EXPLANATORY STATEMENT
Instrument of Revocation No. 1 (2013)
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).
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
The Customs Tariff Amendment (Schedule 4) Act 2012 (the Schedule 4 Act) amends Schedule 4 of the Customs Tariff.
The Schedule 4 Act will repeal the existing Schedule 4 of the Customs Tariff and replace it with the revised Schedule 4.
The Schedule 4 Act re-numbered nearly all items in the current Schedule 4. The by-laws written to those items will become redundant on 1 March 2013 – Instrument of Revocation No. 1(2013) lists those by-laws.
Instrument
Instrument of Revocation No. 1 (2013) revokes all the By-laws listed in the Table.
Consultation
No consultation was undertaken in relation to the preparation of the Instrument of Revocation No. 1 (2013).
Human Rights Implications
This by-law 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.
Commencement
Instrument of Revocation No. 1 (2013) takes effect from the date that the Customs Tariff Amendment (Schedule 4) Act 2012 commences, that is 1 March 2013.