Overview

The Tariff Concessions Revocation Instrument No. 109/2011 is a legislative instrument that revokes a specific Tariff Concession Order (TCO) under the Customs Act 1901. Enacted on 28 July 2011, this instrument addresses the issue of unused tariff concessions by revoking TCO 0800015 as the Chief Executive Officer of Customs was satisfied that it had not been utilised in the preceding two years. The Customs Act 1901 provides for the making and revocation of TCOs by the CEO, and this revocation instrument serves to streamline and maintain the efficiency of the tariff concession scheme by eliminating redundant concessions. The instrument was enacted by the relevant authority under the authority granted by the Customs Act 1901, with the policy objective of ensuring that tariff concessions are only in place for those that are actively being utilised, thereby maintaining the integrity and effectiveness of the customs duty system.

Scope and Application

The Tariff Concessions Revocation Instrument No. 109/2011 under the Customs Act 1901 addresses the revocation of Tariff Concession Orders (TCOs), which are specific orders that allow for reduced customs duty rates on certain goods. This particular instrument revokes TCO 0800015 as the Chief Executive Officer of Customs is satisfied that the TCO has not been utilized in the preceding two years, thereby rendering it unnecessary. The revocation process is governed by subsection 269SD(1A) of the Customs Act, which allows the CEO to revoke a TCO if it has not been quoted in an import entry securing a concessional rate of duty for two consecutive years. The instrument came into effect on 27 July 2011, the day the CEO became satisfied with the non-utilisation of the TCO over the specified period. Notably, this revocation does not require consultation as it is unlikely to affect any business operations. Furthermore, the instrument explicitly states that it operates despite section 12 of the Legislative Instruments Act 2003, which prohibits the creation of certain retrospective legislative instruments, ensuring that the revocation is legally sound and enforceable.

Key Provisions

The Tariff Concessions Revocation Instrument No. 109/2011 primarily focuses on the revocation of Tariff Concession Order (TCO) 0800015 under section 269SD of the Customs Act 1901 (the Act). The instrument was made on 28 July 2011 and became effective on the same date. This revocation was authorised under subsection 269SD(1A) of the Act, which allows the Chief Executive Officer of Customs (the CEO) to revoke a TCO if it has not been used to secure a concessional rate of duty in the two years preceding the day of satisfaction. This is the primary operative section that governs the revocation process. Under the Customs Act, a TCO provides a lower rate of customs duty on specified goods. To qualify for a TCO, the goods must not have a substitutable equivalent produced in Australia. The obligations imposed by the Act on the parties involved include ensuring that the goods they import under a TCO are genuinely in need of the concession and have not been replaced by Australian production within the qualifying period. The CEO, on the other hand, is obligated to monitor the usage of TCOs and revoke those that are no longer required, as outlined in section 269SD(1A). In terms of consequences for non-compliance, the Act does not explicitly state specific offences or penalties for the misuse of TCOs. However, the revocation of a TCO suggests that any continued use of the order post-revocation could potentially lead to enforcement actions under the Act. The revocation itself does not directly impose penalties but serves as a regulatory measure to ensure the integrity of the tariff concession scheme. The potential for civil or criminal consequences would depend on broader provisions within the Customs Act that govern the enforcement of customs laws and the imposition of penalties for non-compliance.