(1) The Comptroller - General of Customs may, by legislative instrument, issue guidelines for the performance of functions and duties, and for the exercise of powers, by Customs officers, in relation to matters arising under this Division including, in particular, matters relating to:
(a) the examination and inspection of items of baggage, and articles consigned for export, in the circumstances, and for the purposes, set out in subsection 99ZL(1); and
(b) the detention of some or all of the drug like substances found in the exercise of those powers of examination and inspection; and
(c) the transfer of detained drug like substances to the Chief Executive Medicare; and
(d) copying, retaining, transferring and otherwise dealing with, documents (including Customs declarations) provided in respect of drug like substances or in respect of items of baggage, or articles consigned for export, that are found to contain such substances.
(2) The Chief Executive Medicare may, by legislative instrument, issue guidelines for the performance of functions and duties, and for the exercise of powers, by the Chief Executive Medicare, or by Departmental employees (within the meaning of the Human Services (Medicare) Act 1973 ), in relation to matters arising under this Division including, in particular, matters relating to:
(a) dealing with drug like substances transferred to the Chief Executive Medicare by Customs officers; and
(b) dealing with claims for the return of such substances; and
(c) if it is required to dispose of such substances--the manner of their disposal; and
(d) if such substances are found on examination to be prohibited exports--the transfer of those substances, and any documents relating to them, to the agency nominated in the guidelines to deal with prohibited exports of that kind.
(3) At any time, the Comptroller - General of Customs or the Chief Executive Medicare may, by legislative instrument, issue further guidelines that vary or revoke the existing guidelines.
(4) Guidelines take effect from:
(a) the first day they are no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 of the Legislation Act 2003 ; or
(b) after that day, if the guidelines so provide.