Overview

The Customs Act 1901, enacted by the Australian Parliament, provides a framework for the administration of customs and excise, including the creation and revocation of Tariff Concession Orders (TCOs). These orders enable the application of lower rates of customs duty to certain goods, contingent upon specific criteria being met. The Tariff Concessions Revocation Instrument 184/2011, made on 27 July 2011, revokes TCO 0604677 as the Chief Executive Officer of Customs determined that it had not been used in the preceding two years, thus addressing the gap of unused tariff concessions that do not serve the intended economic purpose. The revocation of this particular TCO is effective from the day the CEO became satisfied with the inactivity, aligning with the policy objective to ensure that tariff concessions are actively utilised to benefit trade and industry.

Scope and Application

The Tariff Concessions Revocation Instrument No. 184/2011, made under the Customs Act 1901, specifically addresses the revocation of a Tariff Concession Order (TCO) 0604677. This instrument applies to the particular goods identified in the revoked TCO, and it is enacted by the Chief Executive Officer of Customs who has determined that the TCO has not been utilised in any import entries over the preceding two years. As such, the revocation does not impact businesses that may have been affected by the TCO, since it was not actively being used. The geographic reach of this legislation is national, given that it operates within the framework of the Customs Act 1901, which applies across Australia. The Act itself does not specify any exclusions or exemptions for this particular revocation, and its application is limited to the specific TCO identified. Furthermore, the Instrument does not extend or restrict the application of the Act through subordinate instruments, as it solely concerns the revocation of one particular TCO.

Key Provisions

The Tariff Concessions Revocation Instrument No. 184/2011 operates under sections 269C and 269P of the Customs Act 1901, which establish the framework for the making and revocation of Tariff Concession Orders (TCOs) by the Chief Executive Officer of Customs (CEO) (sections 269C, 269P). Section 269SD(1A) of the Act allows the CEO to revoke a TCO if it has not been used to secure a concessional rate of duty for any import entry in the preceding two years. This instrument revokes TCO 0604677 because the CEO is satisfied that it has not been utilised within this period. The Act imposes several obligations on the parties and entities it governs. For example, under section 269C, an applicant must demonstrate that no substitutable goods are produced in Australia to secure a TCO. Once a TCO is granted, entities that wish to avail themselves of the tariff concession must ensure the TCO is quoted in their import entries (section 269SD(1A)). Failure to do so for two consecutive years can result in the revocation of the TCO. Additionally, section 269SD(6) ensures that the revocation of a TCO under this Act takes precedence over the prohibition on retrospective legislative instruments outlined in section 12 of the Legislative Instruments Act 2003. Failure to comply with the provisions of the Customs Act 1901 can result in both civil and criminal consequences. While the explanatory statement does not explicitly mention specific offences, breaches of customs regulations generally can lead to penalties. For instance, under section 285 of the Customs Act 1901, a person who contravenes any provision of the Act may be liable to a penalty not exceeding the greater of three times the duty that would have been payable on the goods had the contravention not occurred, or $22,000 for an individual and $110,000 for a body corporate. Additionally, under section 283, any person who wilfully makes a false statement or representation in an import entry or export entry may be liable to imprisonment for up to two years or a fine not exceeding $22,000 for an individual and $110,000 for a body corporate. These penalties underscore the importance of adhering to the statutory requirements outlined in the Customs Act 1901.