Tariff Concession Revocation Order 20/2011

Administered by Attorney-General's Department

Legislation au F2011L01209 Not in force Legislative Instrument

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EXPLANATORY STATEMENT

Tariff Concessions Revocation Instrument 20/2011

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.

Ausco Modular Pty Limited requested that the CEO revoke TCO 0804802 which covers offshore accommodation modules.

Instrument

Tariff Concessions Revocation Instrument No 20/2011 was made on 24 May 2010. It revokes TCO 0804802 as the CEO is satisfied that Ausco Modular Pty Limited 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.20/2011, TCO 0804802, was revoked on 24 May 2010 with the Revocation date of effect as from 1 April 2010.

 

 

 

Overview

The Tariff Concessions Revocation Instrument No 20/2011, enacted on 24 May 2010, is an instrument made under the Customs Act 1901 to address the issue of revoking Tariff Concession Orders (TCOs) when domestic production of substitutable goods commences. This instrument specifically revokes TCO 0804802, which pertains to offshore accommodation modules, following a request by Ausco Modular Pty Limited. The revocation was enacted due to the Chief Executive Officer of Customs being satisfied that Ausco Modular Pty Limited has begun producing substitutable goods in Australia and that, had the current circumstances existed at the time of the original application, the concession would not have been granted. This revocation aligns with the legislative framework set by sections 269C, 269P, 269SB, and 269SC of the Customs Act 1901, which establish the criteria for making and revoking TCOs to ensure fair trade practices and support local production.

Scope and Application

The Tariff Concessions Revocation Instrument No 20/2011 pertains to the revocation of Tariff Concession Order (TCO) 0804802 under the Customs Act 1901, which applies to offshore accommodation modules. The instrument specifically addresses the revocation of tariff concessions following a request by Ausco Modular Pty Limited, a producer of substitutable goods in Australia. This revocation is applicable from 1 April 2010, as determined by the Chief Executive Officer of Customs (CEO) who satisfied the conditions set out in sections 269SC(1) and (3) of the Act. The CEO's decision to revoke the TCO is based on the finding that Ausco Modular Pty Limited is a producer of substitutable goods and that, if the TCO had not been in force on the day the request was lodged, the CEO would not have made the TCO. This instrument follows the legislative requirements for revocation as outlined in the Customs Act 1901, ensuring the process adheres to jurisdictional and procedural mandates, including the mandatory publication of the request and particulars of the TCO in a Gazette.

Key Provisions

The Tariff Concessions Revocation Instrument 20/2011, made under the Customs Act 1901, focuses on the revocation of Tariff Concession Orders (TCOs) and outlines the conditions under which such revocations can occur. Specifically, section 269SC(1) and (3) of the Act mandates that the Chief Executive Officer (CEO) of Customs must revoke a TCO if satisfied that the requesting party is a producer of substitutable goods in Australia and that the TCO would not have been made had it been the day of the original application. This instrument revokes TCO 0804802, which covers offshore accommodation modules, following a request by Ausco Modular Pty Limited. The obligations imposed by the Act require that any party claiming to be a producer of substitutable goods must request the CEO to revoke a TCO. The CEO, upon receiving such a request, is obligated to publish a notice in the Gazette, stating that a request has been made and providing full particulars of the TCO in question, as per subsection 269SC(1A). Furthermore, the CEO must make an order revoking the TCO if the conditions outlined in section 269SC(1) and (3) are met. This process ensures transparency and fairness in the revocation process. In terms of consequences, while the Act does not explicitly detail criminal or civil penalties for non-compliance with its provisions, any failure by the CEO to follow the mandated procedures could be subject to judicial review or other legal challenges. The revocation of a TCO, as per subsection 269SC(6), takes effect on the day the request to revoke was lodged, and this is noted despite the general prohibition on retrospective legislative instruments under the Legislative Instruments Act 2003. The revocation of TCO 0804802 was effective from 1 April 2010, underscoring the instrument's intent to ensure that any tariff concessions are only granted under appropriate conditions.

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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.