EXPLANATORY STATEMENT
Instrument of Revocation No. 1 (2011)
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 power 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 26 July 2011, the Customs Tariff Amendment (2012 Harmonized System Changes) Act 2011 (the HS2012 Act) received the Royal Assent. This Act makes changes to tariff headings and subheadings in the Customs Tariff Act with effect from 1 January 2012.
The changes under the HS2012 Act affect the tariff headings and subheadings to which existing By-law Nos. 0618807, 9940022 and 9840006 refer. These by-laws relate to items 36 and 40A 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.
Instrument
To take into account the changes under the HS2012 Act, Instrument of Revocation No. 1 (2011) revokes By-laws Nos. 0618807, 9940022 and 9840006. The revoked by-laws are replaced under separate instruments by new By-laws Nos. 1134474, 1134476 and 1134478, respectively. The new by-laws incorporate the changes to the tariff headings and subheadings under the HS2012 Act, but are otherwise the same as the revoked by-laws.
Consultation
No consultation was undertaken in relation to Instrument of Revocation No. 1 (2011) as it is of a minor and machinery nature and does not alter existing arrangements.
Commencement
Instrument of Revocation No. 1 (2011) takes effect on and from 1 January 2012, the date on which new By-laws Nos. 1134474, 1134476 and 1134478 take effect.