ensure that powers of officers under Division 1 of Part XII of the Act continue to be exercised appropriately and in accordance with the previous arrangements.
Division 1 of Part XII of the Act relates to the powers of officers, including the power to seize special forfeited goods (see section 203B of the Act) or impound dutiable goods (see section 209 of the Act) found at a ‘Customs place’. For the purposes of Division 1 of Part XII, subsection 183UA(1) of the Act defines ‘Customs place’ to include, among other places, ‘a place approved in an instrument under subsection (2) as a place for the examination of international mail’ (see paragraph (f) of the definition).
The 2026 Instrument approves under subsection 183UA(2) of the Act the place known as ‘Christmas Island Post Office, 3 Jalan Pantai, CHRISTMAS ISLAND WA 6798’ for the purposes of
paragraph (f) of the definition of ‘Customs place’ in subsection 183UA(1) of the Act.
The approval of this place allows customs officers to exercise their powers to seize any special forfeited goods or impound certain dutiable goods found during the examination of international mail at the ‘Christmas Island Post Office’.
Human rights implications
This Instrument does not engage any of the applicable rights or freedoms, as it simply approves a place for the examination of international mail under subsection 183UA(2) of the Act.
Conclusion
This Disallowable Instrument is compatible with human rights as it does not raise any human rights issues.