Overview
The Tariff Concession Order F2009L01459, enacted in 2009 by Wendy Knowles as a delegate of the Chief Executive Officer, serves to address specific tariff concessions for certain goods under the Customs Act 1901. This legislative instrument was introduced to streamline the application of tariff rates to particular imported goods, ensuring they are classified correctly under the Customs Tariff Act 1995. The order designates certain goods, such as outer casings for flexible transmission shaft tubing with specified materials and dimensions, to benefit from the specified tariff concessions outlined in Schedule 4 of the Customs Tariff Act 1995. The enactment of this order aims to provide clarity and consistency in the application of customs duties, facilitating smoother international trade by ensuring that the right concessions are applied to the relevant goods.
Scope and Application
The Tariff Concession Order, issued under Section 269P of the Customs Act 1901, pertains to the application of tariff concessions on specific goods outlined in Part III of Schedule 4 to the Customs Tariff Act 1995. The order applies to goods that match the descriptions and classifications specified in Column 1 and Column 2 of the accompanying table, detailing the particular outer casings, flexible transmission shaft tubing. This encompasses entities and individuals involved in the importation or exportation of these goods, ensuring they benefit from the specified tariff concessions. The order is effective from 26 November 2008 and will remain in force until it is revoked under sections 269SC or 269SD of the Customs Act 1901 or until the date specified in the table. The order's jurisdictional reach is within the Commonwealth of Australia, with its application potentially extending through subordinate instruments to include additional goods or modify existing concessions.
Key Provisions
This legislative instrument, F2009L01459, specifies a Tariff Concession Order under section 269P of the Customs Act 1901. The order, declared by Wendy Knowles, a delegate of the Chief Executive Officer, outlines that certain specified goods, as detailed in Column 1 of the accompanying table, are subject to the tariff concession set out in Part III of Schedule 4 to the Customs Tariff Act 1995, which is referenced in Column 2 of the table. This order came into effect on 26 November 2008 and will remain in force until revoked under sections 269SC or 269SD of the Customs Act, or until the specified date in Column 2 of the table, if any.
The obligations and requirements imposed by this Act on the parties or entities it governs include ensuring that the goods specified in the table are correctly identified and classified according to the customs tariff classification provided. This classification will determine the applicable tariff concessions and any associated duties or charges. The entities involved must ensure that the goods comply with the detailed description provided in Column 1 of the table, which includes specific characteristics such as the materials used and the dimensions of the goods. Accurate classification and adherence to these specifications are crucial for availing the intended tariff benefits.
Failure to comply with the provisions of this Tariff Concession Order may lead to civil or criminal consequences. While the specific offences and penalties are not detailed in the legislative instrument, breaches of customs legislation generally can result in penalties under the Customs Act 1901. These penalties can include fines, imprisonment, or both, depending on the severity and intent of the breach. The maximum penalties for customs offences can be substantial, reflecting the seriousness with which customs violations are treated by Australian authorities. Therefore, it is imperative for the governed entities to strictly adhere to the requirements set out in the order to avoid any legal repercussions.