EXPLANATORY STATEMENT
Tariff Concessions Revocation Instrument 06/2005
Customs Act 1901
Background
Part XVA of the Customs Act 1901 (the Act) sets out a scheme under which Tariff Concession Orders (TCOs) may be made and revoked by the Chief Executive Officer of Customs (the CEO). A lower rate of customs duty applies to goods that are the subject of a TCO.
Under sections 269C and 269P of the Act, a TCO will be made if the application for the TCO meets the core criteria, that is, on the day on which the application was lodged, no substitutable goods were produced in Australia in the ordinary course of business.
Subsection 269SD(1) of the Act provides that the CEO may revoke a TCO if he or she is satisfied that he or she would not have made the TCO now.
Instrument
Tariff Concessions Revocation Instrument No 6/2005 was made on 8 April 2005. It revokes TCO 93/00294 as the CEO is satisfied that he or she would not have made the TCO now.
Consultation
Subsection 269SD(1AA) provides that not later than 14 days after the CEO forms the belief that he or she would now not make a TCO, he or she must publish a notice in the Gazette:
− declaring his or her intention to make an order revoking the TCO with effect from that particular day; and
− inviting any person who might be affected by the revocation of that TCO to give a written submission to the CEO concerning the proposed revocation.
Subsection 269SD requires the CEO to consider the matters raised in any submissions.
No Submissions were received.
Commencement
Subsection 269SD(1AB) provides that the order revoking the TCO has effect from the day on which the CEO formed the belief.
Subsection 269SD(6) provides that section 269SD has effect despite section 12 of the Legislative Instruments Act 2003. Section 12 prohibits the making of certain retrospective legislative instruments.
Tariff Concessions Revocation Instrument No.6/2005 revoked 93/00294 on 8 April 2005.
Overview
The Customs Act 1901, through Part XVA, allows for the creation and revocation of Tariff Concession Orders (TCOs) by the Chief Executive Officer of Customs (CEO). The Tariff Concessions Revocation Instrument No 6/2005, enacted on 8 April 2005, revokes TCO 93/00294, as the CEO determined that the concession should not have been granted in the first place. The Act was amended to address the need for flexibility in tariff concessions, ensuring that such orders are only made when necessary and can be revoked if circumstances change. This legislative instrument was introduced by the Parliament of Australia with the policy objective of maintaining fairness and efficiency in the tariff system by allowing for the adjustment of concessions based on current production realities in Australia.
Scope and Application
The Tariff Concessions Revocation Instrument No 6/2005 applies to the revocation of a Tariff Concession Order (TCO) made under the Customs Act 1901. Specifically, this instrument revokes TCO 93/00294, which had been in place to provide a lower rate of customs duty on certain goods, with the revocation taking effect from the day the Chief Executive Officer of Customs (CEO) formed the belief that the order should not have been made. The scope of this Act is confined to the administrative process of revoking a TCO, ensuring that such revocations are conducted in accordance with the statutory requirements set out in the Customs Act 1901. The CEO is mandated to consider any submissions received from affected parties, although in this instance, no submissions were received. The instrument operates within the Commonwealth jurisdiction and applies to any goods previously benefiting from the revoked TCO.
Key Provisions
The Tariff Concessions Revocation Instrument 06/2005, made under the Customs Act 1901, focuses on the revocation of Tariff Concession Orders (TCOs) (sections 269C, 269P, and 269SD(1)). Specifically, this instrument revokes TCO 93/00294, as the Chief Executive Officer of Customs (CEO) is satisfied that they would not have made the TCO now (section 269SD(1)). The revocation takes effect from the day the CEO formed the belief that they would not have made the TCO (subsection 269SD(1AB)). This legislative instrument operates despite section 12 of the Legislative Instruments Act 2003, which generally prohibits the making of certain retrospective legislative instruments (subsection 269SD(6)).
The Act imposes certain obligations on the CEO in the process of revoking a TCO. Firstly, the CEO must publish a notice in the Gazette within 14 days of forming the belief that they would not have made the TCO now (subsection 269SD(1AA)). This notice must declare the intention to revoke the TCO and invite any affected persons to submit written responses concerning the proposed revocation. The CEO is also required to consider any submissions received (subsection 269SD(1)). However, in the case of Tariff Concessions Revocation Instrument 06/2005, no submissions were received.
In terms of potential consequences for breaches of the provisions within the Customs Act 1901, there are specific offences and penalties outlined within the Act. While the explanatory statement does not detail the specific offences or penalties associated with the revocation of TCOs, the Customs Act generally includes provisions for fines and imprisonment for breaches such as non-compliance with customs duties and regulations. For instance, section 269ZD of the Act imposes a penalty of up to 10,000 penalty units for breaches of the Act related to customs duty and goods. Given that the Tariff Concessions Revocation Instrument 06/2005 is a regulatory measure aimed at ensuring the appropriate application of tariff concessions, any non-compliance with these provisions could result in civil or criminal consequences as outlined in the Customs Act.