9 Delegation (1) The Minister may, by signed instrument, delegate to an officer of Customs all or any of the functions and powers of the Minister under the Customs Acts. (2) A function or power so delegated, when performed or exercised by the delegate, shall, for the purposes of the Customs Acts, be deemed to have been performed or exercised by the Minister. (3) Paragraph 34AB(1)(c) of the Acts Interpretation Act 1901 does not apply to a delegation under subsection (1). (4) Subsection (1) does not apply to the Minister’s power under subsection 77EA(1), 77ED(1), 77EE(1) or 77EF(2).

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