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.
Overview
The Instrument of Revocation No. 1 (2013) was introduced to address the need to revoke specific by-laws in light of amendments to the Customs Tariff. Enacted in 2013, this instrument operates under the Customs Act 1901 and is intended to ensure that the Customs Tariff and related by-laws remain current and effective. The Customs Tariff Amendment (Schedule 4) Act 2012 led to significant renumbering of items within Schedule 4, thereby rendering existing by-laws redundant. This revocation is necessary to maintain the alignment between the Customs Tariff and the by-laws that govern its implementation. The instrument was developed without consultation, and it is noted that it does not impact human rights as recognised by relevant international instruments. The revocation instrument takes effect from 1 March 2013, the same date as the commencement of the Customs Tariff Amendment (Schedule 4) Act 2012.
Scope and Application
The Instrument of Revocation No. 1 (2013) operates under the authority of Section 271 of the Customs Act 1901, which empowers the Chief Executive Officer of Customs to create by-laws that apply to goods or classes of goods as prescribed by the Customs Tariff. This instrument specifically revokes certain by-laws that have become redundant following the amendments introduced by the Customs Tariff Amendment (Schedule 4) Act 2012, which replaced the existing Schedule 4 of the Customs Tariff with a revised version, resulting in the re-numbering of nearly all items. Consequently, the by-laws that pertain to these re-numbered items are deemed redundant and are revoked under this instrument. The revocation is effective from the date the Customs Tariff Amendment (Schedule 4) Act 2012 comes into force, which is 1 March 2013. This instrument does not engage with or impact human rights as recognised or declared in international instruments under the Human Rights (Parliamentary Scrutiny) Act 2011. It is important to note that the instrument extends its application to the entire Commonwealth of Australia and affects all entities and individuals who were subject to the revoked by-laws, ensuring that the Customs Act 1901 and its subordinate instruments remain aligned with the updated Customs Tariff.
Key Provisions
The main operative sections of this legislation, Instrument of Revocation No. 1 (2013), are those that revoke certain by-laws under the Customs Act 1901. Specifically, section 2 of the Instrument lists the by-laws that are revoked, reflecting the changes brought about by the Customs Tariff Amendment (Schedule 4) Act 2012. This Act re-numbered nearly all items in the current Schedule 4 of the Customs Tariff, making the existing by-laws redundant from 1 March 2013. The Instrument of Revocation No. 1 (2013) lists these redundant by-laws to ensure that the legal framework remains current and consistent with the updated Customs Tariff.
The obligations and requirements imposed by this Act on the parties or entities it governs include the necessity for the Chief Executive Officer of Customs to ensure that all by-laws are in line with the current Customs Tariff. With the Customs Tariff Amendment (Schedule 4) Act 2012, the Customs Tariff has undergone significant changes, which necessitated the revocation of the previously applicable by-laws. This ensures that the regulatory framework for customs duties and related procedures is accurate and reflects the most recent legislative amendments.
Breaching the provisions of this Instrument of Revocation No. 1 (2013) could lead to significant legal consequences. While the Instrument itself does not specify particular offences or penalties for its breach, it is integral to the overarching legislative framework. Any failure to comply with the updated Customs Tariff and its associated by-laws could result in enforcement actions under the Customs Act 1901. Penalties for non-compliance with the Customs Act can include fines, imprisonment, or both, depending on the severity of the breach. It is crucial for all stakeholders to adhere to the revised by-laws to avoid potential legal ramifications.