Overview

The Tariff Concessions Revocation Instrument No. 107/2011, made under the Customs Act 1901, was enacted to address the issue of unused Tariff Concession Orders (TCOs) that do not serve their intended purpose of facilitating the importation of goods under preferential customs duty rates. This instrument revokes TCO 0719753, as determined by the Chief Executive Officer of Customs, who found that the concession had not been utilised for two consecutive years. The objective of this revocation is to streamline the tariff concession scheme, ensuring that resources and benefits are directed towards active and necessary concessions. The instrument was issued without consultation, as its revocation is not expected to impact business operations given the inactivity of the concession. The revocation became effective on 27 July 2011, in accordance with the provisions of the Customs Act, which allow for such revocations under specific conditions and override certain legislative constraints regarding retrospective legislative instruments.

Scope and Application

The Tariff Concessions Revocation Instrument No. 107/2011, made under the Customs Act 1901, applies to Tariff Concession Orders (TCOs) that have been issued by the Chief Executive Officer of Customs. Specifically, this instrument revokes TCO 0719753, as the CEO determined that it had not been quoted in an import entry to secure a concessional rate of duty within the preceding two years. The revocation is effective from the day the CEO became satisfied about the non-utilisation of the TCO. The scope of this legislation is limited to the revocation of specific TCOs, and it does not apply to any other TCOs unless similarly reviewed and revoked. The instrument operates within the Commonwealth jurisdiction, impacting entities and individuals who may have been relying on the now-revoked TCO for customs duty concessions. Notably, the revocation does not require consultation as it is based on the non-utilisation of the TCO, and it does not affect businesses since the TCO had not been in use for two years.

Key Provisions

The Tariff Concessions Revocation Instrument No. 107/2011, made under the Customs Act 1901, revokes Tariff Concession Order (TCO) 0719753. This revocation was authorised by the Chief Executive Officer of Customs (CEO) on 27 July 2011, based on the CEO's satisfaction that the TCO had not been used in the two years preceding that date (section 269SD(1A)). This revocation means that the lower rate of customs duty previously applicable to the goods subject to TCO 0719753 no longer applies. Under the Customs Act 1901, the CEO can revoke a TCO if satisfied that it is no longer required. This involves ensuring that the TCO has not been quoted in an import entry to secure a concessional rate of duty in the preceding two years. The revocation of TCO 0719753 was made in accordance with this provision, reflecting the inactivity of the TCO in practice. Entities and parties governed by the Customs Act 1901 and affected by the revocation of TCO 0719753 must now consider the implications of the higher customs duty rate for the goods previously subject to the concession. They should review their import entries and ensure compliance with the current duty rates applicable to these goods. The Customs Act 1901 does not specify any particular offences or penalties for the revocation of a TCO itself. However, any failure to comply with the resulting higher customs duty rates for the goods previously covered by TCO 0719753 could lead to civil or criminal consequences under other provisions of the Act, including potential fines or other penalties for non-compliance with customs regulations.