Overview

The Tariff Concessions Revocation Instrument No. 123/2011 was enacted to address the inactivity of a specific Tariff Concession Order (TCO) under the Customs Act 1901. This Instrument, which was made on 29 July 2011, revokes TCO 0801685 as the Chief Executive Officer of Customs (CEO) is satisfied that it has not been used in the preceding two years. The Customs Act 1901 provides for the making and revocation of TCOs, which are orders that apply lower rates of customs duty to certain goods. The revocation of TCO 0801685 was made under the authority provided by section 269SD(1A) of the Act, and the Instrument has effect from the day the CEO became satisfied that the TCO had not been used. This revocation was made without consultation as it was determined that it would not have any effect on business. The Tariff Concessions Revocation Instrument No. 123/2011 was made by the CEO of Customs, in accordance with the authority provided by the Customs Act 1901. The Instrument revokes TCO 0801685, which had not been used in the preceding two years, and has effect from the day the CEO became satisfied that the TCO had not been used. The revocation of the TCO does not have any effect on business, and no consultation was undertaken in relation to the revocation. The revocation of the TCO is consistent with the policy objective of ensuring that TCOs are only in place for goods that are actually being imported and benefiting from the concessional rate of duty.

Scope and Application

The Customs Act 1901, specifically under Part XVA, outlines the procedures for the creation and revocation of Tariff Concession Orders (TCOs) by the Chief Executive Officer of Customs. These orders apply to goods that benefit from reduced customs duty rates, provided that no similar goods are produced domestically in the ordinary course of business at the time the application for the TCO is made. The Act applies to persons or entities seeking tariff concessions on imported goods, and its jurisdiction is Commonwealth-wide. The Tariff Concessions Revocation Instrument No. 123/2011, made on 29 July 2011, revokes TCO 0801685 due to the CEO's determination that it has not been utilised in the preceding two years. This revocation, effective from 27 July 2011, was enacted under the authority provided by subsection 269SD(1A) of the Act, which allows for such revocations under specified conditions. Notably, the revocation process is exempt from the retrospective prohibitions under section 12 of the Legislative Instruments Act 2003, as stipulated by subsection 269SD(6) of the Customs Act.

Key Provisions

The Tariff Concessions Revocation Instrument No. 123/2011, which revoked Tariff Concession Order (TCO) 0801685, was made under the Customs Act 1901. Section 269SD(1A) of the Act empowers the Chief Executive Officer (CEO) of Customs to revoke a TCO if satisfied that it has not been used for the preceding two years. The instrument revokes TCO 0801685, which provided for a lower rate of customs duty on certain goods, as the CEO determined it had not been quoted in an import entry to secure a concessional rate of duty for that period. This revocation was effective from 27 July 2011, the day the CEO became satisfied that the TCO had not been used. Under the Customs Act, the CEO is required to revoke a TCO if it has not been used in the preceding two years, as per section 269SD(1A). This requirement ensures that tariff concessions are only granted when there is a genuine need and use of the concessions. The CEO's satisfaction that the TCO has not been used triggers the revocation process. The revocation does not require consultation as it will not affect business since the TCO has not been used. The Tariff Concessions Revocation Instrument No. 123/2011 imposes obligations on the parties governed by the Customs Act. Specifically, it requires that TCOs must be revoked if they have not been used for two consecutive years. This obligation ensures the efficient and effective management of tariff concessions and prevents the unnecessary continuation of concessions that are not being utilised. The revocation process is straightforward and does not require consultation when it is clear that the TCO has not been used. Failure to comply with the requirements of the Customs Act regarding the revocation of unused TCOs may result in legal consequences. While the specific penalties for non-compliance are not detailed in the explanatory statement, breaches of the Act can lead to fines or other penalties as prescribed by law. The revocation of TCO 0801685 was made in accordance with the Act, ensuring that the tariff concession scheme remains fair and efficient.