EXPLANATORY STATEMENT
Tariff Concessions Revocation Instrument 57/2008
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.
Subsection 269SD(2) of the Act provides that if the CEO is satisfied that:
− because of an amendment of the Customs Tariff Act 1995; or
− having regard to a decision of a court of the Administrative Appeals Tribunal; or
− having regard to written advice on the matter given by an officer of Customs;
the tariff classification that is stated in a TCO to apply to the goods the subject of the TCO has not, with effect from a particular day, applied to those goods, the CEO must:
− make an order revoking the TCO with effect from that day; and
− make a new TCO in respect of the goods with effect from the revocation.
Instrument
Tariff Concessions Revocation Instrument No 57/2008 was made on 17 June 2008. It revokes TCO 0804822 and makes TCO 0812628. The tariff classification has been changed from 8402.19.00 to 8402.11.00 because of a tariff classification change.
Consultation
No consultation was undertaken since the change is minor or machinery nature and does not substantially alter existing arrangements.
Commencement
Subsection 269SD(2) provides that the order revoking the TCO has effect from the day on which the tariff classification did not apply to the goods. Further the new TCO has effect from the revocation. Subsection 269SD(4) provides that the day may be the day on which the old TCO came into force or a later day.
Subsection 269SD(6) provides that section 269SD 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. 57/2008 revoked 0804822 and made new TCO 0812628 on 17 June 2008, with the Revocation date of effect as from 27 March 2008
Overview
The Tariff Concessions Revocation Instrument 57/2008 was enacted to address discrepancies in tariff classifications arising from amendments to the Customs Tariff Act 1995, court decisions, or advice from Customs officers. This instrument, which came into effect on 17 June 2008, was introduced under the authority of the Customs Act 1901, with the purpose of ensuring that the correct tariff classification applies to goods subject to Tariff Concession Orders (TCOs). The enacting body was the Chief Executive Officer of Customs, who revoked the outdated TCO 0804822 and established a new TCO 0812628, reflecting the updated tariff classification from 8402.19.00 to 8402.11.00. The policy objective was to maintain the integrity and efficacy of the tariff concession scheme by ensuring that goods are classified and taxed correctly, thus avoiding any potential disruptions in trade and compliance.
Scope and Application
The Tariff Concessions Revocation Instrument 57/2008 is a legislative instrument that operates under the Customs Act 1901, specifically addressing Tariff Concession Orders (TCOs) made by the Chief Executive Officer of Customs. This instrument applies to entities and individuals whose goods are subject to customs duties and tariff concessions as outlined in the Customs Tariff Act 1995. Its jurisdiction extends across the Commonwealth of Australia, impacting all entities and individuals involved in the import and export of goods that fall under the purview of the Customs Act. The instrument revokes an existing TCO and establishes a new one due to a change in tariff classification, ensuring that the correct customs duty rates are applied to the affected goods. The instrument does not exempt any specific entities or goods from its scope, nor does it impose any new thresholds, but rather aligns with existing legislative frameworks by adjusting to changes in tariff classifications. The commencement of the revocation and new TCO aligns with the date the tariff classification change took effect, ensuring the application of updated customs duties from that specific date.
Key Provisions
The Tariff Concessions Revocation Instrument 57/2008, under the Customs Act 1901, is primarily concerned with the revocation of a Tariff Concession Order (TCO) and the introduction of a new TCO (sections 269C, 269P, 269SD). This instrument was issued on 17 June 2008, revoking TCO 0804822 and establishing a new TCO 0812628, as a result of a change in tariff classification from 8402.19.00 to 8402.11.00. The new TCO came into effect from the date of revocation, which was 27 March 2008, as stipulated in subsection 269SD(2). The changes made by this instrument are in response to alterations in the Customs Tariff Act 1995, or based on advice from an officer of Customs, or following a decision of a court of the Administrative Appeals Tribunal.
The obligations imposed by this legislation are largely on the Chief Executive Officer of Customs (CEO), who is mandated to revoke the existing TCO if certain conditions are met, such as a change in tariff classification (subsection 269SD(2)). The CEO must ensure that the new TCO is made with the same effect date as the revocation of the old TCO. Additionally, the CEO must ensure that the new TCO reflects the updated tariff classification. These obligations ensure that the customs duty rates applied to the goods in question are consistent with the current tariff schedules.
In terms of the consequences for non-compliance, the explanatory statement does not explicitly detail offences or penalties for breaches of the provisions under this instrument. However, breaches of the Customs Act 1901 generally can lead to civil or criminal penalties. Civil penalties can include fines up to the maximum specified under the relevant provisions of the Act, and in criminal cases, penalties can include fines and imprisonment, depending on the severity of the offence. The exact penalties would depend on the specific provisions of the Customs Act 1901 that are contravened.