Overview

The Tariff Concessions Revocation Instrument 115/2007 was enacted to address the specific issue of tariff concession orders under the Customs Act 1901. This legislation was introduced to facilitate the revocation of Tariff Concession Orders (TCO) by the Chief Executive Officer of Customs when it is determined that substitutable goods are now being produced in Australia. The revocation of a TCO can occur when a producer requests its revocation, provided that the CEO is satisfied that the producer is indeed manufacturing substitutable goods and that, if the TCO had not been in effect on the day the revocation request was made, it would not have been granted initially. The policy objective behind this instrument is to ensure that tariff concessions are only applied when necessary and that they do not unduly benefit entities that no longer require such concessions due to changes in domestic production. The Instrument was enacted by the relevant legislature to amend the Customs Act 1901 and was made on 28 June 2007. It revokes TCO 9708768 in response to a request from Onesteel Manufacturing Pty Ltd, based on the CEO's satisfaction that the company is a producer of substitutable goods and that the TCO would not have been made under current conditions. The revocation took effect from 1 May 2007, ensuring that the legislative change aligns with the date of the revocation request and operates despite certain retrospective legislative restrictions.

Scope and Application

The Tariff Concessions Revocation Instrument 115/2007 is a piece of Australian legislation that pertains to the Customs Act 1901, specifically under Part XVA, which outlines the process for making and revoking Tariff Concession Orders (TCOs). The Act applies to any entities or individuals who have made an application for the revocation of a TCO, including Onesteel Manufacturing Pty Ltd in this instance, and it is administered by the Chief Executive Officer of Customs. The geographic reach of this Act is national, as it operates under the Commonwealth framework. The Act does not specify exclusions or exemptions, but it does set certain thresholds that must be met for a TCO to be revoked, such as the absence of substitutable goods being produced in Australia on the day the application was lodged and the producer's ability to demonstrate that they would be producing such goods if the TCO were not in force. The revocation order is effective from the date the request to revoke the TCO was lodged, overriding the general prohibition against retrospective legislative instruments found in the Legislative Instruments Act 2003.

Key Provisions

The Tariff Concessions Revocation Instrument 115/2007 (Instrument) revokes Tariff Concession Order (TCO) 9708768 under the Customs Act 1901 (the Act). This revocation is based on the request of Onesteel Manufacturing Pty Ltd, who claimed to be a producer in Australia of substitutable goods in relation to the goods covered by TCO 9708768, which deals with bars. The Chief Executive Officer of Customs (CEO) made this decision in accordance with sections 269SC(1) and (3) of the Act, which require the CEO to revoke a TCO if satisfied that the requesting party is a producer of substitutable goods and that the CEO would not have made the TCO if it were not in force. Consequently, the Instrument revokes TCO 9708768, which was effective from 1 May 2007. This revocation means that the lower rate of customs duty that applied to goods under TCO 9708768 will no longer apply. The Act imposes specific obligations on parties and entities governed by it. For instance, section 269SB allows a producer of substitutable goods in Australia to request the CEO to revoke a TCO. In this case, Onesteel Manufacturing Pty Ltd fulfilled this obligation by lodging a request for the revocation of TCO 9708768. Additionally, the CEO is required under section 269SC(1A) to publish a notice in a Gazette as soon as practicable after receiving a revocation request, including a statement that a request has been lodged and the full particulars of the TCO. This ensures transparency and informs the public about the revocation process. In terms of penalties and consequences, the Act does not explicitly state any criminal or civil penalties for the non-compliance with its provisions. However, the failure to meet the conditions for a TCO, such as being a producer of substitutable goods, could result in the revocation of the TCO. The revocation itself does not carry a specific penalty but impacts the tariff concessions available for the goods previously covered by the TCO. The CEO’s decision to revoke a TCO is based on satisfying the criteria set out in section 269SC(1) and (3), and any procedural missteps by the requesting party or the CEO could be subject to judicial review.