Overview

The Tariff Concession Instrument No. 0913955 was enacted in 2009 under the Customs Act 1901 to address the specific issue of providing tariff concessions for certain goods not produced domestically in Australia. This instrument was introduced to facilitate the import of goods that are not manufactured locally, thereby offering a lower customs duty rate for these goods. The enacting body responsible for this legislative measure is the Chief Executive Officer of Customs, who must assess applications for Tariff Concession Orders (TCOs) to determine whether they meet the criteria set out in the Act. The policy objective of this legislation is to ensure that when no substitutable goods are produced in Australia, the imported goods can benefit from a lower rate of customs duty, thereby potentially enhancing the affordability and availability of these goods within the Australian market. The Tariff Concession Instrument No. 0913955 specifically applies to dental steriliser service kits, where the general rate of duty is reduced from 5% to free. This measure was made following an application by A-Dec Australia, and after no objections were raised during the consultation period. The instrument came into force on the date the application was lodged, which was 24 April 2009, and does not disadvantage any existing rights or impose liabilities on any person other than the Commonwealth. Importers of these goods can apply for a refund of duty paid on imports since the effective date of the TCO.

Scope and Application

The Tariff Concession Instrument No. 0913955 under the Customs Act 1901 applies to specific goods, namely certain dental steriliser service kits, as determined by the Chief Executive Officer of Customs (CEO). This application is limited to those goods for which A-Dec Australia submitted a valid application on 24 April 2009. The Act mandates that the CEO must assess whether the application meets the core criteria, which include ensuring that no substitutable goods were produced in Australia on the date of application. If the CEO determines that these criteria are met, a Tariff Concession Order (TCO) is issued, as was the case here on 17 July 2009, granting these goods a duty-free status under item 50 of Schedule 4 to the Customs Tariff Act 1995. The TCO applies nationally and takes effect from the date of the application, 24 April 2009. It is noteworthy that this order does not affect the rights of any person other than the Commonwealth and does not impose any new liabilities; however, it does entitle importers to apply for a refund of duty paid on these goods since the effective date of the TCO.

Key Provisions

The main operative sections of this legislation concern the process by which Tariff Concession Orders (TCOs) can be applied for and granted, as well as the conditions that must be met for such orders to be valid. Section 269F of the Customs Act 1901 allows a person to apply to the Chief Executive Officer of Customs (the CEO) for a TCO in respect of certain goods. If the CEO determines that the application is not in respect of goods specified in section 269SJ of the Act, which outlines those goods that cannot be subject to a TCO, the CEO must assess whether the application meets the core criteria (section 269C). If the CEO is satisfied that the application meets the core criteria, they must make a written order (a TCO) declaring that the goods in question are subject to a prescribed item of Schedule 4 to the Customs Tariff Act 1995 (section 269P(3)). The obligations imposed by the Act on the parties or entities it governs include the requirement for the CEO to assess TCO applications against the core criteria, which stipulate that no substitutable goods must be produced in Australia on the day the application was lodged (section 269C). The CEO must also publish a notice in the Gazette inviting submissions from any person who believes there are reasons why the TCO should not be made (subsection 269K(1)). Once a TCO is granted, importers of the goods can apply for a refund of duty on goods imported since the TCO is taken to have come into force (paragraph 126(1)(r) of the Regulations). There are no explicit offences, penalties, or civil or criminal consequences outlined in the provided text for breaches of the legislation. However, the Act does state that a TCO does not affect the rights of a person (other than the Commonwealth) in a way that disadvantages that person or imposes liabilities on a person in respect of anything done or omitted before the date of registration of the TCO (subsection 269S(1)). The rights of importers are beneficially affected, as they can apply for a refund of duty on goods imported since the TCO is taken to have come into force. The TCO itself does not impose any liabilities on any person.