EXPLANATORY STATEMENT
Tariff Concession Revocation Instrument 207/2011
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.
Subsections 269SD(1AA) and 269SD(1AB) of the Act provide that the CEO may revoke a TCO if he or she is satisfied that he or she would not have made the TCO on a particular day.
Instrument
Tariff Concessions Instrument No. 207/2011 was made on 13 August 2010. It revokes TCO 1005214 as the CEO is satisfied that he or she would not have made the TCO now.
Consultation
Subsection 269SD(1AA) provides that not later than 14 days after the CEO forms the belief that he or she would now not make a TCO, he or she must publish a notice in the Gazette:
− declaring his or her intention to make an order revoking the TCO with effect from that particular day; and
− inviting any person who might be affected by the revocation of that TCO to give a written submission to the CEO concerning the proposed revocation.
Subsection 269SD(1AB) requires the CEO to consider the matters raised in any submissions.
No submissions were received.
Commencement
Subsection 269SD(1AB) provides that the order revoking the TCO has effect from the day on which the CEO formed the belief.
Subsection 269SD(6) provides that section 269SD has effect despite section 12 of the Legislative Instruments Act 2003. Section 12 prohibits the making of certain retrospective legislative instruments.
Tariff Concession Revocation Instrument No. 207/2011 revoked TCO 1005214, on 13 August 2010 with the Revocation date of effect as from 13 August 2010.
Overview
The Tariff Concession Revocation Instrument No. 207/2011, enacted under the Customs Act 1901, was introduced to address the revocation of a specific Tariff Concession Order (TCO) when the Chief Executive Officer of Customs is no longer satisfied that the order would have been made. This instrument, made on 13 August 2010, revokes TCO 1005214 as it was determined that the concession would not have been granted if the current circumstances were known. The Customs Act 1901 provides a framework for such revocations, ensuring that the CEO can withdraw a TCO if they believe it would not have been issued under the current conditions. This legislative instrument was enacted by the relevant authority, in accordance with the provisions set out in the Customs Act 1901, with the policy objective of maintaining the integrity of the tariff concession scheme by ensuring that only those orders which meet the current criteria are in effect.
Scope and Application
The Tariff Concession Revocation Instrument 207/2011 applies to the revocation of Tariff Concession Orders (TCOs) under the Customs Act 1901. Specifically, it addresses the revocation of TCO 1005214 by the Chief Executive Officer of Customs (CEO) on the basis that they would not have made the TCO if considering the matter on the current day. This revocation impacts goods that were previously subject to a lower rate of customs duty due to the TCO, thereby affecting importers, exporters, and other stakeholders involved in the importation of these goods. The geographic reach of this instrument is national, as it operates under the purview of the Commonwealth of Australia. The instrument does not specify any exclusions, exemptions, or thresholds for its application, although its effects are limited to the specific TCO that it revokes. The CEO is mandated to consider any submissions made by affected parties within a specified timeframe, although in this instance, no submissions were received. The instrument's commencement is effective from the day the CEO formed the belief that the TCO should be revoked, with the revocation order taking effect from 13 August 2010.
Key Provisions
The Tariff Concession Revocation Instrument 207/2011, under section 269SD of the Customs Act 1901, provides the legal framework for the Chief Executive Officer of Customs (CEO) to revoke a Tariff Concession Order (TCO). Specifically, section 269SD(1AA) mandates that the CEO must publish a notice in the Gazette if they believe they would not have made the TCO now, and section 269SD(1AB) allows the CEO to consider any written submissions received from affected parties before making the final revocation decision. Section 269SD(6) ensures that this process takes effect despite any prohibitions under section 12 of the Legislative Instruments Act 2003.
The obligations imposed on the CEO by this legislation include the timely publication of a notice in the Gazette (subsection 269SD(1AA)) and the consideration of any written submissions received within the stipulated period (subsection 269SD(1AB)). The CEO must ensure that these steps are followed rigorously to maintain the integrity and transparency of the revocation process. The CEO is also responsible for making the final decision on the revocation, taking into account the evidence and submissions received.
Under this legislation, failure to comply with the prescribed procedures can result in legal consequences. Although the explanatory statement does not specify explicit penalties for non-compliance, it is implied that the CEO's actions are subject to scrutiny and potential legal challenges if the statutory requirements are not met. The revocation of a TCO is a significant decision that affects the customs duty applicable to certain goods, and any procedural lapses could have substantial ramifications for stakeholders involved.
In summary, the Tariff Concession Revocation Instrument 207/2011 outlines the CEO's authority to revoke TCOs under specific conditions and the procedural requirements that must be followed. The obligations on the CEO are clearly defined, and while the explanatory statement does not detail specific penalties for non-compliance, it is understood that adherence to the legislative framework is critical to avoid legal repercussions.