Overview

The Customs Act 1901 was enacted by the Parliament of Australia to regulate the importation and exportation of goods, among other things, and includes provisions for the establishment of Tariff Concession Orders (TCOs). The 2009 Explanatory Statement for Tariff Concession Instrument No. 0833361, made under the Customs Act 1901, addresses the gap in tariff concessions for certain goods. This legislative instrument was introduced to provide tariff concessions for specific goods that are not produced domestically and thus are not subject to domestic competition. The policy objective, as outlined in the explanatory statement, is to ensure that the application for a TCO meets the core criteria and to facilitate the importation of goods that are not produced in Australia, thereby benefiting importers by potentially reducing the duty on these goods. The Chief Executive Officer of Customs (CEO) is responsible for making the TCO if satisfied that the application meets the criteria and no submissions object to the concession.

Scope and Application

The Tariff Concession Instrument No. 0833361 under the Customs Act 1901 applies to specific goods, namely certain flat screen display stands, and governs the concession of customs duty on these goods. The instrument was made in response to an application by Atdec Pty Ltd, and it came into effect on 30 September 2008, the date the application was lodged. The application process and decision-making are overseen by the Chief Executive Officer of Customs (CEO), who must ensure that the goods in question are not substitutable with any produced in Australia and meet the core criteria set out in the Act. The geographic reach of this instrument is national, applying across Australia. Importantly, the instrument does not disadvantage any person other than the Commonwealth and does not impose any liabilities on persons for actions taken prior to its registration. Importers of the specified goods will benefit from this instrument, potentially applying for a refund of duty paid on imports since the date the TCO was deemed to come into force.

Key Provisions

The Tariff Concession Instrument No. 0833361, as issued under the Customs Act 1901, specifies the application of a Tariff Concession Order (TCO) in relation to certain flat screen display stands. According to section 269P(3) of the Act, the Chief Executive Officer of Customs (CEO) must make a written order (the TCO) if satisfied that a TCO application meets the core criteria, as outlined in section 269C. This involves confirming that no substitutable goods were produced in Australia on the day the application was lodged, with "substitutable goods" defined in section 269D of the Act. The obligations imposed by the Act on the parties involved, particularly the CEO, include verifying that the application for a TCO is valid and does not pertain to goods that cannot be subject to a TCO, as specified in section 269SJ. Once an application is accepted as valid, the CEO must publish a notice in the Gazette inviting any person who might have objections to the TCO to submit their views, as stipulated in subsection 269K(1) of the Act. In this case, no objections were received, leading to the issuance of the TCO on 19 December 2008. Failure to comply with the provisions of the Customs Act 1901 can result in various consequences. Under section 270 of the Act, breaches of the Act can lead to civil and criminal penalties. For instance, an individual or entity found guilty of making a false statement or representation in an application for a TCO can be subject to fines or imprisonment, as specified in the relevant sections of the Act. In this instance, however, the TCO does not disadvantage any person or impose liabilities on anyone other than the Commonwealth, and it does not affect rights as they stood on the date of registration. Importers of the affected goods may apply for a refund of duty on goods imported since the TCO was taken to have come into force, as per paragraph 126(1)(r) of the Regulations.