Overview

The Tariff Concessions Revocation Instrument 119/2011, enacted on 29 July 2011, serves to address the problem of unused tariff concession orders (TCOs) within the framework of the Customs Act 1901. This instrument, created by the Chief Executive Officer of Customs under sections 269C and 269P of the Act, revokes TCO 0808973 due to the CEO's satisfaction that the concession has not been utilised in the preceding two years. The revocation aims to ensure that tariff concessions are applied effectively and only when necessary, reflecting a policy objective of maintaining efficient and relevant trade regulations. The Instrument was enacted by the relevant authority without consultation, given the inactivity of the TCO, and it took effect from the day the CEO determined its non-use.

Scope and Application

The Tariff Concessions Revocation Instrument No. 119/2011 pertains to the revocation of a specific Tariff Concession Order (TCO) under the Customs Act 1901. This Act applies to entities and individuals involved in the importation of goods into Australia, particularly those who may have previously benefited from the lower rate of customs duty associated with a TCO. The scope of the legislation is to regulate the conditions under which tariff concessions can be granted and subsequently revoked. The revocation of TCO 0808973 by the Tariff Concessions Revocation Instrument No. 119/2011 applies nationally, as the Customs Act 1901 is a Commonwealth Act. The revocation is effective from the day the Chief Executive Officer of Customs becomes satisfied that the TCO has not been used in the preceding two years, thereby ceasing any concessional rate of duty that may have applied to the goods in question. This revocation is consistent with the provisions of sections 269C, 269P, and 269SD of the Customs Act 1901, which outline the criteria for the creation and revocation of TCOs. The instrument operates within the jurisdictional reach of the Commonwealth and does not involve any state or territory legislation. The Act does not specify any exclusions, exemptions, or thresholds for revocation other than the two-year non-utilisation period.

Key Provisions

The Tariff Concessions Revocation Instrument No. 119/2011 under the Customs Act 1901 (section 269SD(1A)) revokes Tariff Concession Order (TCO) 0808973. This revocation was based on the Chief Executive Officer of Customs (CEO) being satisfied that the TCO had not been quoted in an import entry to secure a concessional rate of duty for the two years preceding the revocation date. This action effectively nullifies the lower customs duty rate previously applied to the goods subject to TCO 0808973. The Customs Act 1901 imposes specific obligations on the CEO regarding the management of Tariff Concession Orders. Section 269P requires that a TCO be made if certain criteria are met, primarily if no substitutable goods were produced in Australia at the time of the application. Conversely, section 269SD(1A) mandates that the CEO can revoke a TCO if it has not been used in the two years prior to the CEO's satisfaction, leading to the revocation of TCO 0808973. Additionally, subsection 269SD(6) ensures that these provisions take effect despite any prohibitions under section 12 of the Legislative Instruments Act 2003, which generally prevents retrospective legislative instruments. In terms of consequences, the revocation of a TCO such as TCO 0808973 means that the lower customs duty rate that was previously applicable to the specified goods is no longer in effect. There are no direct criminal or civil penalties associated with the revocation of a TCO, as it is an administrative action taken under the authority granted by the Customs Act 1901. However, the revocation may have financial implications for businesses that relied on the tariff concession, as they may now be subject to the standard rate of customs duty for the affected goods.