Tariff Concession Revocation Order 35/2011

Administered by Attorney-General's Department

Legislation au F2011L02354 Not in force Legislative Instrument

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EXPLANATORY STATEMENT

Tariff Concessions Revocation Instrument 35/2011

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.

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.

Starmaid International Pty Ltd requested that the CEO revoke TCO 0816591 which covers chopping or cutting boards.

Instrument

Tariff Concessions Revocation Instrument No 35/2011 was made on 18 September 2009. It revokes TCO 0816591 as the CEO is satisfied that Starmaid International 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.35/2011, TCO 0816591, was revoked on 18 September 2011 with the Revocation date of effect as from 27 July 2009.

 

 

 

Overview

The Tariff Concessions Revocation Instrument No. 35/2011, made under the Customs Act 1901, was enacted to address the need for revoking a specific Tariff Concession Order (TCO) when the conditions for its existence no longer apply. The instrument revokes TCO 0816591, which originally covered chopping or cutting boards, due to the emergence of a local producer capable of supplying substitutable goods. This revocation process was initiated by a request from Starmaid International Pty Ltd, who demonstrated that they could produce the goods in question domestically. The instrument was made by the Chief Executive Officer of Customs, as mandated by the Act, and it came into effect on 18 September 2011, with the revocation date backdated to 27 July 2009, the date the revocation request was lodged. This instrument ensures that tariff concessions are only applied when there is a genuine need, thereby supporting local production and industry competitiveness.

Scope and Application

The Tariff Concessions Revocation Instrument 35/2011 applies to the revocation of Tariff Concession Order (TCO) 0816591 under the Customs Act 1901, which pertains to chopping or cutting boards. This revocation was made in response to a request by Starmaid International Pty Ltd, an Australian producer of substitutable goods. The instrument revokes the TCO as the Chief Executive Officer (CEO) of Customs is satisfied that the conditions for revocation have been met, namely, that on the day the request was lodged, no substitutable goods were being produced in Australia and the CEO would not have made the TCO if the request had been made on the original application date. The CEO is required to publish a notice in a Gazette as soon as practicable after receiving a request for revocation, detailing the request and the TCO in question. The revocation takes effect from the day the request was lodged, notwithstanding certain prohibitions on retrospective legislative instruments as provided by the Legislative Instruments Act 2003. This instrument is an example of how the Customs Act allows for the revocation of TCOs under specific circumstances, impacting the tariff concessions on particular goods entering Australia.

Key Provisions

The primary operative sections of the Tariff Concessions Revocation Instrument 35/2011 (Instrument) under the Customs Act 1901 include sections 269C, 269P, 269SB, and 269SC. Section 269C outlines the process for making a Tariff Concession Order (TCO) if no substitutable goods are produced in Australia on the day an application is lodged. Section 269P specifies the conditions under which a TCO is made. Section 269SB allows a person who claims to be a producer of substitutable goods to request the Chief Executive Officer of Customs (CEO) to revoke a TCO. Section 269SC details the conditions under which the CEO must revoke a TCO, including the requirement that the CEO be satisfied that the requester is a producer of substitutable goods and that the CEO would not have made the TCO if the application were lodged on the day of the revocation request. The Act imposes several obligations on the parties involved. The CEO must satisfy certain criteria before revoking a TCO, such as confirming that the requester is indeed a producer of substitutable goods and that the TCO would not have been made if the request had been made on the day the original TCO application was lodged. Additionally, the CEO is obligated to publish a notice in a Gazette as soon as practicable after receiving a revocation request. This notice must include a statement that a request has been lodged and the full particulars of the TCO in question (subsection 269SC(1A)). This transparency measure ensures that stakeholders are informed about the revocation process and its implications. In terms of consequences, any breach of the conditions set forth by the Act may lead to revocation of the TCO, as seen in this case where TCO 0816591 was revoked following a request by Starmaid International Pty Ltd. The Instrument specifies that the revocation takes effect from the date the request to revoke the TCO was lodged (subsection 269SC(6)). This ensures that any retroactive application is managed within the legal framework, despite the prohibition in section 12 of the Legislative Instruments Act 2003 regarding certain retrospective instruments. No specific civil or criminal penalties are mentioned in the text for non-compliance with the revocation process, but the automatic consequence of revocation upon meeting the statutory criteria indicates a clear pathway for addressing breaches.

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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.