Explanatory Memorandum
(Circulated by authority of the Assistant Minister for Immigration and Border Protection, the Honourable Alex Hawke MP)Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Customs Amendment (2017 Harmonized System Changes) Bill 2016
This Bill is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview of the Bill
The Bill amends the Customs Act 1901 (Customs Act) by:
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- replacing the references to subheadings 3824.90.50 and 3824.90.60 with subheadings 3824.99.30 and 3824.99.40 in the definition of "biofuel blend" in subsection 105B(4) of the Customs Act to implement the consequential changes resulting from the World Customs Organization's fifth review of the International Convention on the Harmonized Commodity Description and Coding System, commonly referred to as the Harmonized System
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- inserting a reference to Schedule 12 to the Customs Tariff Act 1995 in subparagraph 105B(3)(b)(ii) and subsection 105B(4) to maintain the collection of the correct import duties for biofuels and biofuel blends imported under the China-Australia Free Trade Agreement.
Human rights implications
This legislative instrument 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.
Conclusion
This Bill is compatible with human rights.
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