Overview

The Tariff Concession Instrument No. 0504759, enacted in 2005 under the Customs Act 1901, addresses the need for tariff concessions for specific imported goods, in this case, certain extruded tubing, by providing a lower rate of customs duty. This legislation was introduced to facilitate the importation of goods that are not produced domestically, thereby encouraging trade and potentially lowering costs for consumers and businesses. The instrument was developed following an application by Kembla Tube & Fittings and was enacted by the Chief Executive Officer of Customs, as permitted under section 269F of the Act. The policy objective is to support economic activity by reducing the cost of imported goods where no suitable domestic alternatives exist, thus aligning with the broader aim of fostering a competitive and efficient market. The instrument came into effect on the date the application was lodged, ensuring that any rights of importers to duty refunds for goods imported since then are preserved.

Scope and Application

The Tariff Concession Instrument No. 0504759, enacted under the Customs Act 1901, applies to the application of a Tariff Concession Order (TCO) for specific extruded tubing, addressing the eligibility for a lower rate of customs duty. The Act primarily concerns entities, such as Kembla Tube & Fittings in this instance, that apply for such concessions in relation to goods. The scope of the Act extends to the geographic application across Australia as it operates within the legislative framework of the Commonwealth. The Act specifies exclusions, notably excluding goods listed in section 269SJ of the Act, which cannot be subject to a TCO. The Act's application can be further extended or restricted through subordinate instruments, although no such modifications are indicated in the provided text. The geographic reach of this legislation is national, ensuring uniformity across all states and territories in Australia. The commencement date of the TCO aligns with the date the application was lodged, which is 28 April 2005, and the rights of importers are beneficially affected without imposing any new liabilities.

Key Provisions

The Tariff Concession Instrument No. 0504759 under the Customs Act 1901 (the Act) sets out provisions that apply to Tariff Concession Orders (TCOs). Specifically, section 269F (1) allows a person to apply to the Chief Executive Officer of Customs (the CEO) for a TCO in respect of goods, provided these goods are not specified in section 269SJ of the Act, which outlines goods ineligible for a TCO. If the application meets the core criteria set out in section 269C of the Act, the CEO must make a written order declaring that the goods are subject to a prescribed item of Schedule 4 to the Customs Tariff Act 1995 (the Tariff), specified in the order. Under section 269C of the Act, an application for a TCO meets the core criteria if no substitutable goods were produced in Australia in the ordinary course of business on the day the application was lodged. The definitions of 'goods produced in Australia', 'ordinary course of business', and'substitutable goods' are given in sections 269D, 269E, and 269F of the Act respectively. For example, substitutable goods mean goods produced in Australia that are put, or are capable of being put, to a use that corresponds with a use to which the goods the subject of the application can be put. The CEO has a duty under subsection 269K(1) of the Act to publish a notice in the Gazette as soon as practicable after accepting a TCO application as a valid application. This notice invites any person who considers there are reasons why the TCO should not be made to lodge a submission with the CEO. In the case of TCO No. 0504759, the CEO did not receive any submissions in response to this invitation. The TCO is taken to have come into force on the day on which the application for the TCO was lodged, which was 28 April 2005. The TCO does not affect the rights of a person (other than the Commonwealth) as at the date of registration so as to disadvantage that person or impose liabilities on a person (other than the Commonwealth) in respect of anything done or omitted to be done before the date of registration. Under paragraph 126(1)(r) of the Regulations, importers of such goods will be able to apply for a refund of duty on goods imported since the day on which the TCO is taken to have come into force. The rights of importers will be beneficially affected by this, and the TCO does not impose any liabilities on any person.