EXPLANATORY STATEMENT
By-law No. 0619031 (replacing BL 9640107)Instrument of Revocation No. 1 (2006)
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 Chief Executive Officer 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, that is the Customs Tariff Act 1995 (the Customs Tariff Act).
Section 33(3) of the Acts Interpretation Act 1901 provides that where an Act confers a powers to make, grant or issue any instrument (including rules, regulations or by‑laws) the power shall, unless the contrary intention appears, 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
On 4 November 2006, the Customs Tariff Amendment (2007 Harmonized System Changes) Act 2006 (the HS 2007 Act) received the Royal Assent (Act No. 118, 2006). This Act makes changes to tariff headings and subheadings in the Customs Tariff Actwill amend, with effect from 1 January 2007.,
The changes under the HS 2007 Act affect a the tariff headings and subheadings to which existing Customs By-law Nos. 9640107, 9940021, 9640079 and 0604883 appliesrefer. These by-laws relate to items 21, 36, 38 and 73 of Schedule 4 to the Customs Tariff Act respectively. These items set out concessional rates of duty for goods specified in each respective item, as prescribed by by-law.
Item 21 applies to goods that are imported for repair, alteration or industrial processing and are to be exported. Customs By-law No. 9640107 applies to recorded magnetic tape or film imported for industrial processing and upon completion export. The heading to be amended is 8524: This heading will be replaced by 8523.
Instrument
To take into account the changes under the HS 2007 Act, Instrument of Revocation No. 1 (2006) revokes By-law Nos. 9640107, 9940021, 9640079 and 0604883.9640107 is being revoked The revoked by-laws are and replaced under separate instruments by -issued asnew By-laws Nos. 0619031, 0618807, 0618799 and 0618808 respectively0619031. to include reference to the above heading.
The amended by-law will preserve the coverage of By-law No. 9640107.The new by-laws incorporate the changes to the tariff headings and subheadings under the HS 2007 Act, but are otherwise substantially the same as the revoked by-laws.
Consultation
No consultation was undertaken in relation to Instrument of Revocation No. 1 (2006) as it is of a minor and machinery nature and does not substantially alter existing arrangements.
Commencement
By-law 0619Instrument of Revocation No. 1 (2006) 031 will takes effect on and from 1 January 2007, the date on which new By-laws Nos. 0619031, 0618807, 0618799 and 0618808 take effect.