Overview

The Tariff Concessions Revocation Instrument No. 51/2011 was introduced to address a gap in the Customs Act 1901 by providing a mechanism for the revocation of Tariff Concession Orders (TCOs) when local production of substitutable goods begins. The Customs Act 1901 allows for the imposition of lower customs duty rates on goods specified in a TCO if no substitutable goods are produced domestically. However, this Act also provides a pathway for the revocation of a TCO if it is demonstrated that local production of such goods has commenced. The Tariff Concessions Revocation Instrument No. 51/2011 was enacted by the Chief Executive Officer of Customs following a request by Veyance Belting Pty Ltd, and was made under the authority conferred by section 269SC(1) and (3) of the Customs Act 1901. The policy objective, as outlined in the explanatory statement, is to ensure that tariff concessions are not granted when they are no longer necessary due to the initiation of local production.

Scope and Application

The Tariff Concessions Revocation Instrument 51/2011, made under the Customs Act 1901, revokes Tariff Concession Order (TCO) 0839787, which pertains to conveyor belting. The Act applies to any entity or person seeking to have a tariff concession revoked if they can demonstrate the production of substitutable goods in Australia. The scope of the legislation extends to any industry involved in the production of goods that could substitute for those covered by a TCO. The geographic reach of the Act is national, given its Commonwealth nature, affecting all states and territories within Australia. The revocation of a TCO under the Act is subject to specific conditions, including that no substitutable goods are produced in Australia at the time of the application for the concession. The Act does not specify exclusions but operates within the parameters of the core criteria set out in sections 269C and 269P of the Customs Act 1901. The Act may be extended or restricted through subordinate instruments, which can provide further detail or exceptions not explicitly covered in the primary Act. The Tariff Concessions Revocation Instrument 51/2011 was made effective from 23 February 2009, following a request by Veyance Belting Pty Ltd, and the CEO's satisfaction that they are a producer of substitutable goods and that the TCO would not have been made if the request had been lodged on the original application date.

Key Provisions

The Tariff Concessions Revocation Instrument 51/2011, made under the Customs Act 1901, revokes Tariff Concession Order (TCO) 0839787. This TCO, which covered conveyor belting, was revoked following a request by Veyance Belting Pty Ltd. The revocation took effect from 23 February 2009, the date on which the request was lodged, as per subsection 269SC(6) of the Act. This section specifies that the revocation date coincides with the date the request to revoke the TCO was made, ensuring that the revocation operates without any retrospective effect that might contravene other legislative provisions. The Act imposes specific obligations on the Chief Executive Officer (CEO) of Customs when a request to revoke a TCO is made. Under subsection 269SC(1) of the Act, the CEO must consider whether the applicant is a producer in Australia of goods that are substitutable to those covered by the TCO. Additionally, the CEO must assess whether, if the TCO were not in force on the day of the request but that day were the day on which the application for the TCO was lodged, the CEO would not have made the TCO. If both conditions are satisfied, the CEO is required to revoke the TCO, as outlined in subsection 269SC(3). Furthermore, the CEO must publish a notice in the Gazette, detailing the request and the particulars of the TCO, as stipulated in subsection 269SC(1A). Failure to comply with the requirements of the Customs Act 1901 can lead to various consequences. While the specific penalties are not detailed in the explanatory statement, breaches of the Act generally result in civil or criminal penalties, depending on the nature and severity of the breach. For example, knowingly making a false statement in an application or in relation to the revocation of a TCO could lead to criminal charges, with potential penalties including fines and imprisonment. Civil penalties might include fines and other financial penalties for non-compliance with the Act’s requirements. The exact penalties would depend on the specific provisions of the Customs Act 1901 and any other relevant legislation.