EXPLANATORY STATEMENT
Instrument of Revocation No. 2 (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 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 1 March 2013 the Customs Tariff Amendment (Schedule 4) Act 2012 commenced. This legislation repealed the previous Schedule 4 of the Customs Tariff Act and replaced it with a new Schedule 4. As part of this process, new by-laws were required for all items that provide for goods to be prescribed by by-law.
Item 17 of Schedule 4 provides that goods which have been exported from Australia and returned in an unaltered condition are dutiable at the rate of “Free”. However, the current by-law attached to item 17, By-law No. 1300533, failed to specify all the conditions of use of item 17 – specifically the requirement that eligible goods be either Australian made or imported goods on which duty has been paid or is payable. As a result, the current item 17 By-law No.1300533 will be revoked and replaced by new By-law No. 0176871 that clearly sets out all conditions of use.
Instrument
Instrument of Revocation No. 2 (2013) revokes By-law No. 1300533.
Consultation
No consultation was undertaken in relation to the revocation of By-law No. 1300533.
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. 2 (2013) takes effect from 1 July 2013.