delete Customs Regulations 1913
Customs Regulations 1913 is a historical legislative instrument governing customs procedures, tariffs, and import/export requirements, originally promulgated in 1913 and carried forward as a registered instrument. It covers customs entry procedures, duties assessment, prohibited imports/exports, licensing of customs brokers, and administrative penalty provisions.
A regulation originating from 1913 is fundamentally unsuited to modern trade realities. Over 110 years of technological advancement, electronic commerce, changed security threats, and transformed business practices have rendered its procedural requirements obsolete. Compliance costs are disproportionate given that its substantive provisions have been superseded by the Customs Act 1901, the Import Processing Act 1980, and the Commerce (Trade Descriptions) Act 1905. Maintaining century-old prescriptive rules where modern principles-based legislation already provides coverage creates unnecessary compliance burden with negligible benefit.