Overview

The Tariff Concessions Revocation Instrument 31/2009 was enacted on 3 April 2009, addressing a transcription error within the Customs Act 1901's Tariff Concession Orders (TCO). The Customs Act 1901, established to regulate the importation and exportation of goods in Australia, includes provisions for the creation and revocation of TCOs by the Chief Executive Officer of Customs. These concessions reduce customs duty on specific goods, provided they are not substitutable by locally produced alternatives. The instrument was necessary to correct an error in the description of goods and their tariff classifications in an existing TCO, ensuring accurate application of customs duty rates. The Tariff Concessions Revocation Instrument 31/2009 was made under the authority of the Customs Act 1901, with the revocation and creation of new TCOs taking effect from the date of the instrument, 3 April 2009. The policy objective here is to maintain the integrity and accuracy of the tariff concession scheme, ensuring that the correct duty rates are applied to imported goods.

Scope and Application

The Tariff Concessions Revocation Instrument No. 31/2009 applies to the revocation of a Tariff Concession Order (TCO) 0715402 and the issuance of a new TCO 0911160 under the Customs Act 1901. Specifically, this instrument addresses a transcription error in the description of goods subject to the TCO, including the tariff classification. The Act applies to entities and individuals dealing with goods subject to these TCOs, particularly those involved in importing or exporting affected goods. The geographic reach of this legislation is national, as it pertains to customs regulations across Australia. The instrument was enacted under the authority provided by sections 269C, 269P, and 269SD of the Customs Act 1901, and it does not specify any exclusions or exemptions beyond the correction of transcription errors. The Instrument's application is further extended or restricted through subordinate instruments, as necessary, under the provisions of the Customs Act 1901. The Instrument came into effect on 3 April 2009, with the revocation of the old TCO taking effect from the same date and the new TCO effective from the revocation of the old TCO.

Key Provisions

The Tariff Concessions Revocation Instrument 31/2009, made under section 269SD(3) of the Customs Act 1901, provides for the revocation of an existing Tariff Concession Order (TCO) and the issuance of a new TCO to correct a transcription error. Specifically, section 269SD(3) allows the Chief Executive Officer (CEO) of Customs to revoke a TCO if there has been an error in the description of the goods or the tariff classification. This instrument revoked TCO 0715402 and issued new TCO 0911160, effective from 3 April 2009, the day the instrument was made. The Act imposes certain obligations on the CEO in relation to the making and revocation of TCOs. According to sections 269C and 269P, a TCO will be made if the application meets the core criteria, which includes the condition that no substitutable goods were produced in Australia in the ordinary course of business on the day the application was lodged. Furthermore, subsection 269SD(3) mandates that the CEO may revoke a TCO and issue a new one if there is a transcription error in the description of the goods or the tariff classification. This ensures that the correct goods are subject to the intended tariff concessions. Breaching the obligations set out in the Customs Act 1901 may result in civil or criminal consequences. Although the explanatory statement does not detail specific offences or penalties, the Act generally provides for enforcement mechanisms. For example, section 269P(4) of the Act allows for the imposition of fines and penalties for non-compliance with TCOs, including the payment of duties and penalties. Additionally, section 12 of the Legislative Instruments Act 2003, which prohibits the making of retrospective legislative instruments, does not apply to section 269SD, ensuring that the revocation and issuance of TCOs can be effective from the date of the instrument despite this prohibition. In summary, the Tariff Concessions Revocation Instrument 31/2009 revokes TCO 0715402 and issues new TCO 0911160 to correct a transcription error, in accordance with the Customs Act 1901. The CEO is obligated to ensure that TCOs meet the statutory criteria and to correct any errors. Non-compliance with the Act may result in civil or criminal penalties, with specific provisions allowing for the effective date of the new TCO despite legislative restrictions on retrospective instruments.