EXPLANATORY STATEMENT
Instrument of Revocation of Customs By-Law 2017, No. 1
Customs Act 1901
Authority
Section 271 of the Customs Act 1901 (the Customs 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 Customs Act.
Section 33(3) of the Acts Interpretation Act 1901 complements the power of the Comptroller‑General of Customs under section 271 of the Customs 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
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’, including cigarettes or equivalent up to a certain allowance.
The Customs By-Law No. 1300953 provides, in part, for 50 cigarettes or equivalent to be dutiable at a rate of ‘Free’.
The 2016‑17 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. The commitment is reflected in the new Customs By-Law No. 1700053 (the new By-Law), which commences on 1 July 2017. As a result of the new By-Law, the Customs By-Law No. 1300953 will need to be revoked.
Purpose
The purpose of the Instrument of Revocation of Customs By-Law 2017, No. 1 (the Instrument) is to revoke the Customs By-law No. 1300953.
Consultation
No consultation was undertaken because the Instrument is machinery in nature and only revokes the by-law that will become redundant on 1 July 2017 by operation of the new By‑Law.
Human Rights Implications
This instrument 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. The Statement of Compatibility with Human Rights is at Attachment A.
Commencement
The 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 of Customs By-Law 2017, No. 1
Overview
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’, including cigarettes or equivalent up to a certain allowance.
The Customs By-Law No. 1300953 provides, in part, for 50 cigarettes or equivalent to be dutiable at a rate of ‘Free’.
The 2016‑17 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. The commitment is reflected in the new Customs By-Law No. 1700053 (the new By-Law), which commences on 1 July 2017. As a result of the new By-Law, the Customs By-Law No. 1300953 will need to be revoked.
The purpose of the Instrument of Revocation of Customs By-Law 2017, No. 1 (the Instrument) is to revoke the Customs By-law No. 1300953.
Human rights implications
This Instrument is only revoking Customs By-law No. 1300953. The 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.