Overview

The Tariff Concessions Revocation Instrument 163/2007, made under the Customs Act 1901, was enacted to address the need for the revocation of specific tariff concession orders (TCOs) that may no longer be justifiable due to changes in domestic production capabilities. This instrument was introduced to streamline the process of revoking TCOs when the original conditions for their establishment are no longer met, specifically when a producer in Australia commences production of substitutable goods. The enacting body for this instrument is the Chief Executive Officer of Customs, who must be satisfied with the evidence presented to warrant the revocation of a TCO. The policy objective is to ensure that tariff concessions are only granted when genuinely needed to protect Australian industries from unfair competition, thereby maintaining a fair and competitive marketplace. The instrument revokes TCO 0707219, which was related to push lawn mowers, following a request from Honda Australia Motorcycle and Power Equipment Pty Ltd, a producer of substitutable goods. The revocation was made effective from the date the request was lodged, ensuring that the Customs Act's provisions for the timely and transparent revocation of TCOs are upheld. This legislative action demonstrates the Australian government’s commitment to adapting trade policies to reflect current economic realities and protecting local industries from undue competitive pressure.

Scope and Application

The Tariff Concessions Revocation Instrument 163/2007 operates under the framework set out in Part XVA of the Customs Act 1901, which provides the authority for the creation and revocation of Tariff Concession Orders (TCOs) by the Chief Executive Officer (CEO) of Customs. This particular instrument revokes TCO 0707219, which relates to push lawn mowers, following a request by Honda Australia Motorcycle and Power Equipment Pty Ltd. The revocation is effective from the date the request was lodged, which was 27 August 2007, despite the restrictions on retrospective legislative instruments imposed by the Legislative Instruments Act 2003. The CEO's decision to revoke the TCO was based on the satisfaction that Honda Australia is a producer in Australia of goods that are substitutable to those covered by the TCO and that, had the situation been the same on the date of the application for the TCO, the CEO would not have made the TCO. The CEO is mandated by the Customs Act to publish a notice in a Gazette as soon as practicable after receiving a request for revocation, detailing the request and the full particulars of the TCO in question.

Key Provisions

The Tariff Concessions Revocation Instrument 163/2007, made under sections 269C, 269P, and 269SB of the Customs Act 1901, revokes Tariff Concession Order (TCO) 0707219, which originally provided a lower rate of customs duty on push lawn mowers. The CEO of Customs has revoked this order following a request by Honda Australia Motorcycle and Power Equipment Pty Ltd. The CEO was satisfied that Honda Australia is a producer of substitutable goods in relation to the goods covered by TCO 0707219 and that, if the TCO had not been in force, the CEO would not have made it. This revocation means that the lower rate of customs duty on push lawn mowers is no longer applicable from the date of the revocation, 25 October 2007. The Customs Act 1901 imposes several obligations on the parties involved in this process. Firstly, any person claiming to be a producer in Australia of substitutable goods in relation to the goods covered by a TCO can request the CEO to revoke the TCO. Secondly, upon receiving such a request, the CEO must publish a notice in the Gazette that includes a statement of the request and the full particulars of the TCO. This notice must be published as soon as practicable after receiving the request. Furthermore, the CEO is required to make an order revoking the TCO if satisfied that the person requesting the revocation is a producer of substitutable goods and that the TCO would not have been made if it had not been in force on the day the request was lodged. Breaching the provisions of the Customs Act 1901 can lead to both civil and criminal consequences. However, the specific offences, penalties, or civil/criminal consequences for breach are not detailed in the explanatory statement. The Act, in general, provides for penalties for offences related to customs duties and other customs-related matters. These penalties can include fines and, in some cases, imprisonment, depending on the nature and severity of the breach. The exact penalties are typically outlined in the relevant sections of the Act or in subsidiary legislation, which should be consulted for detailed information.