EXPLANATORY STATEMENT
Issued by Authority of the Acting Secretary of the Department of Agriculture, Fisheries and Forestry
Export Control Act 2020
Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2025
Legislative Authority
The Export Control Act 2020 (the Act) sets out the overarching legislative framework for the regulation of exported goods, including food and agricultural products, from Australian territory. Section 432 of the Act relevantly provides that the Secretary of the Department of Agriculture, Fisheries and Forestry (the Secretary) may, by legislative instrument, make rules prescribing matters required or permitted by the Act, or that are necessary or convenient to be prescribed for carrying out or giving effect to the Act. Section 264 of the Act allows the rules to make provision for, and in relation to, the establishment and administration of a system, or systems, of tariff rate quotas for the export of goods.
Subsection 33(3) of the Acts Interpretation Act 1901 provides that where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws) the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend or vary any such instrument.
Under section 289 of the Act, the Minister may give directions to the Secretary about the performance of the Secretary’s functions or the exercise of the Secretary’s powers in making rules under section 432 of the Act. Directions made by the Minister to the Secretary are legislative instruments but are not subject to disallowance or sunsetting. At the time of commencement, a ministerial direction has not been made under section 289 of the Act for the purposes of rules relating to tariff rate quotas.
Purpose
The purpose of the Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2025 (the Amendment Rules) is to amend the Export Control (Tariff Rate Quotas—Feed Grain Export to Indonesia) Rules 2021 (the Feed Grain Rules), Export Control (Tariff Rate Quotas—General) Rules 2021 (the General Rules) and the Export Control (Tariff Rate Quotas—Sheepmeat and Goatmeat Export to the European Union and United Kingdom) Rules 2021 (the Sheepmeat and Goatmeat Rules) to improve the administrative efficiency of audit report requirements and make technical amendments to replace references to repealed provisions.
The Amendment Rules also amend the General Rules for the purposes of decreasing the minimum quota allocation for cotton for export to India in relation to a quota year.
Background
The Australian Government administers the tariff rate quota system which allows for a variety of agricultural products to have reduced tariffs applied at the point of import to several countries.
The Department of Agriculture, Fisheries and Forestry (the department) regularly reviews the rules made under the Act to ensure that it supports the competitiveness and productivity of Australia’s agricultural export sector. The amendments ensure that the rules made under the Act remain fit for purpose and are updated to reflect current operational requirements.
Impact and Effect
The Amendment Rules improve the administrative efficiency of the audit requirements by requiring audit reports to only be given to the Secretary upon written request by the Secretary.
The Amendment Rules also amend the General Rules to ensure that smaller exporters of cotton to India can continue to access tariff-free exports through the standard pathway once they leave the new entrant pathway, by decreasing the minimum quota allocation from 500 tonnes to 100 tonnes. This supports the ongoing participation of new exporters by enabling the new entrant pathway to operate effectively. It ensures that exporters, who have built a shipping history via the new entrant pathway, can continue to access the India market under a tariff rate quota and avoid financial disadvantage.
Consultation
The department undertook public consultation on the amendments between 4 August 2025 and 29 August 2025. The consultation process included digital engagement on the department’s “Have Your Say” platform and was also supported by direct engagement with industry. All the feedback the department received supported the amendments.
Details/ Operation
The Amendment Rules are a legislative instrument for the purposes of the Legislation Act 2003.
The Amendment Rules commence on the day after registration.
Details of the Amendment Rules are set out in Attachment A.
Other
The Amendment Rules are compatible with the human rights and freedoms recognised or declared under section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011. A full Statement of Compatibility with Human Rights is set out in Attachment B.
ATTACHMENT A
Details of the Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2025
Section 1 – Name
This section provides that the name of the instrument is the Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2025 (the Amendment Rules).
Section 2 – Commencement
This section provides that each provision of the Amendment Rules specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Item 1 in the table provides that the whole of the Amendment Rules commences on the day after the instrument is registered.
The note below the table provides that the table relates only to the provision of the Amendment Rules as originally made. It will not be amended to deal with later amendments of the Amendment Rules. The purpose of this note is to clarify that the commencement of any amendments is not reflected in this table.
Section 3 – Authority
This section provides that the Amendment Rules are made under the Export Control Act 2020 (the Act).
Section 4 – Schedules
This section provides for the amendment or repeal of instruments as set out in a Schedule to the Amendment Rules. This enables the amendment of the Export Control (Tariff Rate Quotas—Feed Grain Export to Indonesia) Rules 2021 (the Feed Grain Rules), Export Control (Tariff Rate Quotas—General) Rules 2021 (the General Rules) and the Export Control (Tariff Rate Quotas—Sheepmeat and Goatmeat Export to the European Union and United Kingdom) Rules 2021 (the Sheepmeat and Goatmeat Rules).
Schedule 1—Amendments
Part 1—Audits
Export Control (Tariff Rate Quotas—Feed Grain Export to Indonesia) Rules 2021
Item [1] – Paragraph 10(a)
Section 10 of the Feed Grain Rules provides for when the Secretary may decide not to reserve an amount of tariff rate quota entitlement for export by the applicant under subsection 7(1) of the Feed Grain Rules. The Secretary may decide not to reserve tariff rate quota entitlement if the Secretary considers that it is not appropriate to do so, taking into account any or all of the matters listed in paragraphs 10(a) to (e).
The matter previously set out in paragraph 10(a) was any failure by the applicant to comply with a request under subsection 31(3) of the Feed Grain Rules (requests relating to audits). Subsection 31(3) was repealed in 2021 by the Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2021. Before it was repealed, it provided in effect that the auditor who is carrying out an audit in relation to one or more tariff rate quota entitlements reserved for a person, or tariff rate quota certificates issued to a person, may request the person to do either or both of the following:
- produce any documents, records or things that the auditor is satisfied are relevant to the audit;
- provide the auditor with all reasonable facilities and assistance for the effective carrying out of the audit.
This item repeals and substitutes new paragraph 10(a) of the Feed Grain Rules to remove the redundant reference to subsection 31(3) and replace it with a reference to the equivalent provisions in the Act. This has the effect that a matter that the Secretary takes into account when considering whether it is not appropriate to reserve an amount of tariff rate quota entitlement is:
- any failure by the applicant to provide facilities and assistance to an auditor as required by section 271 of the Act; or
- any failure by the applicant to comply with a request made by an auditor under paragraph 272(1)(a) of the Act.
Section 271 of the Act provides that the relevant person for an audit must provide the auditor with the facilities and assistance that are reasonably necessary for the conduct of the audit. “Relevant person” is defined in section 269 of the Act depending on what export operations are being audited and includes, for example, the person who applies for or has been issued with a relevant tariff rate quota certificate and the person who carried out the export operations that is being audited.
Paragraph 272(1)(a) of the Act provides that for the purposes of conducting an audit under Part 1 of Chapter 9 of the Act, an auditor may request a person who the auditor reasonably believes has information or documents that are relevant to the audit to answer questions, provide information in writing, or produce the documents.
This is a technical amendment to remove a reference to a redundant provision and ensures that paragraph 10(a) continues to have substantively the same effect as previous paragraph 10(a).
Item [2] – Paragraph 14(1)(a)
Section 14 of the Feed Grain Rules provides for when the Secretary may decide not to issue a tariff rate quota certificate to an applicant under subsection 13(1) of the Feed Grain Rules. The Secretary may decide not to issue a tariff rate quota certificate if the Secretary considers that it is not appropriate to do so, taking into account any or all of the matters listed in paragraphs 14(1)(a) to (e).
The matter previously set out in paragraph 14(1)(a) was any failure by the applicant to comply with a request under subsection 31(3) of the Feed Grain Rules (requests relating to audits). As mentioned above, subsection 31(3) was repealed in 2021.
This item repeals and substitutes new paragraph 14(1)(a) of the Feed Grain Rules to remove the redundant reference to subsection 31(3) and replace it with a reference to the equivalent provisions in the Act. This has the effect that a matter that the Secretary takes into account when considering whether it is not appropriate to issue a tariff rate quota certificate is:
- any failure by the applicant to provide facilities and assistance to an auditor as required by section 271 of the Act; or
- any failure by the applicant to comply with a request made by an auditor under paragraph 272(1)(a) of the Act.
This is a technical amendment to remove a reference to a redundant provision and ensures that paragraph 14(1)(a) of the Feed Grain Rules continues to have substantively the same effect as previous 14(1)(a).
Item [3] – Subparagraph 15(2)(b)(iii)
Subsection 15(2) of the Feed Grain Rules provides for the revocation on the Secretary’s own initiative, of a tariff rate quota certificate in relation to a consignment for export to Indonesia. The Secretary may revoke a tariff rate quota certificate if the certificate has not been accepted by the relevant destination authority and any of the matters listed in paragraph 15(2)(b) apply.
The matter previously set out in subparagraph 15(2)(b)(iii) was that the person to whom the certificate was issued fails to comply with a request under subsection 31(3) of the Feed Grain Rules (requests relating to audits). As mentioned above, subsection 31(3) was repealed in 2021.
This item repeals and substitutes new subparagraph 15(2)(b)(iii) of the Feed Grain Rules to remove the redundant reference to subsection 31(3) and replace it with a reference to the equivalent provisions in the Act. This has the effect that a matter that the Secretary takes into account when considering whether to revoke a tariff rate quota certificate is:
- the person to whom the tariff rate quota certificate was issued fails to provide facilities and assistance to an auditor as required by section 271 of the Act; or
- the person to whom the tariff rate quota certificate was issued fails to comply with a request made by an auditor under paragraph 272(1)(a) of the Act.
This is a technical amendment to remove a reference to a redundant provision and ensures that subparagraph 15(2)(b)(iii) of the Feed Grain Rules continues to have substantively the same effect as previous subparagraph 15(2)(b)(iii).
Item [4] – Paragraph 22(1)(a)
Subsection 22(1) of the Feed Grain Rules provides that the Secretary may revoke a tariff rate quota entitlement of a person for an eligible feed grain contract and a quota year if any of the matters listed in paragraphs 22(1)(a) to (e) apply.
The matter previously set out in paragraph 22(1)(a) was that the person fails to comply with a request under subsection 31(3) of the Feed Grain Rules (requests relating to audits). As mentioned above, subsection 31(3) was repealed in 2021.
This item repeals and substitutes new paragraph 22(1)(a) of the Feed Grain Rules to remove the redundant reference to subsection 31(3) and replace it with a reference to the equivalent provisions in the Act. This has the effect that a matter that the Secretary takes into account when considering whether to revoke the tariff rate quota entitlement is:
- the person fails to provide facilities and assistance to an auditor as required by section 271 of the Act; or
- the person fails to comply with a request made by an auditor under paragraph 272(1)(a) of the Act.
This is a technical amendment to remove a reference to a redundant provision and ensures that paragraph 22(1)(a) of the Feed Grain Rules continues to have substantively the same effect as previous paragraph 22(1)(a).
Item [5] – Subsection 32(4)
Section 32 of the Feed Grain Rules provides requirements for audit reports, including requirements to give the audit report to the Secretary and relevant person for the audit, and the timeframe in which the report must be given.
Subsection 32(4) previously provided that within 14 business days after the audit is completed or ends, the auditor must give the audit report to the Secretary in a manner approved by the Secretary and give a copy of the audit report to the relevant person for the audit.
This item repeals subsection 32(4), including the note, and substitutes new subsections 32(4), (5) and (6) of the Feed Grain Rules.
New subsection 32(4) provides that the auditor must give a copy of the audit report to the relevant person for the audit before the end of the period of 14 business days beginning on the day the audit is completed or ends.
The note following new subsection 32(4) refers the reader to section 269 of the Act for the person who is the relevant person for an audit.
New subsection 32(5) provides that the Secretary may, by notice in writing given to the auditor, request the auditor to give the Secretary a copy of the audit report. The Secretary may specify in the notice the manner in which the auditor is to give the copy.
New subsection 32(6) provides that the auditor must comply with any request under subsection (5) before the end of the later of the following periods:
- the period of 14 business days beginning on the day the Secretary made the request;
- the period of 14 business days beginning on the day the audit is completed or ends.
The amendments made by this item have the effect that an auditor is no longer required to give the audit report to the Secretary unless the Secretary has made a written request to the auditor to give the audit report. If an auditor receives the written request for the audit report from the Secretary, the auditor must give the report to the Secretary before the end of the period of 14 business days beginning on the day the Secretary made the request, or the period of 14 business days beginning on the day the audit is completed or ends, whichever period is later.
These amendments remove unnecessary administration and complexities in the audit process. It is not operationally necessary for the Secretary to receive all audit reports unless specifically required for a particular reason.
Requiring persons to provide information or documents may incidentally require the provision of personal information. Part 3 of Chapter 11 of the Act governs the use and disclosure of personal information. Section 388 provides that only certain “entrusted persons” may use or disclose relevant information and that they may only do so for a specified purpose (performing functions or duties, or exercising powers, under the Act or assisting another person to perform functions or duties, or exercise powers, under the Act). Section 397G of the Act provides an offence for the unauthorised use or disclosure of protected information. This provides a safeguard against potential misuse or disclosure of personal information collected.
The department maintains robust policies and procedures to protect any personal information which it holds, as documented in the department’s Privacy Policy at agriculture.gov.au/about/commitment/privacy. As part of these processes, personal information is held in accordance with the collection and security requirements of the Australian Privacy Principles, the department’s policies and procedures and the Australian Government Protective Security Policy Framework.
Export Control (Tariff Rate Quotas—General) Rules 2021
Item [6] – Paragraph 115(2)(a)
Section 115 of the General Rules provides for when the Secretary may decide not to issue a tariff rate quota certificate in relation to an application made under Chapter 2 of the General Rules. The Secretary may decide not to issue a tariff rate quota certificate to the applicant under Chapter 2 if the Secretary considers that it is not appropriate to do so, taking into account any or all of the matters listed in paragraphs 115(2)(a) to (e).
The matter previously set out in paragraph 115(2)(a) was any failure by the applicant to comply with a request under subsection 125(3) of the General Rules (requests relating to audits). This referred to a previous version of subsection 125(3), which was repealed and replaced by the Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2021. Before it was repealed and replaced, it provided in effect that the auditor who is carrying out an audit in relation to one or more tariff rate quota certificates issued to a person may request the person to do either or both of the following:
- produce any documents, records or things that the auditor is satisfied are relevant to the audit;
- provide the auditor with all reasonable facilities and assistance for the effective carrying out of the audit.
Subsection 125(3) currently provides that after an auditor completes an audit, or the audit ends, the auditor must make a written report of the audit. This is not relevant to the matters to be taken into account by the Secretary when considering whether it is not appropriate to issue a tariff rate quota certificate.
This item repeals and substitutes new paragraph 115(2)(a) of the General Rules to remove the redundant reference to old subsection 125(3) and replace it with a reference to the equivalent provisions in the Act. This has the effect that a matter that the Secretary takes into account when considering whether it is not appropriate to issue a tariff rate quota entitlement is:
- any failure by the applicant to provide facilities and assistance to an auditor as required by section 271 of the Act; or
- any failure by the applicant to comply with a request made by an auditor under paragraph 272(1)(a) of the Act.
Section 271 of the Act provides that the relevant person for an audit must provide the auditor with the facilities and assistance that are reasonably necessary for the conduct of the audit.
Paragraph 272(1)(a) of the Act provides that for the purposes of conducting an audit under Part 1 of Chapter 9 of the Act, an auditor may request a person who the auditor reasonably believes has information or documents that are relevant to the audit to answer questions, provide information in writing, or produce the documents.
This is a technical amendment to remove a reference to a redundant provision and ensures that paragraph 115(2)(a) of the General Rules continues to have substantively the same effect as previous paragraph 115(2)(a).
Item [7] – Subparagraph 119(2)(b)(iii)
Subsection 119(2) of the General Rules provides for the revocation on the Secretary’s own initiative, of a tariff rate quota certificate in relation to a consignment of a quota type for export in a quota year. The Secretary may revoke a tariff rate quota certificate if the certificate has not been accepted by the relevant destination authority and any of the matters listed in paragraph 119(2)(b) apply.
The matter previously set out in subparagraph 119(2)(b)(iii) was that the person to whom the certificate was issued fails to comply with a request under subsection 125(3) of the General Rules (requests relating to audits). As mentioned above, subsection 125(3) was repealed and replaced in 2021.
This item repeals and substitutes new subparagraph 119(2)(b)(iii) of the General Rules to remove the redundant reference to old subsection 125(3) and replace it with a reference to the equivalent provisions in the Act. This has the effect that a matter that the Secretary takes into account when considering whether to revoke a tariff rate quota certificate is:
- the person to whom the certificate was issued fails to provide facilities and assistance to an auditor as required by section 271 of the Act; or
- the person to whom the certificate was issued fails to comply with a request made by an auditor under paragraph 272(1)(a) of the Act.
This is a technical amendment to remove a reference to a redundant provision and ensures that subparagraph 119(2)(b)(iii) of the General Rules continues to have substantively the same effect as previous subparagraph 119(2)(b)(iii).
Item [8] – Subsection 125(4)
Section 125 of the General Rules provides requirements for audit reports, including requirements to give the audit report to the Secretary and relevant person for the audit, and the timeframe in which the report must be given.
Subsection 125(4) currently provides that within 14 business days after the audit is completed or ends, the auditor must give the audit report to the Secretary in a manner approved by the Secretary and give a copy of the audit report to the relevant person for the audit.
This item repeals subsection 125(4), including the note, and substitutes new subsections 125(4), (5) and (6) of the General Rules.
New subsection 125(4) provides that the auditor must give a copy of the audit report to the relevant person for the audit before the end of the period of 14 business days beginning on the day after the audit is completed or ends.
The note following new subsection 125(4) refers the reader to section 269 of the Act for the person who is the relevant person for an audit.
New subsection 125(5) provides that the Secretary may, by notice in writing given to the auditor, request the auditor to give the Secretary a copy of the audit report. The Secretary may specify in the notice the manner in which the auditor is to give the copy.
New subsection 125(6) provides that the auditor must comply with any request under subsection (5) before the end of the later of the following periods:
- the period of 14 business days beginning on the day the Secretary made the request;
- the period of 14 business days beginning on the day the audit is completed or ends.
The amendments made by this item have the effect that an auditor is no longer required to give the audit report to the Secretary unless the Secretary has made a written request to the auditor to give the audit report. If an auditor receives the written request for the audit report from the Secretary, the auditor must give the report to the Secretary before the end of the period of 14 business days beginning on the day the Secretary made the request, or the period of 14 business days beginning on the day the audit is completed or ends, whichever period is later.
These amendments remove unnecessary administration and complexities in the audit process. It is not operationally necessary for the Secretary to receive all audit reports unless specifically required for a particular reason.
Export Control (Tariff Rate Quotas—Sheepmeat and Goatmeat Export to the European Union and United Kingdom) Rules 2021
Item [9] – Paragraph 19(4)(a)
Section 19 of the Sheepmeat and Goatmeat Rules provides for the issue of tariff rate quota certificates before additional allocations are made under section 17 of the Sheepmeat and Goatmeat Rules. Subsection 19(4) of the Sheepmeat and Goatmeat Rules provides for when the Secretary may decide not to issue a tariff rate quota certificate to an applicant for a tariff rate quota certificate. The Secretary may decide not to issue a tariff rate quota certificate if the Secretary considers that it is not appropriate to do so, taking into account the matters listed in paragraphs 19(4)(a) to (e).
The matter previously set out in paragraph 19(4)(a) was any failure by the applicant to comply with a request under subsection 33(3) of the Sheepmeat and Goatmeat Rules in the quota year or a previous quota year. Subsection 33(3) was repealed and replaced by the Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2021. Before it was repealed and replaced, it provided in effect that the auditor who is carrying out an audit in relation to one or more tariff rate quota certificates issued to a person, may request the person to do either or both of the following:
- produce any documents, records or things that the auditor is satisfied are relevant to the audit;
- provide the auditor with all reasonable facilities and assistance for the effective carrying out of the audit.
Subsection 33(3) currently provides that after an auditor completes an audit, or the audit ends, the auditor must make a written report of the audit. This is not relevant to the matters to be taken into account by the Secretary when considering whether it is not appropriate to issue a tariff rate quota certificate.
This item repeals and substitutes new paragraph 19(4)(a) of the Sheepmeat and Goatmeat Rules to remove the redundant reference to old subsection 33(3) and replace it with a reference to the equivalent provisions in the Act. This has the effect that a matter that the Secretary takes into account when considering whether it is not appropriate to issue a tariff rate quota certificate is:
- any failure by the applicant to provide facilities and assistance to an auditor as required by section 271 of the Act; or
- any failure by the applicant to comply with a request made by an auditor under paragraph 272(1)(a) of the Act.
Section 271 of the Act provides that the relevant person for an audit must provide the auditor with the facilities and assistance that are reasonably necessary for the conduct of the audit.
Paragraph 272(1)(a) of the Act provides that for the purposes of conducting an audit under Part 1 of Chapter 9 of the Act, an auditor may request a person who the auditor reasonably believes has information or documents that are relevant to the audit to answer questions, provide information in writing, or produce the documents.
This is a technical amendment to remove a reference to a redundant provision and ensures that paragraph 19(4)(a) of the Sheepmeat and Goatmeat Rules continues to have substantively the same effect as previous paragraph 19(4)(a).
Item [10] – Paragraph 20(7)(a)
Section 20 of the Sheepmeat and Goatmeat Rules provides for the issue of tariff rate quota certificates after additional allocations are made under section 17 of the Sheepmeat and Goatmeat Rules. Subsection 20(7) of the Sheepmeat and Goatmeat Rules provides for when the Secretary may decide not to issue a tariff rate quota certificate to an applicant for a tariff rate quota certificate. The Secretary may decide not to issue a tariff rate quota certificate if the Secretary considers that it is not appropriate to do so, taking into account the matters listed in paragraphs 20(7)(a) to (e).
The matter previously set out in paragraph 20(7)(a) was any failure by the applicant to comply with a request under subsection 33(3) of the Sheepmeat and Goatmeat Rules in the quota year or a previous quota year. As mentioned above, subsection 33(3) was repealed and replaced in 2021.
This item repeals and substitutes new paragraph 20(7)(a) of the Sheepmeat and Goatmeat Rules to remove the redundant reference to old subsection 33(3) and replace it with a reference to the equivalent provisions in the Act. This has the effect that a matter that the Secretary takes into account when considering whether it is not appropriate to issue a tariff rate quota certificate is:
- any failure by the applicant to provide facilities and assistance to an auditor as required by section 271 of the Act; or
- any failure by the applicant to comply with a request made by an auditor under paragraph 272(1)(a) of the Act.
This is a technical amendment to remove a reference to a redundant provision and ensures that paragraph 20(7)(a) of the Sheepmeat and Goatmeat Rules continues to have substantively the same effect as previous paragraph 20(7)(a).
Item [11] – Subparagraph 23(2)(b)(iii)
Subsection 23(2) of the Sheepmeat and Goatmeat Rules provides for the revocation on the Secretary’s own initiative, of a tariff rate quota certificate issued to a person under section 19 or 20 of the Sheepmeat and Goatmeat Rules. The Secretary may revoke a tariff rate quota certificate if the certificate has not been accepted by the relevant destination authority and any of the matters listed in paragraph 23(2)(b) apply.
The matter previously set out in subparagraph 23(2)(b)(iii) was that the person has failed to comply with a request under subsection 33(3) of the Sheepmeat and Goatmeat Rules in the quota year or a previous quota year. As mentioned above, subsection 33(3) was repealed and replaced in 2021.
This item repeals and substitutes new subparagraph 23(2)(b)(iii) of the Sheepmeat and Goatmeat Rules to remove the redundant reference to old subsection 33(3) and
replace it with a reference to the equivalent provisions in the Act. This has the effect that a matter that the Secretary takes into account when considering whether to revoke a tariff rate quota certificate is:
- the person has failed to provide facilities and assistance to an auditor as required by section 271 of the Act; or
- the person has failed to comply with a request made by an auditor under paragraph 272(1)(a) of the Act.
This is a technical amendment to remove a reference to a redundant provision and ensures that subparagraph 23(2)(b)(iii) of the Sheepmeat and Goatmeat Rules continues to have substantively the same effect as previous subparagraph 23(2)(b)(iii).
Item [12] – Subsection 33(4)
Section 33 of the Sheepmeat and Goatmeat Rules provides requirements for audit reports, including requirements to give the audit report to the Secretary and relevant person for the audit, and the timeframe in which the report must be given.
Subsection 33(4) previously provided that within 14 business days after the audit is completed or ends, the auditor must give the audit report to the Secretary in a manner approved by the Secretary and give a copy of the audit report to the relevant person for the audit.
This item repeals subsection 33(4), including the note, and substitutes new subsection 33(4), (5) and (6) of the Sheepmeat and Goatmeat Rules.
New subsection 33(4) provides that the auditor must give a copy of the audit report to the relevant person for the audit before the end of the period of 14 business days beginning on the day after the audit is completed or ends.
The note following new subsection 33(4) refers the reader to section 269 of the Act for the person who is the relevant person for an audit.
New subsection 33(5) provides that the Secretary may, by notice in writing given to the auditor, request the auditor to give the Secretary a copy of the audit report. The Secretary may specify in the notice the manner in which the auditor is to give the copy.
New subsection 33(6) provides that the auditor must comply with any request under subsection (5) before the end of the later of the following periods:
- the period of 14 business days beginning on the day the Secretary made the request;
- the period of 14 business days beginning on the day the audit is completed or ends.
The amendments made by this item have the effect that an auditor is no longer required to give the audit report to the Secretary unless the Secretary has made a written request to the auditor to give the audit report. If an auditor receives the written request for the audit report from the Secretary, the auditor must give the report to the Secretary before the end of the period of 14 business days beginning on the day the Secretary made the request, or the period of 14 business days beginning on the day the audit is completed or ends, whichever period is later.
These amendments remove unnecessary administration and complexities in the audit process. It is not operationally necessary for the Secretary to receive all audit reports unless specifically required for a particular reason.
Requiring persons to provide information or documents may incidentally require the provision of personal information. Part 3 of Chapter 11 of the Act governs the use and disclosure of personal information. Section 388 provides that only certain “entrusted persons” may use or disclose relevant information and that they may only do so for a specified purpose (performing functions or duties, or exercising powers, under the Act or assisting another person to perform functions or duties, or exercise powers, under the Act). Section 397G of the Act provides an offence for the unauthorised use or disclosure of protected information. This provides a safeguard against potential misuse or disclosure of personal information collected.
Part 2—Quota allocation for cotton for export to India
Export Control (Tariff Rate Quotas—General) Rules 2021
Item [13] – Section 74J
Section 74J of the General Rules sets out the minimum quota allocation for cotton for export to India. Section 74J previously provided that the minimum quota allocation for cotton for export to India in relation to a quota year is 500 tonnes.
This item omits ‘500 tonnes’ and substitutes ‘100 tonnes’ in section 74J of the General Rules.
This amendment has the effect that the minimum quota allocation for cotton for export to India in relation to a quota year is 100 tonnes. This reduction in minimum quota allocation will enable smaller exporters to continue accessing the export quota for cotton to India through the standard allocation provisions when transitioning away from the new entrant pathway under section 28 of the General Rules.
Under the General Rules, no minimum quota allocation applies to new entrants. After approximately three years new entrants are required to transition to the standard allocation provisions to continue to access tariff rate quotas for cotton for export to India and under previous section 74J would have been subject to a minimum quota allocation of 500 tonnes. This amendment enables the legislative calculations for the new entrant pathway to operate effectively and ensures that exporters, who have built a shipping history via the new entrant pathway, can continue to access the India market under a tariff rate quota and avoid financial disadvantage.
Part 3—Application provisions
Export Control (Tariff Rate Quotas—Feed Grain Export to Indonesia) Rules 2021
Item [14] – In the appropriate position in Part 7
Part 7 of the Feed Grain Rules provides application, saving and transitional provisions. This item inserts new Division 2 in Part 7 of the Feed Grain Rules to provide for application provisions relating to the Amendment Rules.
New subsection 39(1) of the Feed Grain Rules provides that the amendments of sections 10, 14, 15 and 22 made by Part 1 of Schedule 1 to the Amendment Rules apply in relation to a failure on or after commencement of that Part to provide facilities and assistance to an auditor as required by section 271 of the Act, and in relation to a request made by an auditor under paragraph 272(1)(a) of the Act on or after the commencement of that Part.
New subsection 39(2) of the Feed Grain Rules provides that the amendment of section 32 of the Feed Grain Rules made by Part 1 of Schedule 1 to the Amendment Rules applies in relation to an audit that is completed or ends on or after the commencement of that Part.
New section 39 makes clear that the amendments to the Feed Grain Rules made by Part 1 of Schedule 1 to the Amendment Rules have prospective effect.
Export Control (Tariff Rate Quotas—General) Rules 2021
Item [15] – In the appropriate position in Chapter 7
Chapter 7 of the General Rules provides application, saving and transitional provisions. This item inserts new Part 4 in Chapter 7 of the General Rules to provide for application provisions relating to the Amendment Rules.
New subsection 141(1) of the General Rules provides that the amendments of sections 115 and 119 made by Part 1 of Schedule 1 to the Amendment Rules apply in relation to a failure on or after commencement of that Part to provide facilities and assistance to an auditor as required by section 271 of the Act, and in relation to a request made by an auditor under paragraph 272(1)(a) of the Act on or after the commencement of that Part.
New subsection 141(2) of the General Rules provides that the amendment of section 125 of the General Rules made by Part 1 of Schedule 1 to the Amendment Rules applies in relation to an audit that is completed or ends on or after the commencement of that Part.
New subsections 141(1) and (2) makes clear that the amendments to the General Rules made by Part 1 of Schedule 1 to the Amendment Rules have prospective effect.
New subsection 141(3) of the General Rules provides that the amendment of section 74J of the General Rules made by Part 2 of Schedule 1 to the Amendment Rules applies in relation to the quota year beginning on 1 January 2026 and each later quota year.
This new subsection makes clear that the amendment of section 74J of the General Rules has effect in relation to the quota year beginning on 1 January 2026 and each later quota year. This means that the minimum allocation amount of 100 tonnes is applicable for the quota year beginning on 1 January 2026 and for each later quota year.
Export Control (Tariff Rate Quotas—Sheepmeat and Goatmeat Export to the European Union and United Kingdom) Rules 2021
Item [16] – In the appropriate position in Part 6
Part 6 of the Sheepmeat and Goatmeat Rules provides application, saving and transitional provisions. This item inserts new Division 5 in Part 6 of the Sheepmeat and Goatmeat Rules to provide for application provisions relating to the Amendment Rules.
New subsection 53(1) of the Sheepmeat and Goatmeat Rules provides that the amendments of sections 19, 20 and 23 made by Part 1 of Schedule 1 to the Amendment Rules apply in relation to a failure on or after commencement of that Part to provide facilities and assistance to an auditor as required by section 271 of the Act, and in relation to a request made by an auditor under paragraph 272(1)(a) of the Act on or after the commencement of that Part.
New subsection 53(2) of the Sheepmeat and Goatmeat Rules provides that the amendment of section 33 of the Sheepmeat and Goatmeat Rules made by Part 1 of Schedule 1 to the Amendment Rules applies in relation to an audit that is completed or ends on or after the commencement of that Part.
New section 53 makes clear that the amendments to the Sheepmeat and Goatmeat Rules made by Part 1 of Schedule 1 to the Amendment Rules have prospective effect.
ATTACHMENT B
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2025
This Legislative Instrument 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 Legislative Instrument
The Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2025 (Legislative Instrument) is made under the Export Control Act 2020 (Act) and amends the following instruments:
- Export Control (Tariff Rate Quotas—Feed Grain Export to Indonesia) Rules 2021 (Feed Grain Rules);
- Export Control (Tariff Rate Quotas—General) Rules 2021 (General Rules);
- Export Control (Tariff Rate Quotas—Sheepmeat and Goatmeat Export to the European Union and United Kingdom) Rules 2021 (Sheepmeat and Goatmeat Rules).
The Legislative Instrument amends the Feed Grain Rules, General Rules and Sheepmeat and Goatmeat Rules for the purposes of making technical amendments to replace redundant references to repealed provisions.
The Legislative Instrument also amends the Feed Grain Rules, General Rules and Sheepmeat and Goatmeat Rules for the purposes of improving the administrative efficiency of audit report requirements, that is, by requiring that audit reports need only be given to the Secretary on request and not as a routine requirement after every audit is completed or ends.
The Legislative Instrument amends the General Rules for the purposes of decreasing the minimum quota allocation amount for cotton for export to India in relation to a quota year.
Human rights implications
This Legislative Instrument may engage Article 17 of the International Covenant on Civil and Political Rights (ICCPR) in relation to the right to protection from arbitrary interference with privacy.
Article 17 of the ICCPR prohibits arbitrary or lawful interference with an individual’s privacy, family, home or correspondence, and protects a person’s honour and reputation from unlawful attacks. The right to privacy can be limited to achieve a legitimate objective where the limitations are lawful and not arbitrary. For an interference with the right to privacy to be permissible, the interference must be authorised by law, be for a reason consistent with the ICCPR and be reasonable in the circumstances. The United Nations Human Rights Committee has interpreted the requirement of ‘reasonableness’ as implying that any interference with privacy must be proportionate to a legitimate end and be necessary in the circumstances. While the United Nations Human Rights Committee has not defined ‘privacy’, the term is generally understood to comprise freedom from unwarranted and unreasonable intrusions into activities that society recognises as falling within the sphere of individual autonomy.
The amendments of the Feed Grain Rules, General Rules and Sheepmeat and Goatmeat Rules relating to audit reports require a person to provide information or documents.
The technical amendments to substitute references to a repealed provision refer to a request by an auditor to provide information or documents that are relevant to the audit. This is an existing requirement and is not substantively imposed or impacted by the technical amendments.
The amendments relating to audit report requirements retain requirements for providing audit reports. As with the previous provisions, the new provisions require that an auditor give a copy of the audit report to the relevant person for the audit before the end of the period of 14 business days beginning on the day the audit is completed or ends. This replicates current requirements. The amendments also provide that the auditor is required to give the Secretary a copy of the audit report upon written request from the Secretary, replacing the previous requirement to give the Secretary a copy of the audit report in all cases after the audit is completed or ends. The auditor must comply with the written request from the Secretary before the end of the later of the following periods:
- the period of 14 business days beginning on the day the Secretary made the request;
- the period of 14 business days beginning on the day the audit is completed or ends.
As with the previous provisions, requiring persons to provide information or documents may incidentally require the provision of personal information. The collection, use, storage, and disclosure of personal information may engage the right to freedom from arbitrary or unlawful interference with privacy.
In relation to these amendments, Part 3 of Chapter 11 of the Act includes a range of protections relating to the use and disclosure of protected information. Section 388 provides that only certain persons may use or disclose relevant information and that they may only do so for a specified purpose (performing functions or duties, or exercising powers under the Act or assisting another person to perform functions or duties, or exercise powers, under the Act). Section 397G of the Act also provides an offence for the unauthorised use or disclosure of protected information. These protections provide a safeguard against potential misuse or disclosure of information gathered under the amended provisions.
The department maintains robust policies and procedures to protect any personal information which it holds, as documented in the department’s Privacy Policy at agriculture.gov.au/about/commitment/privacy. As part of these processes, personal information is held in accordance with the collection and security requirements of the Australian Privacy Principles, the department’s policies and procedures and the Australian Government Protective Security Policy Framework. Should personal information held by the department be subject to unauthorised access or disclosure, the department has procedures in place to assess the incident and mitigate any harm that may have been caused and considers the incident in accordance with its responsibilities under the Privacy Act 1988 and requirements under the Notifiable Data Breach Scheme to notify the Office of the Australian Information Commissioner of any potential eligible data breaches.
Persons who participate in export operations are ‘opting into’ the regulatory framework under the Act. PJCHR Guidance indicates that whether a person has reasonable expectation of privacy in the circumstances is relevant to the issue of determining whether a provision is permissible. A person who has opted into the export control regulatory framework should expect that a certain amount of personal information will need to be provided to the Secretary.
The interference with privacy is also not arbitrary in these circumstances because the information that is provided as part of the audit report would be relevant to the conduct of the audit of export operations. A person who has opted into participating in export operations should be aware that they will be required to provide relevant information, which may include personal information, in order for an audit report to be completed in the conduct of an audit.
Overall, the amendment reduces the amount of personal information given to the Secretary by providing for the information to be given to the Secretary by exception (that is, only when requested) rather than as a routine requirement at the conclusion of every audit.
To the extent that the Legislative Instrument may engage the right to protection from arbitrary interference with privacy under Article 17 of the ICCPR, any limitations on this right are permissible as they are limited only to those measures that are necessary, reasonable and proportionate to achieving the legitimate objective of ensuring persons participating in export operations continue to comply with the requirements of the export control legislative framework.
Conclusion
This Legislative Instrument is compatible with human rights because to the extent that it may limit human rights, those limitations are reasonable, necessary and proportionate.
Justine Saunders APM
Acting Secretary of the Department of Agriculture, Fisheries and Forestry