Tariff Concession Revocation Order 3/2009

Administered by Attorney-General's Department

Legislation au F2009L01663 Not in force Legislative Instrument

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EXPLANATORY STATEMENT

Tariff Concessions Revocation Instrument 3/2009

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.

Delta-Pak Pty Ltd requested that the CEO revoke TCO 0706740 which covers baby skin wipes.

Instrument

Tariff Concessions Revocation Instrument No 3/2009 was made on 28 March 2008. It revokes TCO 0706740 as the CEO is satisfied that Delta-Pak Pty Ltd 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.3/2009, TCO 0706740was revoked on 28 March 2008 with the Revocation date of effect as from 29 January 2008.

 

 

 

Overview

The Tariff Concessions Revocation Instrument 3/2009, enacted to address the issue of tariff concessions under the Customs Act 1901, revokes Tariff Concession Order (TCO) 0706740, which pertains to baby skin wipes. This instrument was introduced in response to a request from Delta-Pak Pty Ltd, a producer claiming to manufacture substitutable goods in Australia. The primary objective of this legislation, enacted by the Commonwealth Parliament, is to ensure that tariff concessions are only granted when no substitutable goods are produced domestically, thereby maintaining fair competition within the Australian market. The revocation of TCO 0706740 was made on 28 March 2008, effective from 29 January 2008, following the Chief Executive Officer of Customs' determination that Delta-Pak Pty Ltd qualified as a producer of substitutable goods and that the TCO would not have been issued had the current circumstances existed at the time of the original application.

Scope and Application

The Tariff Concessions Revocation Instrument 3/2009, made under the Customs Act 1901, specifically addresses the revocation of Tariff Concession Order (TCO) 0706740, which pertains to baby skin wipes. This instrument applies to any entity or person affected by the original TCO, including importers, producers, and other stakeholders within the industry. The scope of this Act is limited to revoking the tariff concessions based on the specified criteria outlined in sections 269C and 269P of the Customs Act 1901, which involve the absence of substitutable goods produced in Australia at the time of the TCO application. The revocation is effective from 29 January 2008, the date when the TCO was revoked following Delta-Pak Pty Ltd's request, based on the CEO's satisfaction that the company is a producer of substitutable goods and that the TCO would not have been issued if the current circumstances were present at the time of the original application. The instrument is governed by Commonwealth law, with its application extending across all jurisdictions in Australia. The Act does not specify exclusions or exemptions other than those stipulated in the Customs Act 1901. Any further application or interpretation of this Act can be extended through subordinate instruments as needed.

Key Provisions

The main operative sections of the Tariff Concessions Revocation Instrument No 3/2009 are sections 269SB, 269SC, and 269SD of the Customs Act 1901 (the Act). Section 269SB allows a person claiming to be a producer of substitutable goods in Australia to request the Chief Executive Officer of Customs (the CEO) to revoke a Tariff Concession Order (TCO). Section 269SC outlines the conditions that must be satisfied for the CEO to revoke a TCO. Specifically, the CEO must be satisfied that the person requesting the revocation is a producer of substitutable goods in Australia and that the TCO would not have been made if it were the day the application was lodged. Section 269SD specifies that an order revoking a TCO comes into force on the day the request to revoke the TCO was lodged, despite certain retrospective legislative instruments. The Act imposes several obligations and requirements on the parties involved. Firstly, the CEO must publish a notice in a Gazette as soon as practicable after receiving a request for the revocation of a TCO (subsection 269SC(1A)). This notice must include a statement that a request has been lodged and the full particulars of the TCO to which the request relates. Secondly, the CEO is obligated to make an order revoking the TCO if satisfied with the conditions outlined in section 269SC. Additionally, the CEO must ensure that the revocation of the TCO does not contravene section 12 of the Legislative Instruments Act 2003, which prohibits the making of certain retrospective legislative instruments. Breach of the conditions set out in the Act could result in civil or criminal consequences, although the specific offences and penalties are not detailed in the explanatory statement. However, given the nature of the Act, failure to comply with the obligations and requirements could potentially lead to legal action against the CEO or the party making the revocation request. The maximum penalties for such offences are not explicitly stated in the explanatory statement, but they would likely be determined by the relevant sections of the Customs Act 1901 or other applicable legislation. The revocation of TCO 0706740, which covers baby skin wipes, was made effective from 29 January 2008, as Delta-Pak Pty Ltd requested the CEO to revoke the order, and the CEO was satisfied with the conditions for revocation.

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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.