Instrument of Revocation 2017, No. 1

Administered by Department of Home Affairs

Legislation au F2017L00786 Not in force Legislative Instrument

Legislation content

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.

Overview

The Instrument of Revocation 2017, No. 1, issued under the authority of the Customs Act 1901, aims to address the obsolescence of the Incoming Passenger Card (IPC) and Crew Declaration forms following changes to the duty-free allowance for tobacco products. Enacted by the Australian Parliament, the purpose of this instrument is to revoke the existing legislative instruments that approve the IPC and Crew Declaration forms on the Federal Register of Legislation, ensuring they are updated to reflect the new allowance set by the Customs By-Law No. 1700053, which reduces the duty-free allowance from 50 cigarettes or 50 grams of tobacco product to 25 cigarettes or 25 grams of tobacco product, effective from 1 July 2017. The revocation is necessary as the new allowance necessitates the use of revised forms that accurately capture the updated tobacco allowance. The instrument does not engage any human rights or freedoms, as confirmed by the attached Statement of Compatibility with Human Rights.

Scope and Application

The Instrument of Revocation 2017, No. 1, pertains to the Customs Act 1901, specifically targeting the legislative instruments that approve the Incoming Passenger Card (IPC) and Crew Declaration forms. These forms are required for persons, or crew members of ships or aircraft, travelling to Australia to declare their possession of tobacco products, with the duty-free allowance previously set at 50 cigarettes or 50 grams of tobacco. The Instrument revokes these existing forms as they become outdated following the commencement of the Customs By-Law No. 1700053 on 1 July 2017, which reduces the duty-free allowance to 25 cigarettes or 25 grams of tobacco. This revocation ensures that new IPCs and Crew Declaration forms reflect the updated quantity, thereby maintaining compliance with the revised duty-free allowance. The Instrument operates within the Commonwealth jurisdiction and applies to all persons and entities required to use the IPC and Crew Declaration forms when entering Australia. It does not specify any exclusions or exemptions but rather focuses on the administrative update necessitated by the By-Law. The revocation of these legislative instruments is a procedural measure, and the Instrument does not engage any of the applicable rights or freedoms as outlined in the attached Statement of Compatibility with Human Rights.

Key Provisions

The main operative sections of this Instrument of Revocation (No. 1, 2017) pertain to the revocation of the legislative instruments approving the Incoming Passenger Card (IPC) and the Crew Declaration form, as detailed in the Customs By-Law No. 1700053, which reduces the duty-free allowance for tobacco from "50 cigarettes or 50 grams of tobacco product" to "25 cigarettes or 25 grams of tobacco product" effective from 1 July 2017. The Instrument aims to align these forms with the new duty-free allowances by revoking the existing forms that no longer reflect the updated regulations (subsection 68(1) and subsection 71AAAB(1)). The new forms will need to be approved and provided in an approved form or statement as per the Customs Regulation 2015 (regulation 27). The Instrument also acknowledges that the new instruments approving the revised forms are not considered legislative instruments under subregulation 6(1) of the Legislation (Exemptions and Other Matters) Regulation 2015. The obligations imposed by this Instrument are primarily on those who need to provide information under subsection 71AAAB(1) of the Customs Act 1901. The Instrument requires these individuals to provide the information in an approved form or statement, as stipulated by regulation 27 of the Customs Regulation 2015. The Instrument further mandates that the approved forms, IPC and Crew Declaration, must reflect the new duty-free allowances for tobacco as of 1 July 2017. This ensures that the information provided aligns with the new regulatory requirements and that the forms are compliant with the updated by-law. Additionally, the Instrument highlights that the new instruments approving the revised forms are not considered legislative instruments under subregulation 6(1) of the Legislation (Exemptions and Other Matters) Regulation 2015. The Instrument does not explicitly detail specific offences, penalties, or civil/criminal consequences for non-compliance with the new forms and duty-free allowances. However, it is implied that failure to comply with the requirements outlined in the Customs Act 1901 and the Customs Regulation 2015 could result in penalties or enforcement actions as prescribed by the relevant sections of the Act. These may include fines or other sanctions for providing false information or failing to comply with the duty-free allowance regulations. The exact penalties would be in accordance with the provisions of the Customs Act 1901 and would be determined by the relevant authorities. The revocation of the existing forms and the requirement to use the new approved forms are intended to ensure compliance with the updated regulations.

Legal classification tags

Area of Law
Customs Law
Instrument
Instrument of Revocation
Concepts
Commencement Provisions
Regulatory Standards
Repeal & Amendment

Interactions

Authorises

All Versions

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.