House of Representatives

Explanatory Memorandum

(Circulated by authority of the Minister for Immigration and Border Protection, the Honourable Peter Dutton MP)

Schedule 1 - Amendments of Customs Act

3. This Schedule provides for consequential amendments to the Customs Act resulting from the repeal of the Customs Administration Act and the enactment of the ABF Act.

Part 1 - Amendments

4. This Part amends the Customs Act to omit references to "Customs", "CEO" and related references, and substitute those terms with appropriate equivalent provisions. The substituted references will reflect the abolition of the ACBPS, the statutory office of the CEO, and the establishment of the office of the Comptroller-General of Customs by the ABF Act.

5. Additionally, this Part also makes other minor technical amendments to the Customs Act.

Customs Act 1901

Item 1 - Subsection 4(1)

6. This item inserts the definition of "Australian Border Force Commissioner" into subsection 4(1) of the Customs Act.

7. The definition of "Australian Border Force Commissioner" has the same meaning as the ABF Act and means the Commissioner of the ABF (see subsection 4(1) of the ABF Act). This term is referred to in paragraph (b) of the new definition of "officer of Customs" (see item 14 below).

8. By operation of clause 11(3) of the ABF Act, a person who is appointed as the ABF Commissioner is also the Comptroller-General of Customs and this capacity is to be conferred with many related powers under laws of the Commonwealth.

Item 2 - Subsection 4(1) (definition of authorised officer )

9. This item repeals the current definition of "authorised officer" in subsection 4(1) of the Customs Act and substitutes a new definition. The new definition in relation to a provision of the Customs Act, means as an officer of Customs authorised under new subclause 4(1AA) to exercise the powers and functions or perform the functions of an authorised officer under that provision. A new definition of "officer of Customs" is inserted by item 14 below.

Item 3 - Subsection 4(1) (definition of CEO )

10. This item repeals the definition of "CEO" in subsection 4(1) of the Customs Act.

11. The Customs Administration Act, which establishes the statutory office of the CEO, will be repealed by Schedule 2 below. As a result, the office of the CEO will be abolished. This amendment repeals the redundant definition.

12. All the references to "CEO" referred to throughout the Customs Act will also become redundant and are amended by items mentioned in "Items substituting the reference to CEO with Comptroller-General of Customs" below, which will omit references to the CEO and substitute with "Comptroller-General of Customs". The definition of "Comptroller-General of Customs" is inserted by item 7 below.

Items relating to the Anti-dumping Commissioner

13. Items 5, 6 and 820, collectively, repeal the definitions of "Commissioner" and "Commission staff member" in subsection 4(1) of the Customs Act and insert identical definitions into subsection 269T(1) of the Customs Act.

14. "Commissioner" is defined to mean the Commissioner of the Anti-Dumping Commission continued in existence under section 269SMB.

15. "Commission staff member" is defined to mean a member of the staff assisting the Commissioner as mentioned in subsection 269SMQ(1).

16. Items 80, 90 and 827 to835 amend provisions of the Customs Act in Table 1, to clarify that references to the Commissioner in those provisions mean the Commissioner within the meaning of Part XVB of the Customs Act. Part XVB sets out the anti-dumping and countervailing regimes.

Item 7 - Subsection 4(1)

17. This item inserts the definition of "Comptroller-General of Customs" into subsection 4(1) of the Customs Act.

18. "Comptroller-General of Customs" is defined as the person who is the Comptroller-General of Customs in accordance with subsection 11(3) or 14(2) of the ABF Act. The general functions and powers of the Comptroller-General of Customs are set out in item 26 below.

Items 10 and 11 - Subsection 4(1) (definition of officer )

19. Item 10 repeals the definition of "Officer" in subsection 4(1) of the Customs Act. A similar definition is to be inserted into subsection 4(1) of the Customs Act by item 11 and is defined to mean an "officer of Customs". These are technical amendment to ensure that the terminology for "officer" and "officer of Customs" are consistent. The new definition of "officer of Customs" is inserted by item 14 below.

Items 13 and 14 - Subsection 4(1) (definition of Officer of Customs ); and Subsection 4(1)

20. Item 13 repeals the current definition of "Officer of Customs" in subsection 4(1) of the Customs Act. A new definition of "officer of Customs" is inserted into subsection 4(1) by item 14, and means:

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the Secretary; or

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the ABF Commissioner (including in his or her capacity as the Comptroller-General of Customs); or

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an APS employee in the Department; or

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a person authorised under new subclause (1B) to exercise all the powers and perform all the functions of an officer of Customs; or

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a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under new subclause (1C), even if the office or position does not come into existence until after it is so specified; or

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in relation to a provision of a Customs Act:

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a person authorised under new subclause (1D) to exercise the powers or perform the functions of an officer of Customs for the purposes of that provision; or

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a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under new subclause (1E) in relation to that provision, even if the office or position does not come into existence until after it is so specified.

21. From 1 July 2015, the ACBPS will be abolished and APS employees of the ACBPS will also become employees of the Department. The new definition recognises this and recognises the combined workforce of the Department at paragraph (c).

Item 18 - After subsection 4(1)

22. This item inserts a new clause (1AA) into section 4 of the Customs Act, and enables the Comptroller-General of Customs, by writing, to authorise an "officer of Customs" to exercise the powers or perform the functions of an authorised officer under a specified provision of the Customs Act.

23. This item vests a similar power to that exercised by the CEO in the Comptroller-General of Customs and will allow the Comptroller-General to authorise an officer of Customs to exercise a power or perform a function for the purpose of a provision in the Customs Act. This item supports the new definition of "authorised officer" in section 4 of the Customs Act.

Item 21 - Before subsection 4(2)

24. This item inserts new subclauses (1B), (1C), (1D) and (1E) into section 4 of the Customs Act.

25. New subclause (1B) provides that, for the purposes of a paragraph (d) of the definition of officer of Customs in subsection 4(1), the Comptroller-General of Customs may, by writing, authorise a person to exercise all the powers and perform all the functions of an officer of Customs.

26. New subclause (1C) provides that, for the purposes of paragraph (e) of the definition of officer of Customs in subsection 4(1), the Comptroller-General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth).

27. New subclause (1D) provides that, for the purposes of subparagraph (f)(i) of the definition of officer of Customs in subsection 4(1), the Comptroller-General of Customs may, by writing, authorise a person to exercise the powers or perform the functions of an officer of Customs for the purposes of a specified provision of a Customs Act.

28. New subclause (1E) provides that, for the purposes of subparagraph (f)(ii) of the definition of officer of Customs in subsection 4(1), the Comptroller-General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth) in relation to a specified provision of a Customs Act.

29. These new clauses vest powers, similar to those exercised by the CEO, in the Comptroller-General of Customs to appoint people as "officers of Customs".

Item 26 - Section 7

30. This item repeals section 7 of the Customs Act and substitutes a new section. New section 7 provides for the Comptroller-General of Customs to have the general administration of Customs Act.

31. This item is necessary to establish the Comptroller-General of Customs as the official who is to be responsible for the administration of the Customs Act under the new single integrated Department. Amendments in items mentioned below under "Items substituting the references to CEO with Comptroller-General of Customs" will allow the Comptroller-General of Customs to exercise powers or perform functions of customs that are currently performed or exercised by the CEO.

Item 28 - Subsection 8(1)

32. This item repeals subsection 8(1) of the Customs Act and substitutes a new subsection. New subsection 8(1) provides, for the purpose of the Customs Act, that a reference to the Collector, or to a Collector, is a reference to:

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the Comptroller-General of Customs; or

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any officer doing duty in the matter in relation to which the expression is used.

33. This amendment specifies those persons who are Collectors under the Customs Act. The amendments also remove the redundant reference to "CEO", which is repealed by item 3 above.

Item 29 - Section 8A

34. This item omits the reference to "Customs" in section 8A of the Customs Act and substitutes with "this Act".

35. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant.

Items relating to the customs seal and customs flag

36. Item 30 repeals the heading of section 13 of the Customs Act and substitutes a new heading; being "Customs seal".

37. Item 31 repeals subsection 13(1) of the Customs Act and substitutes a new subsection. New subsection 13(1) provides that there is to be a seal, called the customs seal, the design of which must be determined by the Comptroller-General of Customs.

38. Item 32 repeals paragraph 13(2)(b) of the Customs Act and substitutes a new subparagraph. New subparagraph 13(2)(b) provides that the design of the seal as determined by the Comptroller-General of Customs shall include the words "Australia - Comptroller-General of Customs". This will omit the current reference to "Customs and Border Protection" on the seal.

39. Items 33 and 35 omit the words "Customs Seal shall" in subsections 13(3) and (4) of the Customs Act and substitute them with "customs seal must".

40. Items 34 and 36 omit references to "CEO" in subsections 13(3) and (4) of the Customs Act and substitute with "Comptroller-General of Customs".

41. Item 37 repeals subsections 13(5) and (6) of the Customs Act. These subsections currently set out the requirements in relation to the Customs stamp. However, as there is no formal Customs stamp, these subsections are redundant and are repealed.

42. As a consequence of the repeal of the Customs stamp, item 38 omits the reference to "Customs Seal, or of the mark of a Customs stamp," in subsection 13(7) of the Customs Act and substitutes with "customs seal". Item 39 omits the reference to "or mark, as the case may be," in subsection 13(7) of the Customs Act.

43. Item 40 repeals the heading of section 14 of the Customs Act and substitutes a new heading; being "Flag". Item 41 omits the reference to "Customs" in section 14 of the Customs Act and substitutes with "Australian Border Force (within the meaning of the Australian Border Force Act 2015)".

44. The references to "Customs" in this context are references to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant.

Item 43 - Section 17

45. This item repeals section 17 of the Customs Act, which concerns the appointment of sufferance wharfs and provides that the CEO may by Gazette notice; appoint sufferance wharfs in any port. Sufferance wharfs are a redundant concept and are removed.

Items 45 to 47 - Subsections 20(1), (2) and (3); paragraph 20(4)(b); and paragraph 20(5)(a)

46. These items omit references to "Customs officers" in subsections 20(1), (2) and (3), and paragraphs 20(4)(b) and (5)(a) of the Customs Act and substitute a new reference to "officers of Customs". These are technical amendments to ensure that references to "officers of Customs" are consistent in the Customs Act.

Item 49 - Section 27

47. This item repeals section 27 of the Customs Act, which concerns State inspection laws and provides that, if the Governor-General shall so direct by proclamation any State Act relating to the inspection or testing of imported goods may be executed and enforced by the Customs. This section is now redundant and is repealed.

Items 85, 87 and 91 - Section 44 (heading); section 45 (heading); and section 46 (heading)

48. Items 85 and 87 repeal the references to "bond" in the heading of sections 44 and 45 of the Customs Act and substitute with "securities".

49. Item 91 repeals the reference to "sureties" in the heading of section 46 of the Customs Act and substitutes with "securities".

50. These are technical amendments to ensure that the wording in these headings is consistent with other provisions in the Customs Act. For example, the heading of amended section 47 of the Customs Act (with the omission of "Customs") reads "Form of security".

Item 97 - At the end of paragraph 48(2)(a)

51. This item is a technical amendment and inserts the word "or" after paragraph 48(2)(a) of the Customs Act to ensure consistency in subsection 48(2).

Item 126 - Subsection 64ABAA(7)

52. This item is a technical amendment to reflect the amendment made by item 3 above and omits the redundant reference to "CEO" in subsection 64ABAA(7) of the Customs Act.

Items 131 and 136 - Subsection 64ACA(1) (note 1); and section 64ACA(11)

53. Item 136 repeals subsection 64ACA(11) of the Customs Act, which provides that, as soon as practicable after information is reported under this section, Customs must provide the information to the Department administered by the Minister who administers the Migration Act 1958.

54. From 1 July 2015, the ACBPS is to be abolished and its functions will be incorporated into the Department. As a consequence, subsection 64ACA(11) is redundant and is repealed.

55. Consequently, the reference to "(and the obligation in subsection (11))" in note 1 under subsection 64ACA(1) of the Customs Act is also redundant and is omitted (see item 131 of Part 1 of this Schedule).

56. Item 132 will omits the redundant reference "to the Migration Department" in note 2 under subsection 64ACA(1) of the Customs Act and substitutes with "under the Migration Act 1958".

Item 137 - Subsection 64ACA(12)

57. This item repeals subsection 64ACA(12) of the Customs Act and substitutes a new subsection. New subsection 64ACA(12) provides that information obtained by the Department under this section is taken to be obtained by the Department for the purposes of the administration of this Act, the Migration Act 1958, and any other law of the Commonwealth prescribed by regulations for the purposes of this subsection.

58. This amendment is a consequence of the abolition of the ACBPS and the integration of its functions into the Department.

Items 139 and 143 - Subsection 64ACB(1) (note 1) and section 64ACB(8)

59. Item 143 repeals subsection 64ACB(8) of the Customs Act, which provides that, as soon as practicable after information is reported under this section, Customs must provide the information to the Department administered by the Minister who administers the Migration Act.

60. As noted above, the ACBPS will be abolished and its functions will be incorporated into the Department. As a consequence, subsection 64ACB(8) is redundant and is repealed.

61. Consequently, the reference to "(and the obligation is in subsection (8))" under subsection 64ACB(1) of the Customs Act is also redundant and is omitted (see item 139 of Part 1 of this Schedule).

62. Item 140 will omits the redundant reference "to the Migration Department" in note 2 under subsection 64ACB(1) of the Customs Act and substitutes with "under the Migration Act 1958".

Item 144 - Subsection 64ACB(9)

63. This item repeals subsection 64ACB(9) of the Customs Act and substitutes a new subsection. New subsection 64ACB(9) provides that information obtained by the Department under this section is taken to be obtained by the Department for the purposes of the administration of this Act, the Migration Act, and any other law of the Commonwealth prescribed by regulations for the purposes of this subsection.

64. This amendment is a consequence of the abolition of the ACBPS and the integration of its functions into the Department

Item 145 - Section 64ACC (heading)

65. Similar to the amendments made by item 136 above, this amendment reflects the abolition of the ACBPS and incorporates its functions into the Department. This amendment removes the redundant concept relating to the transfer of information to the Department in the heading of section 64ACC and provides a new heading clarifying that information does not have to be reported if it has already been reported under the Migration Act.

Items 153 and 154 - Subsection 65(1) and section 65(2)

66. Item 153 omits the reference to "at the Customs house nearest to the place where the ship was lost or wrecked or at the chief Customs house of the State where the ship was lost or wrecked" in subsection 65(1) of the Customs Act.

67. Item 154 omits the reference to ", as far as it may be possible for him or her to do so, at the Customs House nearest to the place where the aircraft was lost or wrecked", substitutes "so far as it may be possible for him or her to do so" in subsection 65(2) of the Customs Act.

68. Section 65 of the Customs Act concerns an offence relating to reporting of wrecked ships or aircrafts to Customs and relevantly provides that, when any ship is lost or wrecked upon the coast the master or owner shall without any unnecessary delay make report of the ship and cargo by delivering to the Collector a Manifest so far as it may be possible for him or her to do so at the Customs house nearest to the place where the ship was lost or wrecked or at the chief Customs house of the State where the ship was lost or wrecked.

69. Currently, the reference to "Customs house" in section 65 of the Customs Act relates to an office of the ACBPS. The ACBPS will be abolished from 1 July 2015 and its functions are to be incorporate into the Department. These amendments will ensure that relevant Manifests are provided to the Collector.

Item 238 - Subsection 71A(3)

70. This item repeals subsection 71A(3) of the Customs Act and substitutes a new subsection. New subsection 71A(3) provides that a documentary import declaration must be communicated to the Department:

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by giving or sending it to an officer doing duty in relation to import declarations at the place at which the goods are to be delivered for home consumption; or

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by leaving it at a place:

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that has been allocated for lodgement of import declarations by notice published on the Department's website; and

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that is where the goods are to be delivered for home consumption.

71. The existing subsection requires that import declarations be communicated to Customs, including by leaving it in a Customs Office. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant.

72. This amendment will require import declarations be communicated to the Department, including by leaving it at a place published on the Department's website.

Items 243 and 257 - Paragraph 71C(2)(a); and paragraph 71DJ(2)(a)

73. These items omit the reference to "in a Customs office that has been allocated for collection of such advices" in paragraphs 71C(2)(a) and 71DJ(2)(a) of the Customs Act and substitute with "that has been allocated for collection of such advices by notice published on the Department's website".

74. The existing paragraphs require that the import declaration and warehouse declaration advices be made available for collection from a Customs office. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant. These amendment will omit the redundant reference to "Customs" and replace it with the more appropriate reference that refers to the "Department's website".

75. These amendments will require that the Department must provide for the advices to be collected at a specified location.

Item 253 - Subsection 71DH(3)

76. This item repeals subsection 71DH(3) of the Customs Act and substitutes a new subsection. New subsection 71DH(3) provides that a documentary warehouse declaration must be communicated to the Department:

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by giving or sending it to an officer doing duty in relation to warehouse declarations at the place at which the goods are to be delivered for warehousing; or

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by leaving it at a place:

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that has been allocated for lodgement of warehouse declarations by notice published on the Department's website ; and

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that is where the goods are to be delivered for warehousing.

77. The existing subsection requires that the warehouse declaration be communicated to Customs, including by leaving it in a Customs Office. The reference to "Customs" in this is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant.

78. This amendment will require the warehouse declaration to be communicated to the Department, including by leaving it at a place published on the Department's website.

Items 295, 296 and 638 - Subsection 77F(1) (definition of International Mail Centre ); after subsection 77F(1); and subsection 183UA(2)

79. Item 295 omits the reference to "a place approved in writing by the CEO under this section" in the definition of "International Mail Centre" under subsection 77F(1) of the Customs Act.

80. Item 296 inserts a new subsection (1A) into subsection 77F(1) of the Customs Act. The new subsection 77F(1A) provides that, for the purposes of the definition of "International Mail Centre" in subsection 77F(1), the Comptroller-General of Customs may, by writing, approve a place as a place for the examination of international mail.

81. Item 638 repeals subsection 183UA(2) of the Customs Act and substitutes a new subsection. New subsection 183UA(2) provides that, for the purposes of paragraph (f) of the definition of "Customs place" in subsection 183UA(1), the Comptroller-General of Customs may, by legislative instrument, approve a place as a place for the examination of international mail.

82. The Customs Administration Act, which establishes the statutory office of the CEO, will be repealed by Schedule 2 below. As a result, the office of the CEO will be abolished. These amendments repeal the redundant references to "CEO" and provide for relevant powers to be exercisable by the Comptroller-General of Customs.

Item 318 - Subsection 77LA(5)

83. This item repeals the reference to "officers who regularly perform their functions for Customs would be able conveniently to check" in subsection 77LA(5) of the Customs Act and substitutes with "officers of Customs regularly perform their functions for those officers to be able to conveniently check".

84. Subsection 77LA(5) contains a requirement that the CEO must not grant an application for the substitution of the description of a place not currently described in a depot licence if, in the CEO's opinion, the place would be too remote from the nearest place where officers who regularly perform their functions for Customs would be able conveniently to check whether the Customs Acts are being complied with at the place.

85. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant. This amendment omits the redundant reference that refers to "Customs" and replaces it with a more appropriate reference to "officer of Customs".

Item 344 - Subsection 78(2)

86. This item repeals subsection 78(2) of the Customs Act. Subsection 78(2) provides that "CEO" in Part V of the Act shall be read as including a reference to a Regional Director for a State or Territory.

87. The Customs Administration Act, which establishes the statutory office of the CEO, will be repealed by Schedule 2 below. As a result, the office of the CEO will be abolished. This amendment repeals the redundant term. This is a technical amendment to remove the redundant reference to "CEO and redundant references to "Regional Directors".

Items 372, 381, 514, 787 and 807 - Paragraph 83(3)(a); paragraph 83(4)(a); paragraph 126E(1)(c); paragraph 269F(4)(a); and Paragraph 269SB(3)(a)

88. Item 372 repeals paragraph 83(3)(a) of the Customs Act and substitutes a new paragraph. New paragraph 83(3)(a) provides that subject to subsection 83(4), where a warehouse licence has not been renewed and goods remain in the former warehouse, the Comptroller-General of Customs shall by notice, published on the Department's website, inform the owners of goods in the former warehouse.

89. Item 381 repeals paragraph 87(4)(a) of the Customs Act and substitutes a new paragraph. New paragraph 87(4)(a) provides, in effect, that subject to subsection 87(5), if the Comptroller-General of Customs cancels a warehouse licence under this section, he or she must by notice, publish on the Department's website, inform the owners of goods in the place that was the warehouse of certain matters. These two items omit redundant references to Customs Houses and other offices of Customs.

90. Item 514 omits the reference to "website maintained by Customs" in paragraph 126E(1)(c) of the Customs Act and substitutes with "Department's website".

91. Items 787 and 807 omit the references to "at Customs House, Canberra" in paragraphs 269F(4)(a) and 269SB(3)(a) of the Customs Act and substitute with "by notice published on the Department's website". This item omits the redundant reference to Customs House.

92. The reference to "Customs" in is context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant. These amendments omit the redundant references to "Customs" and replace it with a more appropriate reference that refers to the "Department's website". The power under these provisions will now be exercisable by the Comptroller-General of Customs.

Item 525 - At the end of Part VIA

93. This item inserts a new clause 126H into Part VIA of the Customs Act. New clause 126H provides the Comptroller-General of Customs with an ability to arrange for the use of computer programs to make decisions.

94. Subclause 126H(1) provides that the Comptroller-General of Customs may arrange for the use, under the control of the Comptroller-General of Customs, of computer programs for any purpose for which the Comptroller-General, a Collector or an officer may or must under the provisions mentioned in subsection 126H(3):

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make a decision; or

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exercise any power or comply with any obligation; or

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do anything else related to making a decision, exercising a power, or complying with an obligations.

95. Subclause 126H(2) provides that the Comptroller-General of Customs, Collector or officer (as the case requires) is taken to have:

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made a decision; or

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exercised a power, or complied with an obligation; or

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done something else related to the making of a decision, the exercise of a power, or the compliance with an obligation;

that was made, exercised, complied with, or done (as the case requires) by the operation of a computer program under an arrangement made under subclause 126H(1).

96. Subclause 126H(3) specifies the provisions to which subclause 126H(1) applies, being Parts IV and VI of the Customs Act and any provisions in the Customs Act or the regulations that the Comptroller-General of Customs determines by a legislative instrument. Parts IV and VI of the Customs Act are primarily concerned with the reporting of goods that are being imported into Australia or are proposed to be exported from Australia respectively. Part IV also deals with the reporting of ships and aircraft that are arriving in Australia. Therefore the types of decisions to which section 126H will apply will mainly be those related to the clearance of goods either into home consumption or for export.

97. For example, under section 71C of the Customs Act, a decision to grant, or refuse to grant, an authority to deal with imported goods that are entered for home consumption on an import declaration will in most instances be an automated decision. These types of decisions have been automated since the early 1990s.

98. The amendments in this item acknowledge that many decisions under the Customs Act are made electronically, without the intervention of a natural person. These amendments will attribute such electronic decisions to a natural person for the purposes of, for example, challenging these decisions.

Item 530 - Subsection 131A(1)

99. Item 530 is a technical amendment and omits the reference to "(1)" in subsection 131A of the Customs Act.

Item 571 - Paragraphs 161G(b) and (f)

100. This item omits the reference to "for Customs purposes" in paragraphs 161B(b) and (f) of the Customs Act and substitutes with "for the purpose of this Act".

101. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant. This amendment omits the redundant reference to "Customs" and replaces it with a more appropriate reference to "this Act".

Item 590 - Subsection 167(3)

102. This item is technical amendment to remove a redundant reference to "Subject to subsection (3B), for" in subsection 167(3) of the Customs Act.

Items 594 and 595 - Subsection 180(1) and subsection 180(2)

103. Item 595 omits subsection 180(2) of the Customs Act, which provides that a reference in this Part, other than in subsection 181(2), 183CC(5), 183CJ(1), 183CQ(4), (5) or (7) or 183CR(3) or in section 183CS, 183D, 183DA, 183DC, 183DD or 183S, to the CEO shall be read as including a reference to a Regional Director for a State or Territory.

104. Similar to the amendments made by item 344 above, subsection 180(2) is omitted because it contains references to the redundant terms "CEO" and "Regional Director of a State or Territory".

105. Item 594 which omits the reference to "(1)" in section 180 of the Customs Act, is a technical amendment and is consequential to the amendment by item 595.

Item 611 - Subsection 183CJ(1)

106. This item repeals subsection 183CJ(1) of the Customs Act and substitutes a new subsection. New subsection 183CJ(1) of the Customs Act provides that, if a customs broker, within 2 months before the date on which his or her broker's licence is due to expire, applies in writing to the Comptroller-General of Customs for the renewal of the licence, the Comptroller-General of Customs must, by writing, renew the licence unless:

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the Comptroller-General of Customs has given an order under paragraph 183CS(1)(d) in relation to the licence; or

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the customs broker is, because of section 183CK, not entitled to hold a broker's licence.

107. The Customs Administration Act, which establishes the statutory office of the CEO, will be repealed by Schedule 2 below. As a result, the office of the CEO will be abolished. This amendment omits redundant references to the redundant reference to "CEO" and "Regional Director of a State or Territory" and replaces it with a more appropriate reference to "Comptroller-General of Customs". The power under this provision will now be exercisable by the Comptroller-General of Customs.

Item 615 - Section 183CP

108. Item 615 is a technical amendment that omits the reference to "agent" in section 183CP of the Customs Act and substitutes with "broker".

Item 618 - Subsection 183CQ(5)

109. This item repeals subsection 183CQ(5) of the Customs Act and substitutes a new subsection. New subsection 183CQ(5) provides that, if the Comptroller-General of Customs gives notice in accordance with this section to a customs broker, the Comptroller-General of Customs must refer the question whether the Comptroller-General of Customs should take action in relation to the licence under subsection 183CS(1) to the Committee, for investigation and report to the Comptroller-General of Customs.

110. The Customs Administration Act, which establishes the statutory office of the CEO, will be repealed by Schedule 2 below. As a result, the office of the CEO will be abolished. This amendment repeals the redundant term. This amendment omits redundant references to "CEO" and "Regional Director of a State or Territory" and replaces it with a more appropriate reference to "Comptroller-General of Customs". The power under this provision will now be exercisable by the Comptroller-General of Customs.

Item 622 - Subsection 183CR(3)

111. This repeals subsection 183CR(3) in the Customs Act and substitutes a new subsection. New subsection 183CR(3) provides that a suspension of a licence by the Comptroller-General of Customs under subsection (1) has effect until the suspension is revoked by the Comptroller-General of Customs or the Comptroller-General of Customs has dealt with the matter in accordance with section 183CS, whichever occurs first.

112. The Customs Administration Act, which establishes the statutory office of the CEO, will be repealed by Schedule 2 below. As a result, the office of the CEO will be abolished. This amendment repeals the redundant term. This amendment omits redundant references to "CEO" and "Regional Director of a State or Territory" and replaces it with a more appropriate reference to "Comptroller-General of Customs. The power under this provision will now be exercisable by the Comptroller-General of Customs.

Items 634, 635 and 636 - Subsection 183UA(1) (paragraph (aa) of the definition of Customs place ), subsection 183UA(1) (paragraph (f) of the definition of Customs place ) and subsection 183UA(1) (note at the end of the definition of Customs place )

113. Item 634 omits the reference to "Customs" in paragraph (aa) of the definition of "Customs place" under subsection 183UA(1) of the Customs Act and substitutes with "the Commonwealth for use for the purposes of the Customs Act".

114. Item 635 omits the reference to "a place that is approved, in writing by the CEO" in paragraph (f) of the definition of "Customs place" under subsection 183UA(1) of the Customs Act and substitutes with "a place approved in an instrument under subsection (2)".

115. Item 636 omits the note under the definition of "Customs place" under subsection 183UA(1) of the Customs Act.

116. The Customs Administration Act, which establishes the ACBPS and the statutory office of the CEO, will be repealed by Schedule 2 below. As a result, the ACBPS and the office of the CEO. These amendments will omit the redundant references to "Customs" and "CEO" and clarify the intended meaning of "Customs place" under the new construct.

Items 652 to 654 - Subsection 189A(5) (definition of authorised arms issuing officer ); subsection 189(5) (definition of officer authorised to carry arms ); and at the end of section 189A

117. Item 652 repeals the definition of "authorised arms issuing officer" under subsection 189A(5) of the Customs Act and substitutes a new definition. The new term is defined to mean an officer of Customs authorised under subsection 189A(6) to exercise the powers to perform the functions of an authorised arms issuing officer under this section.

118. Item 653 repeals the definition of "officer authorised to carry arms" under subsection 189A(5) and substitutes a new definition. The new definition is defined to mean an officer of Customs authorised under subsection 189A(7) to use approved firearms and approved items of personal defence equipment issued by an authorised arms issuing officer for the purpose specified in paragraph 189A(1)(a).

119. Item 654 inserts a new subclauses (6) and (7) into section 189A of the Customs Act. New subclause 189A(6) provides that the Comptroller-General of Customs may, by writing, authorise an officer of Customs to exercise the powers or perform the functions of an authorised arms issuing officer under this section.

120. New subclause 189A(7) provides that the Comptroller-General of Customs may, by writing, authorise an officer of Customs to use approved firearms and approved items of personal defence equipment issued by an authorised arms issuing officer for the purpose specified in paragraph 189A(1)(a).

121. The Customs Administration Act, which establishes the statutory office of the CEO, will be repealed by Schedule 2 below. As a result, the office of the CEO . This amendment repeals the redundant term. The power under this provision will now be exercisable by the Comptroller-General of Customs.

Item 656 - Subsection 194(1)

122. This item is a technical amendment to remove a reference to "Customs" and omits that reference in subsection 194(1) of the Customs Act and substitutes with "Australian Border Force (within the meaning to the Australian Border Force Act 2015)".

123. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant.

124. This amendment will omit the redundant reference to "Customs" and replace it with the reference to the ABF.

Item 661 - Subsection 203T(2)

125. This item is a technical amendment and omits the reference to "Comptroller" in subsection 203T(2) and substitutes with "Comptroller-General of Customs.

Item 703 - Section 217

126. This item is a technical amendment and omits the reference to "Customs business" in section 217 of the Customs Act and substitutes with "Customs Acts".

127. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant and are repealed. This amendment omits the reference to "Customs" and replaces it with a more appropriate reference to the Customs Act.

Item 707 - Section 219

128. This item repeals section 219 of the Customs Act. Section 219 concerns the general powers of a Collector and is redundant as a result of the amendments made by item 28 above.

Item 711 - Paragraph 219RAA(1)(a)

129. This item is a technical amendment and omits the reference to ", at the discretion of Customs" in paragraph 219RAA(1)(a) of the Customs Act.

130. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant and are repealed.

Item 747 - Subsection 234(2C)

131. This item omits the reference to ", (2BB)" in subsection 234(2C) of the Customs Act. This is a technical amendment made in consequence of the amendments in items 581 and 744, which repeals subsection 234(2BB) of the Customs Act and provides for relevant application communicated by computer under section 162AA(2) to a Collector.

Item 765 - Paragraph 243SA(2)(a)

132. This item omits the reference to "Customs" in paragraph 243SA(2)(a) of the Customs Act and substitutes with "a monitoring officer".

133. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant. This amendment will omit the redundant reference to "Customs" and replace it with the more appropriate reference to "a monitoring officer".

Item 836 - Subsection 269ZZYH(1)

134. This item omits the reference to "CEO, or an officer of Customs" in subsection 269ZZYH(1) of the Customs Act and substitutes with "an officer of Customs".

135. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant. This amendment will omit the redundant reference to "CEO" and replaces it with a more appropriate reference to "Comptroller-General of Customs". The term "Comptroller-General of Customs" has not been substituted for "CEO" because the Comptroller-General will be an officer of Customs.

Item 837 - Subsection 270(1)

136. This item omits the reference to "or for the conduct of any business relating to the Customs" in subsection 270(1) of the Customs Act.

137. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant. This amendment omits the redundant reference to "Customs" in the regulation making power.

Item 853 - Section 273HA

138. This item repeals section 273HA of the Customs Act. This section is redundant.

Item 856 - Subsection 275A(1)

139. This item omits the reference to "the Customs" in subsection 275A(1) of the Customs Act and substitutes with "this Act".

140. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant. This amendment omits the redundant reference to "Customs" and replaces it with the more appropriate reference to the Customs Act.

Item 857 - Subsection 275A(4)

141. This item repeals subsection 275A(4) of the Customs Act and substitutes a new subsection. New subsection 275A(4) provides that, if a Collector (not being the Comptroller-General of Customs) gives a direction under subsection 275A(1) not to move a ship or aircraft from a boarding station, the Collector must as soon as practicable notify the Comptroller-General of Customs of the giving of the direction.

142. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant. This amendment omits the redundant reference to "CEO" and "Director of a State or Territory" and replaces it with a more appropriate reference to "Collector" and "Comptroller-General of Customs".

Item 859 - Paragraph 275A(5)(b)

143. This item omits the reference to "the Customs" in paragraph 275A(5)(b) of the Customs Act and substitutes with "this Act".

144. The reference to "Customs" in this context is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant. This amendment omits the redundant reference to "Customs" and replaces it with the more appropriate reference to the Customs Act.

Item 861 - Schedule I

145. This item omits the reference to "the Customs of" in Schedule I of the Customs Act.

146. The reference to "Customs" in the context of this provision Act is a reference to the ACBPS as established by the Customs Administration Act. As this Act is to be repealed by amendments in Schedule 2, the references to "Customs" are redundant. This amendment omits the redundant reference to "Customs".

Items substituting the reference to CEO with Comptroller-General of Customs

147. The items in Table 2 amend the provisions of the Customs Act in Table 3 to omit references to "CEO" and substitute with "Comptroller-General of Customs" or in the person's capacity as the Comptroller-General of Customs.

148. For example:

•

Subsection 4A(1) will be amended to read "In this Act, a reference to an approved form is a reference to a form that is approved, by instrument in writing, by the Comptroller-General of Customs.

•

Subsection 77K(4) will be amended to read "The Comptroller-General of Customs may refuse to grant a depot licence if, in his or her opinion, the place in relation to which the licence is sought would be too remote from the nearest place where officers of Customs regularly perform their functions for the those officers to be able to conveniently check where the Customs Act are be complied with at the place.

•

Subsection 67EB(1) will be amended such that the Comptroller-General must not register as person as a special reporter if the applicant has not satisfied the Comptroller-General of certain matters. At present, Customs must be satisfied of these matters. The amendments to these sections will confer functions currently exercisable by the CEO on the Comptroller-General of Customs which is more appropriate to these circumstances.

149. The Customs Administration Act, which establishes the statutory office of the CEO, will be repealed by Schedule 2 below. As a result, the office of the CEO ceases to exist. These amendments repeal the redundant references to "CEO" and replace them with more appropriate references to "Comptroller-General of Customs". The functions and powers under these provisions are now exercisable by the Comptroller-General of Customs.

150. Relevantly, these amendments support the amendments made at item 26 above, which provides for the Comptroller-General of Customs to administer the Customs Act.

Items substituting the reference to Customs with the Department

151. The items in Table 4 amend the provisions of the Customs Act in Table 5 to omit references to "Customs" and substitute with "the Department".

152. The word "Customs" is frequently referred to in the Customs Act as the entity to which information is to be communicated or given. As the ACBPS will be abolished, these amendments will mean that the information will be required to be communicated to the Department. As the integrated Department will administer the Customs Act where appropriate references to "Customs" are substituted with a reference to "the Department".

153. For example:

•

Subsection 64(2) will be amended to provide that, if the ship or aircraft is due to arrive at a port or airport in Australia (whether the first port or airport or any subsequent port or airport on the same voyage or flight), the operator must report to the Department, in accordance with this section, the impending arrival of the ship or aircraft. Under existing subsection 64(2), such reports must be made to Customs.

154. Other references to "Customs" will be substituted with "Collector", "the Commonwealth", "Comptroller-General of Customs" or "an officer of Customs", where appropriate. These will be further explained below.

Items substituting the reference to Customs with Collector

155. The items in Table 6 amend the provisions of the Customs Act in Table 7 to omit references to "Customs" and substitute with "Collector".

156. In these sections, it is more appropriate to the functions and powers are exercisable by, or relate to, a natural person.

157. For example:

•

Subsection 70(2) will be amended to provide that a person who has imported or proposes to import goods referred to in paragraph 70(1)(a) of the definition of "special clearance goods" may apply to the Collector at any time, in writing, for permission to deliver the goods into home consumption without entering them for that purpose. Under existing subsection 70(2), such an application must be made to Customs.

Items substituting the reference to Customs with Department and Collector

158. Items 4, 242, 256, 433, 463, 507and 511 amend the provisions of the Customs Act in Table 8 to substitute "Customs" with "Department" and "Collector".

159. For example:

•

Subsection 106G(2) will be amended to provide that an operator who reports electronically under paragraph 106G(1)(a)(i) is to taken to have reported to the Department when a Collector sends acknowledgement of the report to the person identified in the report as having made it.

160. The reference to "Customs" in the provisions in the table above conveys both "Customs" as the Statutory Agency that administers the Customs Act and ability to exercise a power under the Act, i.e. give declaration advices. These references to "Customs" will become redundant as a result of the repeal of the Customs Administration Act by Schedule 2 below. These references to "Customs" in the above provisions will be amended to recognise the Department's administration of matters under the Customs Act and the Collector's ability to exercise a power under the Act.

Items substituting the reference to Customs with the Commonwealth

161. The items in Table 9 amend the provisions of the Customs Act in Table 10 to omit references to "Customs" and substitute with "the Commonwealth".

162. In these provisions, it is more appropriate to refer to the Commonwealth.

163. For example:

•

Subsection 42(1) will be amended to provide that the Commonwealth shall have the right to require and take securities for compliance with the Customs Act, for compliance with conditions or requirement to which the importation or exportation of goods is subject and generally for the protection of the revenue of the Commonwealth, and pending the giving of the required security in relation to any goods subject to customs control may refuse to deliver the goods or to give any authority to deal with the goods. Under existing subsection 42(1), Customs has the right to require and take securities.

164. Some of these sections relate to payments that are currently made by Customs, or are required to be made to Customs. Some of these provisions give Customs certain legal rights over goods and also give Customs the right to take securities in certain circumstances. In these circumstances, it is considered appropriate that these provisions should refer to a legal personality, the Commonwealth.

Items substituting the reference to Customs with the Comptroller-General of Customs

165. Items 156, 159, 177, 398, 521, 589 and 854 amend the provisions of the Customs Act in Table 11 to omit references to "Customs" and substitute with "the Comptroller-General of Customs".

166. For example:

•

Section 44 will be amended to provide that, when security is required for any particular purpose, security may by the authority of the Comptroller-General of Customs be accepted to cover all transactions for such time and for such amounts as the Comptroller-General of Customs may approve. Existing section 44 security is taken by the authority of the Customs. These amendments acknowledge that these provisions should refer to a natural person.

Items substituting the reference to Customs with the officer or an officer of Customs

167. The items in Table 12 amend the provisions of the Customs Act in Table 13 to omit references to "Customs" and substitute with "officer" or "officer of Customs".

168. For example:

•

Subsection 67EF(4) will be amended to provide that the special reporter must provide an officer of Customs with online access to the information stored and retained under subsection (1) and with the capacity to download that information, or a part of that information, at any time as required by an officer of Customs. The current provision requires the access to be provided to Customs

•

Paragraph 209N(1)(c) will be amended to provide that an officer of Customs may, instead of seizing goods under section 203B, permit a person to surrender the goods to the officer in a section 234AA place if the person has indicated to the officer, in writing, that he or she intends to surrender the goods. The current provision requires the indication to be given to Customs.

169. In these provisions, it is more appropriate to the functions and powers are exercisable by or relate to a natural person.

Items substituting references to CEO or by a Regional Director of a State or Territory with Comptroller-General of Customs

170. The items in Table 14 amend the provision of the Customs Act in Table 15 to omit references to "CEO or by a Regional Director of a State or Territory" and substitute with "Comptroller-General of Customs".

171. These amendments will omit redundant references to "CEO" and "Regional Director of a State or Territory".

Items substituting references to the control of Customs with customs control

172. The items in Table 16 amend the provisions of the Customs Act in Table 17 to omit references to "the control of Customs" and substitute with "customs control".

173. The expression "the control of Customs" refers to the ACBPS established under the Customs Administration Act. This new terminology will be "customs control". The circumstances in which goods are subject to customs control will still be set out in section 30 of the Customs Act and is these circumstances are unchanged.

174. For example:

•

Subsection 34 will be amended to provide that the Commonwealth shall not be liable to for any loss or damage occasioned to any goods subject to customs control except by the neglect or wilful act of some officer.

Items relating to references to the Customs Administration Act

175. Item 640 omits the reference to "Without limiting the generality of the power conferred on the CEO under subsection 4(4) of the Customs Administration Act 1985, the CEO may, by legislative instrument, give directions under that subsection concerning" in section 183UC of the Customs Act and substitutes with "The Comptroller General of Customs may, by legislative instrument, give directions concerning".

176. Item 650 omits the reference to "Without limiting the matters that may be the subject of directions under subsection 4(4) of the Customs Administration Act 1985 as modified by section 183UC, the CEO may give directions under that modified subsection" in subsection 189A(2) of the Customs Act and substitutes "The Comptroller General of Customs may, by legislative instrument, give directions".

177. Item 658 omits the reference to "law of Customs within the meaning of the Customs Administration Act 1985" in subsection 198(8) of the Customs Act and substitutes with "law of the Commonwealth".

178. Item 726 omits the reference to "Without limiting subsection 4(4) of the Customs Administration Act 1985, the CEO must, by legislative instrument, give directions under that subsection" in section 219ZJE and substitute with "The Comptroller General of Customs must, by legislative instrument, give directions".

179. Item 735 omits the reference to "law of Customs within the meaning of the Customs Administration Act 1985" in subparagraph 233BABAF(3)(d)(ii) of the Customs Act and substitutes with "Australian Border Force Act 2015".

180. Item 799 omits the reference to "section 16 of the Customs Administration Act 1985" in subsection 269M(6) and substitutes with "Part 6 of the Australian Border Force Act 2015".

181. Item 849 omits "section 16 of the Customs Administration Act 1985" in subsection 273GAB(1)(note) and substitutes with "Part 6 of the Australian Border Force Act 2015".

182. These amendments are necessary to reflect the amendments in this Part and those in Schedule 2, which will repeal the Customs Administration Act.

Items relating to other references to Customs

183. The items in Table 18 amend the provisions of the Customs Act in Table 19 to omit the reference to the redundant term "Customs" or phrases containing "Customs".

184. In these instances, it is not necessary to include any substituted terms. For example, in section 244, Customs prosecutions are described as proceedings by the Customs for the recovery of penalties under the Customs Act. The amendment to this section will remove the phrase "by the Customs" and it is not necessary to include any substitute phrase.

Part 2 - Saving and transitional provisions

185. This Part provides for saving and transitional provisions apply to provisions of the Customs Act as amended by Part 1 of this Schedule.

186. These saving provisions and transitional provisions will ensure that relevant authorisations, licences, permissions, delegations, requests, approvals, proceedings initiated, and other matters by the CEO continue in force and have effect as if they were done by the Comptroller-General of Customs.

187. Items 871 to 964 contain saving provisions for all the amendments made by Part 1 of this Schedule to ensure that, despite amendments made by Part 1, the ongoing operation of various matters under the Customs Act, including notices, permissions, licences, approvals, given, granted by the CEO is not affected.

188. Below are some examples of the operation of saving provisions and transitional provision that are made for the amendments in Part 1.

189. For example:

Transitional provisions relating to officers of Customs

190. Item 2 in Part 1 of this Schedule repeals the definition of "authorised officer" and substitutes a new definition. The new definition in effect replicates the existing definition and the only change in the definition is that the authorisation will be done under new subsection 4(1AA) which is to be inserted by item 18 of Schedule 1.

191. Items 862 to 870 contain transitional provisions for this amendment.

192. Item 862 preserves authorisations that were given before the commencement of this item by the CEO under the definition of "authorised officer" to a named person covered by paragraph (a) of the definition of "Officer of Customs" in relation to a section of the Customs Act and was in force immediately before the commencement, as if it were authorisations given by the Comptroller-General of Customs under subsection 4(1AA) to a named person covered by paragraph (c) of the new definition of "officer of Customs" in relation to the section of the Act in which the authorisation was originally given for.

193. Item 863 preserves authorisations that were given before the commencement of this item by the CEO under the definition of "authorised officer" to a named person covered by paragraph (b) or (ba) of the definition of "Officer of Customs" in relation to a section of the Customs Act and was in force immediately before the commencement, as if it were authorisations given by the Comptroller-General of Customs under subsection 4(1AA) to a named person covered by paragraph (d) or (e) of the new definition of "officer of Customs" in relation to the section of the Act in which the authorisation was originally given for.

194. Item 864 preserves authorisations that were given before the commencement of this item by the CEO in relation to a person mentioned in paragraph (b) of the definition of "Officer of Customs" and was in force immediately before the commencement, as if it were authorisations given by the Comptroller-General of Customs under subsection 4(1B) to a person covered by paragraph (c) of the new definition of "officer of Customs".

195. Item 865 applies to a delegation that was in force under section 14 of the Customs Administration Act immediately before the commencement of this item in relation to a person covered by paragraph (b) of the definition of "Officer of Customs" and provides for the delegation to continue to be in force on and after the commencement as if it were a delegation in force under subsection 54(1) of the ABF Act in relation to paragraph (b) of the new definition of IBP worker.

196. Item 866 applies to an instrument that was made before the commencement of this item by the CEO as mentioned in paragraph (ba) of the definition of "Officer of Customs" that was in force immediately before the commencement of this item and provides for the instrument to continue to be in force on and after the commencement as if it were an instrument made by the Comptroller-General of Customs under new subsection 4(1C) of the Customs Act.

197. Item 867 applies to a delegation that was in force under section 14 of the Customs Administration Act immediately before the commencement of this item in relation to a person covered by paragraph (ba) of the definition of "Officer of Customs" and provides for the delegation to continue to be in force on and after the commencement as if it were a delegation in force under subsection 54(1) of the ABF Act in relation to paragraph (b) of the new definition of IBP worker.

198. Item 868 preserves authorisations that were given before the commencement of this item by the CEO to a person mentioned in subparagraph (c)(i) of the definition of "Officer of Customs" in relation to a section of the Customs Act and was in force immediately before the commencement, as if it were authorisations given by the Comptroller-General of Customs under subsection 4(1D) of the Act.

199. Item 869 applies to an instrument that was given before the commencement of this item by the CEO to a person mentioned in subparagraph (c)(ii) of the definition of "Officer of Customs", in relation to a provision of the Customs Act and was in force immediately before the commencement of this item, and provides for the instrument to continue to be in force on and after the commencement as if it were an instrument made by the Comptroller-General of Customs under new subsection 4(1E) of the Customs Act in relation to the provision of the Act in which the instrument was given for.

200. In effect, items 862 to 869 ensure that authorisations, instruments, and delegations given by the CEO to either employees of the ACBPS by name, or by name to people who are not employees of the ACBPS, that were in force on 1 July 2015 continue in force on and after 1 July 2015.

201. Item 870 contains a transitional provision that provides that a reference to "APS employee in the Department" in paragraph (c) of the new definition of "officer of Customs" refers to all APS employees in the Department, whether they became an employee before, on or after the commencement of this item.

Saving provisions

202. Items in Part 1 of this Schedule amend provisions of the Customs Act to substitute:

•

references to "CEO" with "Comptroller-General of Customs";

•

references to "Customs" with "the Department", "a Collector", "the Commonwealth", "officer of Customs"; and

•

references to "control of Customs" with "customs control".

203. The references to "Customs" are redundant as a result of the repeal of the Customs Administration Act by amendments made at Schedule 2.

Item 871 - Approved forms and approved statements

204. Item 22 in Part 1 of this Schedule substitutes references to "CEO" in section 4A of the Customs Act with "Comptroller-General of Customs". Section 4A allows the CEO to approve forms and statements by an instrument in writing.

205. This item contains a saving provision for the amendments made by item 22, such that forms and statements, approved by the CEO under section 4A, immediately before the commencement of this item, have effect and continues to be inforce on and after the commencement as if they were made by the made by the Comptroller-General of Customs. This ensures that the amendment made by item 22 does not affect the ongoing effect of the forms and statements approved by the CEO under section 4A of the Customs Act.

Item 872 - Attachment of overseas resources installations

206. Item 24 in Part 1 of this Schedule substitutes references to "CEO" in section 5A of the Customs Act with "Comptroller-General of Customs". Section 5A concerns the offence and penalties that would apply to a person who causes an overseas resources installation to be attached to the Australian seabed, and allows the CEO to give permissions by way of a notice (and impose conditions on permissions so given) to a person who applies for permission to cause the relevant attachment so that the offence under this section does not apply to the relevant person. The term "overseas resources installation" is defined in subsection 4(1) of the Customs Act.

207. This item contains a saving provision for the amendments made by item 24, such that permissions given under section 5A, immediately before the commencement of this item, has effect (and conditions imposed on permissions continue in force) on and after the commencement as if they were given (or conditions imposed) by the Comptroller-General of Customs. This ensures that amendments made by item 24 do not affect the ongoing effect of permissions given by the CEO under section 5A of the Customs Act.

Item 873 - Installation of overseas sea installations

208. Item 25 in Part 1 of this Schedule substitutes references to "CEO" in section 5B of the Customs Act with "Comptroller-General of Customs". Section 5B concerns the offence and penalties that would apply to a person who causes an overseas installation to be installed in an adjacent area or coastal area, and allows the CEO to give permissions by way of a notice (and impose conditions on permissions so given) to a person who applies for permission to cause the relevant installation so that the offence under this section does not apply to the relevant person.

209. This item contains a saving provision for the amendments made by item 25, such that permissions given under section 5B, immediately before the commencement of this item, has effect (and conditions imposed on permissions continue in force) on and after the commencement as if they were given (or conditions imposed) by the Comptroller-General of Customs. This ensures that amendments made by item 25 do not affect the ongoing effect of permissions given by the CEO under section 5B of the Customs Act.

Item 880 - Securities

210. Items 76, 77, 79, 81, 83 and 84 in Part 1 of this Schedule substitute references to "the Customs" in section 42 of the Customs Act with "the Commonwealth". Section 42 provides the statutory right to require and take securities for compliance with the Customs Act, for compliance with conditions or requirements to which the importation or exportation of goods is subject and generally for the protection of the revenue of the Customs, and pending the giving of the required security in relation to any goods subject to the control of the Customs may refuse to deliver the goods or to give any authority to deal with the goods.

211. The reference to "Customs" in this context is a reference to the ACBPS as the Statutory Agency. The reference to "Customs" in this context is redundant because the Customs Administration Act, which relevantly provides for the establishment of the ACBPS as Statutory Agency, will be repealed by Schedule 2 below.

212. Subitem 880(1) contains a saving provision for the amendments mentioned, such that a security taken by the Customs under section 42 of the Customs Act, before the commencement of this item and in effect immediately before the commencement, has effect on and after the commencement as if it were a security taken by the Commonwealth under this section. This ensures that amendments to section 42 do not affect the ongoing validity of any securities taken before 1 July 2015.

213. Item 86 in Part 1 of this Schedule substitute reoccurring references to "CEO" in section 44 of the Customs Act with "Comptroller-General of Customs. Section 44 provides that, when security is required for any particular purpose, security may by the authority of the CEO be accepted to cover all transaction for such time and for such amounts as the CEO may approve.

214. Subitems 880(2) and (3) contains saving provisions, such that:

•

an authority given under section 44 of the Customs Act, before the commencement of this item, has effect on and after the commencement as if it were an authority given an authority of the Comptroller-General under this section; and

•

an approval given under section 44 of the Customs Act, before the commencement of this item, has effect on and after that commencement as if it were an approval given by the Comptroller-General under this section.

215. The provisions in item 880 ensures that amendments made by item 86 do not affect the ongoing effect of the authority given by the CEO, or his or her approval of the transactions for such time and for such amounts under section 44 of the Customs Act.

Item 912 - Depot licences

216. The Customs Administration Act, which establishes the office of the CEO, will be repealed by Schedule 2 below. As a result, the definition of "CEO" and references referring to that term will become redundant.

217. Items 297, 311, 312, 313, 314, 316, 317, and 319 in Part 1 of this Schedule substitute references to "CEO" in subsections 77G(1), 77LA(1), 77LA(3), 77LA(4), 77LA(5), 77LA(6) and 77LA(7) of the Customs Act with "Comptroller-General of Customs" and, as a result, vest in the Comptroller General relevant functions and powers relating to depot licences that are currently performed or exercised by the CEO.

218. This item contains saving provisions and transitional provisions that apply to the amendments made by the items mentioned to ensure that, despite the amendments in Part 1 in relation to depot licences, all depot licences and associated matters are not affected.

219. For example, subitems 912(1), (3), (4) and (6) contain savings provisions and transitional provisions that apply to depot licences that are granted by the CEO.

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Subitem 912(1) contains a saving provision, such that a licence in force under Part IVA of the Customs Act immediately before the commencement of this item (including one varied under section 77LA of that Act) continues in force on and after that commencement as if it had been granted by the Comptroller-General of Customs.

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Subitem 912(3) clarifies that subitem 912(1) is taken to apply to a licence that was suspended immediately before the commencement of this item and that subitem 912(3) does not affect the period of suspension of the licence.

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Subitem 912(4) contains a transitional provision, such that an application for a licence under Part IVA of the Customs Act that was made to the CEO before the commencement of this item and that had not been decided before that commencement is taken on and after that commencement to have been an application made to the Comptroller-General of Customs.

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Subitem 912(6) contains a transitional provision, such that an application under section 77LA of the Customs Act that was made to the CEO before the commencement of this item and that had not been decided before that commencement is taken on and after that commencement to have been an application made to the Comptroller-General of Customs under that section as amended by this Schedule.

220. In effect, subitems 912(1), (3), (4) and (6) will operate to preserve a depot licence that is granted by the CEO as if it was a licence granted by the Comptroller-General of Customs and applications for depot licences to CEO that were not decided at the commencement of item 912 will be deemed as applications that are made to, and to be decided by, the Comptroller-General.

221. Another example is the operation of subitem 912(2) which ensures that conditions that depot licences granted by the CEO were subject to, continues to be in force on an after the commencement of item 912. This ensures that the amendments made by the related items in Part 1 of this Schedule do not affect conditions imposed on licences by the CEO.

Item 913 - Warehouse licences

222. Items 345, 353, 354, 355, 357, 358, 360 and 375 in Part 1 of this Schedule substitute references to "CEO" in sections 79, 81B and 84 of the Customs Act with "Comptroller-General of Customs" and as a result vest in the Comptroller-General, relevant functions and powers relating to warehouse licences that are currently performed or exercised by the CEO.

223. As above, the references to "CEO" in the provisions mentioned are redundant and are replaced with a more appropriate reference (see Part 1 above).

224. This item contains saving provisions and transitional provisions that apply to the amendments made by the items mentioned to ensure that, despite the amendments in Part 1 in relation to warehouse licences, all warehouse licences and associated matters are not affected.

225. For example, subitems 913(1), (3), (4) and (6) contain savings provisions and transitional provisions that apply to warehouse licences that are granted by the CEO.

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Subitem 913(1) contains a saving provision, such that a licence in force under Part V of the Customs Act immediately before the commencement of this item (including one varied under section 81B of that Act) continues in force on and after that commencement as if it had been granted by the Comptroller-General of Customs.

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Subitem 913(3) clarifies that subitem 913(1) is taken to apply to a licence that was suspended immediately before the commencement of this item and that subitem 913(3) does not affect the period of suspension of the licence.

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Subitem 913(4) contains a transitional provision, such that an application for a licence under Part V of the Customs Act that was made to the CEO before the commencement of this item and that had not been decided before that commencement is taken on and after that commencement to have been an application made to the Comptroller-General of Customs.

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Subitem 913(6) contains a transitional provision, such that an application under section 81B or subsection 82(5) or 84(1) of the Customs Act that was made to the CEO before the commencement of this item and that had not been decided before that commencement is taken on and after that commencement to have been an application made to the Comptroller-General of Customs under that section or subsection as amended by this Schedule.

226. In effect, subitems 913(1), (3), (4) and (6) will operate to preserve a warehouse licence that is granted by the CEO as if it was a licence granted by the Comptroller-General of Customs and applications for warehouse licences to CEO that were not decided at the commencement of item 913 will be deemed as applications that are made to, and to be decided by, the Comptroller-General.

227. Another example is the operation of subitem 913(2) which ensures that conditions that warehouse licences granted by the CEO were subject to, continues to be in force on an after the commencement of item 913. This ensures that the amendments made by the related items in Part 1 of this Schedule do not affect conditions imposed on licences by the CEO.

Item 936 - Payment and recovery of deposits, refund and unpaid duty

228. Item 585 in Part 1, substitutes the reference to CEO in subsection 165(3) of the Customs Act with "Comptroller-General of Customs".

229. Section 165(3) allows the CEO to demand, in writing, for the payment of unpaid debt due to the Commonwealth payable by the owner of goods, or a person who was overpaid a drawback, refund, or rebate.

230. Subitem 936(4) contains a saving provision, such that a demand made by the CEO under subsection 165(3) of the Customs Act before the commencement of this item is taken on and after the commencement to have been a demand made by the Comptroller-General of Customs under the subsection. This ensures the amendment made by item 585 do not affect the validity of a demand in writing by the CEO for the purpose of subsection 165(3) of the Customs Act.

Item 937 - Disputes as to duty

231. Item 591 in Part 1 of this Schedule substitute references to "Customs" in paragraphs 167(3)(a) and (b) of the Customs Act with "the Collector". Subsection 167(3), in effect, provides that for the purpose of section 167, a payment is taken to be made under protest if, and only if:

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the owner of the goods or the agent of the owner gives Customs notice in accordance with subsection (3A), by document or electronically, that the payment is made under protest; and

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Customs receives the notice no later than 7 days after the day the payment is made.

232. The reference to "Customs" in this context is a reference to the ACBPS as the Statutory Agency that administers the Customs Act and related laws. The reference to "Customs" in this context is redundant because the Customs Administration Act, which relevantly provides for the establishment of the ACBPS as Statutory Agency, will be repealed by Schedule 2 below.

233. This item contains a saving provision, such that a notice given to Customs before the commencement of this item under subsection 167(3) of the Customs Act is taken on and after the commencement to have been a notice given to the Collector under the subsection. This ensures the amendments made by item 591 do not affect the validity of the notice given to Customs for the purpose of subsection 167(3) of the Customs Act.

Item 939 - Agents and customs brokers

234. Items 596 to 610, 612 to 614, and 616 to 631, in effect, substitute references to "CEO" in sections 181, 183C, 183CA, 183CB, 183CC, 183CE, 183CF, 183CG, 183CGA, 183CGB, 183CK, 183CM, 183CP, 183CQ, 183CR, 183CS, 183D, 183DA, 183DC and 183DD of the Customs Act with "Comptroller-General of Customs" and as a result vest in the Comptroller-General, relevant functions and powers relating to broker licences that are currently performed or exercised by the CEO.

235. As above, the references to "the CEO" in the provisions mentioned are redundant and are replaced with a more appropriate reference (see Part 1 above).

236. This item contains saving provisions and transitional provisions that apply to the amendments made by the items mentioned to ensure that, despite the amendments in Part 1 in relation to broker licences, all broker licences and associated matters are not affected.

237. For example, subitems 939(3) and (6) contain savings provisions and transitional provisions that apply to warehouse licences that are granted by the CEO.

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Subitem 939(3) contains a saving provision, such that a licence in force under Division 3 of Part XI of the Customs Act immediately before the commencement of this item (including one varied under section 183CF of that Act), continues in force on and after that commencement as if it had been granted by the Comptroller-General of Customs.

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An application for a licence under Division 3 of Part XI of the Customs Act that was made to the CEO before the commencement of this item and that had not been decided before that commencement is taken on and after that commencement to have been an application made to the Comptroller-General of Customs.

238. In effect, subitems 939(3) and (6) will operate to preserve a broker licence that is granted by the CEO as if it was a licence granted by the Comptroller-General of Customs and applications for broker licences to CEO that were not decided at the commencement of item 913 will be deemed as applications that are made to, and to be decided by, the Comptroller-General.

239. Another example is the operation of subitem 939(4) which ensures that conditions that broker licences granted by the CEO were subject to, continues to be in force on an after the commencement of item 939. This ensures that the amendments made by the related items in Part 1 of this Schedule do not affect conditions imposed on licences by the CEO.

Item 949 - Evidence of analyst

240. Item 737 in Part 1 of this Schedule substitutes the reference to "CEO" in subsection 233BA(1) of the Customs Act with "Comptroller-General of Customs". Subsection 233BA(1) allows the CEO to appoint a person to be an analyst for the purpose of the Customs Act, or Part 9.1 of the Criminal Code.

241. This item contains a saving provision, such that an appointment in force under subsection 233BA(1) of the Customs Act, immediately before the commencement of this item has effect on and after the commencement as if it were an appointment in force by the Comptroller-General under the subsection. This ensures the amendment made by the item 737 does not affect the validity of the appointments by the CEO.

Item 958 - Customs prosecutions

242. Items 768 to 778 in Part 1 of this Schedule amend the provisions in Part XIV of the Customs Act to:

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omit a reference to "Customs";

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substitute the reference to "CEO in the name of the office of the CEO" with "Comptroller-General of Customs";

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substitute references to "CEO" with "Comptroller-General of Customs"; and

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substitute the reference to "the Customs" with "the Commonwealth".

243. The reference to "Customs" in this context is a reference to the ACBPS as the Statutory Agency that administers the Customs Act and related laws. The reference to "Customs" in this context is redundant because the Customs Administration Act, which relevantly provides for the establishment of the ACBPS as Statutory Agency, will be repealed by Schedule 2 below. Additionally, the repeal of the Customs Administration Act will also abolish the office of the CEO and as a result the term "CEO" will also be redundant.

244. Part XIV of the Customs Act concerns proceedings by Customs for the recovery of penalties under the Act (other than pecuniary penalties referred to in section 243B), or for the condemnation of ships, aircrafts or goods seized as forfeited. This Part allows the CEO to institute proceedings in a court and pursue the recovery of penalties. This Part also allows the CEO to certify true copies of, or extract from, proclamation, gazette notices or regulations, and direct the apportionment all penalties and forfeitures recovered under the Customs Act.

245. This item contain transitional provisions to ensure that amendments made by the items mentioned to do not affect the validity of proceedings initiated by the CEO and savings provisions to ensure that certifications and directions by the CEO continue in effect.

Item 960 - Tariff concession orders

246. Items 784, 785, 788 to 798 and 800 to 805 in Part 1 of this Schedule amend sections 269D, 269F, 269G, 269H, 269HA, 269J, 269K, 269L, 269M, 269N, 269P, 269Q, 269R, 269SA and 269SB of the Customs Act to substitute references to "CEO" with Comptroller-General of Customs and, as a result, vest in the Comptroller-General relevant functions and powers relating to Tariff Concession Orders that are currently performed or exercised by the CEO.

247. As above, the references to "the CEO" in the provisions mentioned are redundant and are replaced with a more appropriate reference (see Part 1 above).

248. This item contains saving provisions and transitional provisions that apply to the amendments made by the items mentioned to ensure that, despite the amendments in Part 1 in relation to Tariff concession orders, all concession orders and associated matters are not affected.

249. For example, subitem 960(10) contain a savings provisions, such that A tariff concession order made under section 269P or 269Q of the Customs Act, or taken to be made under that section because of the operation of section 269SC of that Act, and that was in force immediately before the commencement of this item is taken on and after that commencement to have been a tariff concession order made under section 269P or 269Q of that Act as amended by this Schedule (as the case requires). In effect, this ensures that Tariff Concession Orders made by the CEO continue in force after the commencement of item 960.

250. Another example is the operation of subitem 960(2) which contains a saving provision for application made under subsection 269F(1) or 269SH(1) of the Customs Act to the CEO before the commencement of item 960 to have effect on or after the commencement as if it were made to the Comptroller-General under the relevant subsections as amended by this Schedule. This ensures that the vesting of relevant powers in the Comptroller-General of Customs do not affect applications made but not decided by the CEO before the commencement of item 960.

Item 963 - By-laws and determinations

251. Items 840 to 842 in Part 1 of this Schedule omit references to "CEO" in the sections 271, 273 and 273A of the Customs Act with "Comptroller-General of Customs". These sections empower the CEO to make by-laws and determinations.

252. This item contains a saving provision, such that a by-law or determination that was in force immediately before the commencement of this item under Part XVI of the Customs Act is taken on and after the commencement to be a by law or determination in force under the relevant Part. This ensures that amendments made by items mentioned do not affect the ongoing operation and effects of by-laws and determinations by the CEO.

Item 965 - Part does not limit operation of section 7 of the Acts Interpretation Act 1901

253. This item explains that amendments in this Part do not limit the operation of section 7 of the Acts Interpretation Act. Section 7 contains provisions that apply when an Act, or part of an Act, is repealed.