Explanatory Memorandum
(Circulated by authority of the Assistant Minister for Customs, Community Safety and Multicultural Affairs, and Parliamentary Secretary to the Minister for Home Affairs, the Honourable Jason Wood MP)Attachment A - Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Customs Amendment (2022 Harmonized System Changes) Bill 2021
This Bill is compatible with 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 purpose of the Customs Amendment (2022 Harmonized System Changes) Bill 2021 (the Bill) is to amend the definition of 'tobacco products' in subsection 4(1) of the Customs Act 1901 (the Customs Act) to include a reference to new subheading 2404.11.00 of Schedule 3 of the Customs Tariff Act 1995 (Customs Tariff Act).
The Customs Act does not permit imported goods that are "tobacco products" to be entered for warehousing. Furthermore, a warehouse licence under the Customs Act is subject to the condition that no tobacco products will be warehoused in the warehouse.
The importation of tobacco products is prohibited under the regulation 4DA of the Customs (Prohibited Imports) Regulations 1956 unless a permission to import the tobacco products has been granted in writing by the Minister or an authorised person and the permission is produced to the Collector, or the Minister has approved the importation of specified tobacco products by legislative instrument. Tobacco products are also the subject of criminal offences in section 233BABAD of the Customs Act.
The Customs Act section 4 defines 'Tobacco products' as goods classified to specified subheadings in Chapter 24 of Schedule 3 of the Customs Tariff Act, including heading 2403 (excluding subheading 2403.99.10).
To implement the sixth review (the Review) of the Harmonized Commodity Description and Coding System, the Customs Tariff Amendment (2022 Harmonized System Changes) Bill 2021 (the Tariff Bill) amends the Customs Tariff Act to insert new subheading 2404.11.00 into Schedule 3 of the Customs Tariff Act. This new subheading provides for the classification of products intended for inhalation without combustion, containing tobacco or reconstituted tobacco. The classification of these goods transfers from subheadings 2403.91.00 and 2403.99.80 and, as a result, the products will no longer be covered by the definition of tobacco products.
The Bill amends the definition of tobacco products to include new subheading 2404.11.00 so that goods classified to the new subheading will be covered by that definition. This will ensure that this category of tobacco products continues to be subject to the same regulatory requirements as existing categories of tobacco products.
Human rights implications
The Bill does not engage any of the applicable rights or freedoms.
Conclusion
The Bill is compatible with the human rights as it does not raise any human right issues.
The Hon. Jason Wood, Assistant Minister for Customs, Community Safety and Multicultural Affairs and Parliamentary Secretary to the Minister for Home Affairs
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