Overview

The Tariff Concessions Revocation Instrument 26/2009, enacted on 6 February 2009, is a legislative instrument that addresses the revocation of Tariff Concession Orders (TCOs) under the Customs Act 1901. This instrument was introduced in response to a request by Boronia Technologies Pty Ltd for the revocation of TCO 0700609, which pertains to air cooled chillers. The instrument was enacted to allow the Chief Executive Officer of Customs to revoke a TCO if they are satisfied that the applicant is a producer of substitutable goods in Australia and that the TCO would not have been made if the application were lodged on the day the revocation request was made. The Customs Act 1901 provides the framework for such revocations, with the policy objective being to ensure that tariff concessions are only granted when there are no substitutable goods produced in Australia. The instrument was published in a Gazette as required by the Act, and the revocation took effect from the date the request was lodged, in accordance with the legislative provisions.

Scope and Application

The Tariff Concessions Revocation Instrument 26/2009 applies to the revocation of Tariff Concession Orders (TCOs) under Part XVA of the Customs Act 1901, specifically concerning the concession on customs duty for certain imported goods. The Act applies to entities or individuals who have previously been granted a Tariff Concession Order and to any entity or individual who may produce substitutable goods in Australia. The scope of the Act is limited to the revocation of TCOs that have been found to be inappropriate due to the presence of substitutable Australian-made goods. The revocation affects the customs duty rates applicable to the specified goods as from the date the revocation order comes into force. The Act’s application is national in scope, covering all states and territories within Australia. There are no stated exclusions or thresholds within the text; however, the application of the Act is contingent on the specific conditions being met as outlined in the Customs Act 1901. The Act’s application may be extended or restricted through subordinate instruments which would need to comply with the provisions of the parent Act.

Key Provisions

The Tariff Concessions Revocation Instrument 26/2009 under the Customs Act 1901 (sections 269SB, 269SC, and 269SD) provides the framework for the revocation of Tariff Concession Orders (TCOs) based on specific criteria. Section 269SB allows a producer in Australia to request the Chief Executive Officer of Customs (CEO) to revoke a TCO if they are producing substitutable goods. If the CEO is satisfied that the requesting party meets the criteria, they must revoke the TCO, as per section 269SC(1) and (3). This requirement hinges on two conditions: the producer must be making substitutable goods on the day the request is lodged, and the CEO must determine that they would not have made the TCO if the day of the request was the day the original TCO application was lodged. Under this Act, the CEO is obligated to publish a notice in a Gazette as soon as practicable after receiving a request for the revocation of a TCO, as specified in section 269SC(1A). This notice must include a statement that a revocation request has been lodged and the full particulars of the TCO in question. Furthermore, section 269SC(6) mandates that the order revoking the TCO takes effect from the day the request to revoke the TCO was lodged, notwithstanding section 12 of the Legislative Instruments Act 2003, which generally prohibits retrospective legislative instruments. In relation to penalties and consequences, the Customs Act 1901 does not explicitly outline penalties for breaching the provisions related to TCO revocation. However, any misuse or failure to comply with the statutory requirements could lead to administrative actions, including potential legal challenges or enforcement actions by the CEO. Although specific penalties are not mentioned in the Act, the revocation of a TCO can have significant economic implications for the entities affected, as it may result in higher customs duties for the goods previously covered by the TCO.