Tariff Concession Revocation Order 19/2008

Administered by Attorney-General's Department

Legislation au F2008L00266 Not in force Legislative Instrument

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EXPLANATORY STATEMENT

Tariff Concessions Revocation Instrument 19/2008

Customs Act 1901

Background

Part XVA of the Customs Act 1901 (the Act) sets out a scheme under which Tariff Concession Orders (TCOs) may be made and revoked by the Chief Executive Officer of Customs (the CEO).  A lower rate of customs duty applies to goods that are the subject of a TCO. 

Under sections 269C and 269P of the Act, a TCO will be made if the application for the TCO meets the core criteria, that is, on the day on which the application was lodged, no substitutable goods were produced in Australia in the ordinary course of business.

Section 269SB of the Act provides, in part, that a person claiming to be a producer in Australia of substitutable goods in relation to the goods covered by a TCO may request the CEO to revoke the TCO.

Under subsections 269SC(1) and (3) of the Act, the CEO must make an order revoking the TCO if the CEO is satisfied:

               that, on the day of lodgement of the request, the person requesting the revocation of the TCO is a producer in Australia of goods that are substitutable goods in relation to the goods the subject of the TCO; and

               that, if the TCO were not in force on that day but that day were the day on which the application for that TCO was lodged, the CEO would not have made the TCO.

Tyco Flow Control Pacific Pty Ltd requested that the CEO revoke TCO 0714759 which covers flow control valves.

Instrument

Tariff Concessions Revocation Instrument No 19/2008 was made on 23 January 2008. It revokes TCO 0714759 as the CEO is satisfied that Tyco Flow Control Pacific Pty Ltd is a producer in Australia of substitutable goods and that the CEO would not have made the TCO.

Consultation

Subsection 269SC(1A) of the Act provides that as soon as practicable after receiving a request for revocation of a TCO, the CEO must publish in a Gazette a notice which includes a statement that a request has been lodged and the full particulars of the TCO to which the request relates.

Commencement

Subsection 269SC(6) provides that an order revoking a TCO comes into force on the day on which the request to revoke the TCO was lodged.  Subsection 239SD(8) provides, in part, that subsection 269SC(6) has effect despite section 12 of the Legislative Instruments Act 2003.  Section 12 prohibits the making of certain retrospective legislative instruments.

Tariff Concessions Revocation Instrument No.19/2008, TCO 0714759, was revoked on 23 January 2008 with the Revocation date of effect as from 26 November 2007.

 

 

 

Overview

The Tariff Concessions Revocation Instrument No. 19/2008, enacted on 23 January 2008, addresses the issue of revoking tariff concession orders under the Customs Act 1901. The instrument revokes TCO 0714759, which pertains to flow control valves, at the request of Tyco Flow Control Pacific Pty Ltd. This revocation follows the satisfaction of the Chief Executive Officer of Customs that Tyco Flow Control Pacific Pty Ltd is a producer in Australia of substitutable goods, and that if the Tariff Concession Order had not been in force, it would not have been issued. The Customs Act 1901, enacted by the Commonwealth Parliament, establishes the legal framework for customs duties and tariff concessions, allowing the CEO to make and revoke such orders to ensure that Australian producers are protected from foreign competition where applicable. This revocation aligns with the policy objective of maintaining fair trade practices and protecting domestic industries where necessary.

Scope and Application

The Tariff Concessions Revocation Instrument No 19/2008 applies to the revocation of Tariff Concession Order (TCO) 0714759, which pertains to flow control valves. This revocation follows a request by Tyco Flow Control Pacific Pty Ltd, a producer in Australia of goods that are substitutable to those covered by the TCO. The Act governs this process under sections 269C, 269P, 269SB, and 269SC of the Customs Act 1901, stipulating that a TCO may be revoked if the Chief Executive Officer (CEO) of Customs is satisfied that a producer in Australia of substitutable goods has requested the revocation and that the TCO would not have been made if the request were lodged on the day of the original application. The geographic and jurisdictional reach of the Act is national, as it applies across Australia under the Commonwealth's legislative authority. The Act does not specify any exclusions or exemptions, nor does it mention any thresholds that must be met for the application of the revocation process. The instrument itself is a subordinate legislative instrument that extends the application of the Customs Act by detailing the specific revocation of TCO 0714759.

Key Provisions

The Tariff Concessions Revocation Instrument 19/2008, made under the Customs Act 1901 (section 269P), revokes Tariff Concession Order (TCO) 0714759 which previously applied to flow control valves. This revocation follows a request by Tyco Flow Control Pacific Pty Ltd, a producer in Australia, who claimed that they manufacture substitutable goods. As per the requirements under sections 269SC(1) and (3) of the Act, the Chief Executive Officer of Customs (CEO) revoked the TCO upon being satisfied that Tyco Flow Control Pacific Pty Ltd was indeed a producer of substitutable goods and that if the TCO had not been in force, the CEO would not have made it in the first place. Under the Customs Act 1901, the CEO has specific obligations when dealing with TCOs. For instance, under subsection 269SC(1A), the CEO must publish a notice in the Gazette as soon as practicable after receiving a request for the revocation of a TCO. This notice must include a statement that a request has been lodged and the full particulars of the TCO in question. Furthermore, the CEO must make an order revoking the TCO if satisfied with the conditions outlined in subsections 269SC(1) and (3) of the Act, as noted above. The CEO must also ensure that the revocation order comes into force on the day the request to revoke the TCO was lodged, in accordance with subsection 269SC(6) of the Act. The Tariff Concessions Revocation Instrument 19/2008 outlines the revocation of TCO 0714759 effective from 26 November 2007. As per the Act, breaches or non-compliance with the provisions of the revocation order could potentially lead to civil or criminal consequences. However, the explanatory statement does not specify particular offences, penalties, or consequences for breaches. It is advisable for parties governed by this legislation to ensure compliance with all stipulated requirements to avoid any potential legal repercussions.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.