Overview

The Tariff Concessions Revocation Instrument No. 134/2011 is an instrument enacted under the Customs Act 1901 to address the issue of unused Tariff Concession Orders (TCOs) that have not been quoted in import entries to secure a concessional rate of duty over a specified period. This instrument was introduced to streamline the customs duty system by ensuring that TCOs are only in effect when they are actively being used. The Tariff Concessions Revocation Instrument No. 134/2011 was made on 29 July 2011 and revokes TCO 0804867 as the Chief Executive Officer of Customs is satisfied that this particular TCO has not been used in the preceding two years, thus it is no longer required. The instrument was enacted by the Chief Executive Officer of Customs and its policy objective is to maintain an efficient and effective customs duty system by removing obsolete TCOs.

Scope and Application

The Tariff Concessions Revocation Instrument No. 134/2011 pertains to the Customs Act 1901, specifically addressing the revocation of Tariff Concession Orders (TCOs) by the Chief Executive Officer of Customs. The Act applies to any goods that were previously subject to a TCO, which allows for lower rates of customs duty under certain conditions. The revocation applies to a specific TCO, in this case TCO 0804867, which was revoked because it had not been quoted in any import entry to secure a concessional rate of duty over the preceding two years. This legislation is geographically applicable within Australia, extending across all states and territories under the Commonwealth. The Instrument is specific in its application and does not broadly affect other industries or entities unless they have been directly impacted by the revoked TCO. The revocation has no stated exclusions or exemptions, and it operates within the parameters set by the Customs Act 1901, specifically sections 269C, 269P, and 269SD. The revocation is effective from the day the CEO became satisfied that the TCO had not been used, as stipulated in subsection 269SD(1A).

Key Provisions

The Tariff Concessions Revocation Instrument No. 134/2011, made under the Customs Act 1901, revokes Tariff Concession Order (TCO) 0804867, which pertained to tariff concessions for specific goods. This revocation was executed based on the Chief Executive Officer of Customs (CEO) being satisfied that the TCO had not been quoted in any import entry to secure a concessional rate of duty for the two years preceding 27 July 2011 (subsection 269SD(1A)). The CEO's satisfaction, as per the criteria laid out in the Act, led to the revocation of this particular TCO, as it was deemed no longer necessary. The Act imposes several obligations on the CEO in managing tariff concession orders. The CEO must ensure that any TCO made is based on the core criteria, specifically that no substitutable goods are produced in Australia at the time the application for the TCO is lodged (sections 269C and 269P). Furthermore, the CEO is mandated to monitor the usage of each TCO and determine its necessity by assessing whether it has been quoted in an import entry to secure a concessional rate of duty in the preceding two years (subsection 269SD(1A)). If the CEO finds that a TCO is no longer being used for its intended purpose, they must revoke it accordingly. Failure to comply with the provisions of the Customs Act 1901 can result in legal consequences. While the specific offences and penalties are not detailed in the explanatory statement, breaches of the Act could potentially lead to civil or criminal penalties. The maximum penalties for breaches of customs laws can include substantial fines and, in some cases, imprisonment, depending on the severity and intent behind the breach. These penalties underscore the importance of adhering to the statutory requirements and the potential repercussions for non-compliance.