Overview

The Tariff Concessions Revocation Instrument 202/2011, enacted under the Customs Act 1901, addresses the need for a mechanism to revoke Tariff Concession Orders (TCOs) when it is determined that the original conditions for the concession no longer apply. This instrument was introduced to facilitate the revocation process as per the provisions set out in Part XVA of the Customs Act 1901. The Tariff Concessions Revocation Instrument No. 202/2011 was created following a request by Covercraft Industries Pacific Pty Ltd to revoke TCO 0606246, which pertains to car covers. The Chief Executive Officer of Customs revoked this TCO on 30 May 2011, effective from 7 April 2011, upon being satisfied that Covercraft Industries Pacific Pty Ltd is a producer in Australia of substitutable goods and that the TCO would not have been made had the current circumstances existed at the time of the initial application. This action was taken by the Australian Government in response to the statutory provisions outlined in the Customs Act 1901.

Scope and Application

The Tariff Concessions Revocation Instrument No. 202/2011 pertains to the Customs Act 1901, specifically addressing the revocation of Tariff Concession Orders (TCOs) as outlined in Part XVA of the Act. This Act applies to entities and individuals who have applied for and are subject to TCOs, which are orders that provide for lower rates of customs duty on certain goods. The revocation of a TCO is triggered when the Chief Executive Officer (CEO) of Customs is satisfied that a party claiming to be a producer in Australia of substitutable goods has made a valid request for the TCO to be revoked, and that the CEO would not have made the TCO if the request were made on the original application date. This instrument revokes TCO 0606246, which covers car covers, following a request from Covercraft Industries Pacific Pty Ltd, a producer of substitutable goods in Australia. The revocation is effective from the date the request was lodged, which is 7 April 2011, and this revocation takes precedence despite the general prohibition on retrospective legislative instruments as outlined in the Legislative Instruments Act 2003. The CEO is mandated to publish a notice in the Gazette upon receiving a revocation request, informing the public of the details of the TCO in question and the grounds for its revocation.

Key Provisions

The Tariff Concessions Revocation Instrument No. 202/2011 (2011 Instrument) revokes Tariff Concession Order (TCO) 0606246, which pertains to car covers, as requested by Covercraft Industries Pacific Pty Ltd under section 269SB of the Customs Act 1901. The revocation was made under the authority provided in sections 269SC(1) and 269SC(3) of the Act. The Chief Executive Officer of Customs (CEO) must revoke the TCO if satisfied that the requesting party, Covercraft Industries Pacific Pty Ltd, is a producer in Australia of goods that are substitutable goods in relation to the goods covered by the TCO, and that the CEO would not have made the TCO if the revocation request were made on the day the original TCO application was lodged. The Act imposes certain obligations and requirements on the CEO regarding the revocation of TCOs. According to subsection 269SC(1A), the CEO must publish a notice in a Gazette as soon as practicable after receiving a request for revocation of a TCO. This notice must include a statement that a request has been lodged and the full particulars of the TCO to which the request relates. The CEO's decision to revoke a TCO must be made in accordance with the criteria outlined in sections 269SC(1) and 269SC(3) of the Act, which involves verifying the identity of the requesting party as a producer of substitutable goods and determining whether the TCO would have been made if the request for revocation had been made on the day the original TCO application was lodged. Failure to comply with the provisions of the Customs Act 1901 regarding the revocation of TCOs may lead to civil or criminal consequences, although the explanatory statement does not specify the exact penalties. The revocation of a TCO under the Act does not incur any penalties for the requesting party or the CEO, provided the revocation is made in accordance with the statutory requirements. However, if the CEO fails to revoke a TCO when required by the Act, this could potentially result in legal challenges or other administrative consequences. The revocation of TCO 0606246 was effective from 7 April 2011, as stipulated in the 2011 Instrument, and this date marks the commencement of the revocation, as per subsection 269SC(6) of the Act.