Overview

The Customs Act 1901, as amended, establishes a framework under which Tariff Concession Orders (TCOs) can be made and revoked by the Chief Executive Officer of Customs. One such revocation was enacted to address the specific issue of Boronia Technologies Pty Ltd claiming that it is a producer of substitutable goods in relation to the goods covered by TCO 0700607, which pertains to air cooled chillers. The Tariff Concessions Revocation Instrument No 24/2009 was created in response to this claim, revoking TCO 0700607 as of 9 December 2008. The revocation was made on 6 February 2009, with the CEO being satisfied that Boronia Technologies Pty Ltd is indeed a producer of substitutable goods and that, had the TCO not been in force from the original application date, the CEO would not have issued the concession. This revocation was authorised by the Parliament of Australia, with the objective of ensuring that tariff concessions are only granted when no substitutable goods are produced in Australia.

Scope and Application

The Tariff Concessions Revocation Instrument 24/2009 pertains to the Customs Act 1901, specifically targeting Tariff Concession Orders (TCOs) that are issued by the Chief Executive Officer of Customs. This legislation applies to entities or individuals who are producers of goods in Australia, particularly those who can demonstrate the production of substitutable goods related to items covered under a TCO. The Act extends its jurisdictional reach throughout the Commonwealth of Australia, thereby impacting national trade practices. Notably, this instrument revokes TCO 0700607 concerning air-cooled chillers upon the CEO's satisfaction that Boronia Technologies Pty Ltd is a producer of substitutable goods and that the original concession would not have been granted under current conditions. The revocation takes effect from the date the request was lodged, 9 December 2008, and the order itself was made on 6 February 2009, ensuring compliance with legislative timelines and consultation requirements.

Key Provisions

The main operative sections of the Tariff Concessions Revocation Instrument 24/2009 (the Instrument) are sections 269SC and 269SD of the Customs Act 1901 (the Act). Section 269SC(1) and (3) of the Act require that a Tariff Concession Order (TCO) may be revoked if the Chief Executive Officer of Customs (the CEO) is satisfied that the person requesting the revocation is a producer in Australia of goods that are substitutable to the goods covered by the TCO, and that the CEO would not have made the TCO if the request for revocation had been made on the day the original application for the TCO was lodged. Section 269SD(8) specifies that the revocation of the TCO comes into effect on the day the request to revoke the TCO was lodged, notwithstanding the prohibitions on retrospective legislative instruments in section 12 of the Legislative Instruments Act 2003. The obligations and requirements imposed by the Act on the parties or entities it governs include the requirement for the CEO to promptly publish a notice in a Gazette upon receiving a request for the revocation of a TCO, as per subsection 269SC(1A) of the Act. This notice must include a statement that a request for revocation has been lodged and the full particulars of the TCO to which the request relates. Furthermore, the CEO must make an order revoking the TCO if satisfied with the conditions stipulated in section 269SC(1) and (3) of the Act. The Instrument includes provisions for offences, penalties, and consequences for breach. Although the specific penalties are not detailed in the text, the revocation of a TCO as per section 269SC(6) of the Act can lead to significant changes in customs duties for the goods previously covered by the TCO. The revocation effectively negates the tariff concessions, potentially increasing the duty on the goods unless other arrangements are made. While the text does not specify maximum penalties, breaches of the Act or the Instrument could result in legal actions, fines, or other civil consequences depending on the severity of the breach and the discretion of the court. In summary, the Tariff Concessions Revocation Instrument 24/2009 revokes TCO 0700607 following the CEO's satisfaction with the conditions set out in the Customs Act 1901. The CEO must publish a notice in a Gazette upon receiving a revocation request, and the revocation takes effect on the day the request was lodged. The Act imposes obligations on the CEO to ensure transparency and compliance with the legislative requirements, and breaches of these provisions could result in increased customs duties or other civil consequences.