Overview

The Tariff Concessions Revocation Instrument No.12/2011 is a legislative instrument under the Customs Act 1901 that was enacted to address the specific issue of revoking a Tariff Concession Order (TCO) related to structural steel tubular pipes. This instrument was created in response to a request by Rollpress Proplate Group Pty Ltd to revoke TCO 0805576. The Customs Act 1901 allows for the making and revocation of TCOs by the Chief Executive Officer of Customs, based on certain criteria such as the absence of substitutable goods being produced in Australia at the time of application. The instrument was made on 28 February 2009, following the CEO's satisfaction that Rollpress Proplate Group Pty Ltd was a producer of substitutable goods and that the TCO would not have been granted if the request had been made on the application date. The revocation took effect from 7 November 2008, ensuring compliance with legislative provisions that prohibit retrospective changes.

Scope and Application

The Customs Act 1901 provides a framework for the making and revocation of Tariff Concession Orders (TCOs) through Part XVA. This legislation applies to individuals and entities involved in the production of goods in Australia, specifically those who may be affected by or request the revocation of a TCO. The scope of the Act encompasses industries that produce substitutable goods relative to those covered by a TCO, and it is administered by the Chief Executive Officer of Customs. The geographic reach of the Act is national, applying across all states and territories in Australia. However, the Act does not specify any exclusions or exemptions, meaning it broadly applies to all eligible goods and producers within its jurisdiction. The application of the Act can be extended or restricted through subordinate instruments, which may provide further detail or specific instances of application. The Tariff Concessions Revocation Instrument 12/2011, for example, revokes TCO 0805576 based on the CEO's satisfaction that Rollpress Proplate Group Pty Ltd is a producer of substitutable goods and that the TCO would not have been made under current circumstances.

Key Provisions

The Tariff Concessions Revocation Instrument No 12/2011 revokes Tariff Concession Order (TCO) 0805576, which had previously been in place for structural steel tubular pipes. The revocation was made pursuant to the provisions of the Customs Act 1901, specifically sections 269SB, 269SC, and 269SD (section 269SB allows a producer of substitutable goods to request the Chief Executive Officer (CEO) of Customs to revoke a TCO, and sections 269SC and 269SD outline the conditions under which the CEO must make an order to revoke a TCO). The CEO is satisfied that Rollpress Proplate Group Pty Ltd is a producer in Australia of substitutable goods, and that if the TCO had not been in force on the day the request for revocation was made, the CEO would not have made the TCO. The revocation of TCO 0805576 took effect from 7 November 2008, as per the Instrument. The Act imposes certain obligations on the parties involved. The CEO of Customs must publish a notice in a Gazette as soon as practicable after receiving a request for the revocation of a TCO, including the full particulars of the TCO (subsection 269SC(1A)). The CEO is also required to make an order revoking the TCO if satisfied with the conditions specified in the Act (subsections 269SC(1) and (3)). Additionally, any entity seeking to have a TCO revoked must demonstrate that they are a producer in Australia of substitutable goods and that the TCO would not have been made if it were the day of the initial application (section 269SB). Failure to comply with the provisions of the Customs Act 1901 may result in civil or criminal penalties. Although the explanatory statement does not specify the penalties for non-compliance, the Act generally provides for fines and imprisonment for breaches of its provisions. The specific penalties for any breach would depend on the nature and severity of the offence, as outlined in other sections of the Customs Act. It is important for parties to understand and adhere to the obligations imposed by the Act to avoid potential legal consequences.