Overview

The Tariff Concessions Revocation Instrument No 13/2011 is a legislative instrument enacted under the Customs Act 1901 to address the revocation of a specific Tariff Concession Order (TCO) relating to brick palletizing lines. This instrument was introduced to respond to a request from J. C. Smale and Sons (Aust) Pty Ltd, who claimed to be a producer in Australia of substitutable goods for the items covered by TCO 0836801. The instrument was made by the Chief Executive Officer of Customs (CEO) who, upon being satisfied that the applicant was indeed a producer of substitutable goods and that the concession should not have been granted, revoked TCO 0836801. The revocation was effective from 28 June 2010, the day on which the request to revoke the TCO was lodged, as stipulated under the Customs Act. The enactment of this instrument ensures that the Customs Act's provisions for the revocation of TCOs are upheld and applied appropriately.

Scope and Application

The Tariff Concessions Revocation Instrument 13/2011 pertains to the Customs Act 1901, specifically addressing the revocation of Tariff Concession Orders (TCOs) as outlined in Part XVA of the Act. This legislation applies to entities or individuals who are producers of substitutable goods in Australia, enabling them to request the revocation of a TCO if they demonstrate that such goods are now being produced domestically. The instrument extends to the Chief Executive Officer of Customs (CEO) who is responsible for making and revoking TCOs based on certain criteria, including the production of substitutable goods in Australia. The revocation of TCO 0836801, which covered brick palletizing lines, was executed after J. C. Smale and Sons (Aust) Pty Ltd demonstrated their capacity to produce the relevant goods domestically. The instrument's jurisdictional reach is national, governed by the Commonwealth, and it applies to all entities and individuals within Australia. The revocation takes effect from the date the request was lodged, 28 June 2010, despite legislative constraints that usually prohibit retrospective effect, as provided under the Legislative Instruments Act 2003.

Key Provisions

The Tariff Concessions Revocation Instrument 13/2011 (sections 269C, 269P, 269SB, 269SC(1), 269SC(3), 269SC(6)) revokes Tariff Concession Order (TCO) 0836801, which had been made under the Customs Act 1901. This order was made in response to a request by J. C. Smale and Sons (Aust) Pty Ltd, a producer of substitutable goods, to revoke the tariff concession. The CEO of Customs was satisfied that the applicant was indeed a producer of goods that could substitute those covered by the TCO, and that had this been the case on the day the original TCO was applied for, it would not have been granted. The revocation of the TCO means that the lower customs duty rate no longer applies to brick palletizing lines, which were the subject of the revoked order. The Customs Act 1901 imposes specific obligations on both the CEO of Customs and any party that wishes to have a TCO revoked. The CEO is required to consider any request to revoke a TCO and to make an order revoking the TCO if satisfied that the applicant is a producer of substitutable goods and that the TCO should not have been made in the first place (section 269SB, 269SC(1) and (3)). Additionally, the CEO must publish a notice in the Gazette as soon as practicable after receiving a revocation request, detailing the request and the particulars of the TCO in question (subsection 269SC(1A)). On the other hand, the party seeking revocation must provide evidence to support their claim that they are a producer of substitutable goods and must demonstrate that the TCO should not have been granted. Failure to comply with the provisions of the Customs Act 1901 regarding TCOs and their revocation could lead to various consequences. While the explanatory statement does not specify particular offences or penalties for breach of the Act in this context, it is important to note that breaches of the Act can lead to civil or criminal penalties. For example, knowingly making a false statement in an application or request under the Act could result in fines and imprisonment. The specific penalties would depend on the nature and severity of the breach, and would be determined in accordance with the relevant sections of the Act and any applicable laws. In summary, the Tariff Concessions Revocation Instrument 13/2011 revokes TCO 0836801, following a request from J. C. Smale and Sons (Aust) Pty Ltd. The Customs Act 1901 sets out the process for making and revoking TCOs, and imposes obligations on the CEO and any party seeking revocation. While the explanatory statement does not detail specific penalties for breach, it is important for all parties to be aware of the potential consequences of non-compliance with the Act.