Overview

The Tariff Concessions Revocation Instrument 62/2011 was enacted to address the revocation of a specific Tariff Concession Order (TCO) under the Customs Act 1901. This instrument was introduced in response to a request from Milltech Pty Ltd for the revocation of TCO 0830838, which pertains to bright or cold formed bars. The revocation was made pursuant to the authority vested in the Chief Executive Officer of Customs (CEO) under sections 269SB, 269SC, and 269SD of the Act. The CEO's decision to revoke the TCO was based on the satisfaction that Milltech Pty Ltd is a producer of substitutable goods in Australia and that the CEO would not have made the TCO if the revocation request had been lodged on the day the original TCO application was submitted. This revocation was effective from 17 December 2010, despite the prohibition on retrospective legislative instruments as outlined in section 12 of the Legislative Instruments Act 2003.

Scope and Application

The Tariff Concessions Revocation Instrument 62/2011, made under the Customs Act 1901, addresses the revocation of a specific Tariff Concession Order (TCO) concerning bright or cold formed bars. This instrument applies to the revocation of TCO 0830838, which was requested by Milltech Pty Ltd. The revocation was effective from 17 December 2010 and was published in a Gazette notice as per the requirements of the Act. The CEO of Customs made the decision to revoke the TCO based on the satisfaction that Milltech Pty Ltd is a producer in Australia of substitutable goods and that the CEO would not have made the TCO if the request had been lodged on the original application date. The instrument operates within the Commonwealth jurisdiction, impacting entities involved in the production and importation of the specified goods. The revocation is effective as from the date the request was lodged, despite legislative provisions that generally prohibit retrospective legislative instruments.

Key Provisions

The Tariff Concessions Revocation Instrument 62/2011 under the Customs Act 1901 revokes Tariff Concession Order (TCO) 0830838, which pertains to bright or cold formed bars. This revocation was prompted by a request from Milltech Pty Ltd, asserting their status as a producer of substitutable goods in Australia. The Chief Executive Officer of Customs (CEO) satisfied themselves that Milltech Pty Ltd met the criteria for revocation, specifically that they were indeed a producer of goods substitutable to those covered by TCO 0830838 and that the CEO would not have made the TCO if the request for revocation had been made on the day the original TCO application was lodged (subsections 269SC(1) and (3)). The Customs Act 1901 imposes obligations on parties involved with TCOs. For instance, under sections 269C and 269P, a TCO is made if the application demonstrates that no substitutable goods were produced in Australia on the day the application was lodged. Furthermore, section 269SB allows a producer of substitutable goods to request the CEO to revoke a TCO. Additionally, subsection 269SC(1A) mandates that the CEO must publish a notice in a Gazette, stating that a revocation request has been received and providing full details of the TCO in question. Failure to comply with the provisions of the Customs Act 1901 can result in legal consequences. However, the explanatory statement does not explicitly outline offences, penalties, or civil/criminal consequences for breaches related to the revocation of TCOs. The main focus of the instrument is on the administrative process of revoking a TCO when the criteria are met, rather than on penalising non-compliance with the Act's provisions.