EXPLANATORY STATEMENT
Instrument of Revocation 2017, No. 1
Customs Act 1901
Authority
Subsection 68(1) of the Customs Act 1901 (the Act) lists certain classes of goods which, if imported into Australia, are not required to be entered. Goods that are accompanied personal or household effects of a passenger of a ship or an aircraft or a member of crew of an aircraft are such a class of goods (to which paragraph 68(1)(d) of the Act refers).
Despite being exempt from formal import entry requirements, subsection 71AAAB(1) of the Act provides that the owner of such goods must, in the circumstances specified in the regulations, provide, under section 71, the information specified in the regulations at the time and in the manner and form specified in the regulations.
Regulation 27 of the Customs Regulation 2015 provides that, if a Collector requires information under subsection 71AAAB(1) of the Act, then it must be provided in an approved form or an approved statement.
Subsection 4A(1) of the Act defines an approved form as a form that is approved, by instrument in writing, by the Comptroller-General of Customs.
Subsection 33(3) of the Acts Interpretation Act 1901 complements the power of the Comptroller-General of Customs under subsection 4A(1) 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.
Background
The approved forms, entitled the “Incoming Passenger Card” (the IPC) and “Crew Declaration” require a person, or a member of a crew of a ship or aircraft, travelling to Australia to declare whether or not he or she is in possession of more than 50 cigarettes or 50 grams of tobacco product. This amount is the duty free allowance for tobacco.
The Customs By-Law No. 1700053 (the By-Law), which commences on 1 July 2017, will reduce the duty free allowance for tobacco from “50 cigarettes or 50 grams of tobacco product” to “25 cigarettes or 25 grams of tobacco product” to. As a result, new IPCs and a Crew Declaration form are to reflect the change in quantity and the existing IPCs and Crew Declaration Form will be revoked.
Purpose
The purpose of the Instrument of Revocation 2017, No. 1 (the Instrument) is to revoke all of the legislative instruments approving IPC and Crew Declaration forms on the Federal Register of Legislation.
The new instruments approving revised IPC and Crew Declaration forms 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 machine in nature and only seeks to revoke legislative instruments that will become outdated on 1 July 2017 by operation of the By-Law.
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 2017.
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 2017, No. 1
Overview
The purpose of the Instrument of Revocation 2017, No. 1 (the Instrument) is to revoke all of the legislative instruments approving Incoming Passenger Cards and Crew Declaration forms on the Federal Register of Legislation. The approved forms, entitled the “Incoming Passenger Card” (the IPC) and “Crew Declaration” require a person, or a member of a crew of a ship or aircraft, travelling to Australia to declare whether or not he or she is in possession of more than 50 cigarettes or 50 grams of tobacco product. This amount is the duty free allowance for tobacco.
The Customs By-Law No. 1700053 (the By-Law), which commences on 1 July 2017, will reduce the duty free allowance for tobacco from “50 cigarettes or 50 grams of tobacco product” to “25 cigarettes or 25 grams of tobacco product” to. As a result, new IPCs and a Crew Declaration form are required to reflect the change in quantity and the existing IPCs and Crew Declaration Form will be revoked.
Human rights implications
This instrument is only revoking existing IPCs and the Crew Declaration form. Thus the result of their revocation 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.