Overview

The Tariff Concessions Revocation Instrument No 19/2005, enacted in 2005, is a legislative instrument that amends the Customs Act 1901 to address errors in Tariff Concession Orders (TCO) by revoking an existing TCO and issuing a new one with corrected information. This instrument was introduced to ensure accuracy in the tariff classification and descriptions of goods subject to TCOs. The Customs Act 1901, enacted by the Australian Parliament, establishes a framework for customs duties and tariff concessions. The policy objective behind this instrument is to correct errors in TCOs to maintain the integrity and effectiveness of the customs duty scheme, ensuring that the correct rates apply to the relevant goods. The Tariff Concessions Revocation Instrument No 19/2005 was made on 28 September 2005, revoking TCO 0508244 and issuing TCO 0512070 due to a transcription error. The instrument was enacted without consultation, as the change was considered minor and of a machinery nature, not substantially altering existing arrangements. The revocation and new TCO took effect from the day the original TCO came into force and the day of the revocation, respectively. This legislative instrument ensures that the Customs Act 1901 operates efficiently and effectively, maintaining the correct application of customs duties on goods.

Scope and Application

The Tariff Concessions Revocation Instrument 19/2005 pertains to the Customs Act 1901 and applies to entities and goods affected by the revocation of Tariff Concession Order (TCO) 0508244 and the establishment of new TCO 0512070. This instrument is applicable on a national level within Australia, as it operates under the jurisdiction of the Commonwealth and affects the customs duty rates on specific goods. The act targets those involved in the import and export of goods subject to the TCOs, potentially impacting various industries reliant on these tariff concessions. The instrument was enacted to correct a transcription error in the description of goods and their tariff classification, as permitted under sections 269C, 269P, and 269SD of the Customs Act. The revocation of TCO 0508244 and the creation of TCO 0512070 took effect from the date of the instrument's creation, 28 September 2005, and this action circumvents the prohibition on retrospective legislative instruments as outlined in section 12 of the Legislative Instruments Act 2003. The changes implemented through this instrument do not require extensive consultation as they are of a minor and machinery nature, not substantially altering existing arrangements.

Key Provisions

The Tariff Concessions Revocation Instrument 19/2005, made under the Customs Act 1901, primarily serves to address and correct a transcription error in a previously issued Tariff Concession Order (TCO). Specifically, the instrument revokes TCO 0508244 and replaces it with a new TCO 0512070, effective from the date of its creation on 28 September 2005 (section 269SD). The revocation of the old TCO and the introduction of the new one are intended to rectify an error in the description of the goods subject to the tariff concession and the applicable tariff classification. The Act imposes several obligations and requirements on the parties and entities it governs. According to sections 269C and 269P, a TCO is made when an application meets the core criteria, which include the absence of substitutable goods being produced in Australia at the time of application. Furthermore, subsection 269SD(2) mandates that the Chief Executive Officer of Customs (CEO) may revoke a TCO and issue a new one if a transcription error is identified. This ensures accuracy and fairness in the application of tariff concessions. Additionally, the instrument ensures that the changes made do not have retrospective effect, as required by subsection 269SD(6), which overrides section 12 of the Legislative Instruments Act 2003. Breaches of the provisions within the Customs Act 1901, including the failure to comply with the requirements for TCOs, may lead to civil or criminal consequences. While the specific offences and penalties are not detailed in the explanatory statement, the Act generally provides for various penalties for non-compliance with customs regulations. These can include fines and imprisonment, with the exact penalties varying based on the nature and severity of the breach. The precise penalties are typically outlined in other sections of the Customs Act or related legislation.