Overview

The Tariff Concessions Revocation Instrument 73/2011 was enacted to address the revocation of Tariff Concession Orders (TCOs) under the Customs Act 1901. Specifically, it responds to the situation where a producer in Australia claims to manufacture goods that are substitutable to those covered by a TCO, thereby requesting the revocation of such an order. The Customs Act 1901, managed by the Australian Parliament, allows the Chief Executive Officer of Customs to revoke a TCO if certain conditions are met, such as the existence of Australian-produced substitutable goods and the CEO's satisfaction that the TCO would not have been issued if the request had been made on the date of the original application. This legislative instrument aims to ensure that tariff concessions are granted only when necessary, reflecting the current production capabilities within Australia.

Scope and Application

The Tariff Concessions Revocation Instrument 73/2011 under the Customs Act 1901 applies to the revocation of a specific Tariff Concession Order (TCO) concerning passenger motor vehicle safety glass, as requested by MHG Glass Pty Limited. This instrument targets the Chief Executive Officer of Customs (the CEO), who has the authority to make and revoke TCOs under the Act, and it mandates the revocation of TCO 1009472 if the CEO is satisfied that MHG Glass Pty Limited is a producer in Australia of substitutable goods for the covered items, and that the TCO would not have been issued if the current conditions applied. The instrument is effective nationally across Australia, impacting industries related to the importation and production of safety glass for motor vehicles. The Act does not specify exclusions or thresholds for this particular revocation, but generally, the scope of TCOs under Part XVA of the Customs Act is contingent on the availability of substitutable goods within Australia at the time of application. The Act allows for further application and interpretation of these provisions through subordinate instruments, which may extend or restrict the application as necessary.

Key Provisions

The Tariff Concessions Revocation Instrument 73/2011, which revokes TCO 1009472, is an instrument made under the Customs Act 1901 (the Act). This instrument revokes a tariff concession order (TCO) that previously provided for a lower rate of customs duty on passenger motor vehicle safety glass. This revocation took effect from 20 May 2010, the day the revocation request was lodged, as per sections 269SC(6) and 239SD(8) of the Act (subsection 269SC(6)). Sections 269C and 269P of the Act govern the establishment of TCOs, requiring that no substitutable goods were produced in Australia on the day the application for the TCO was lodged. Section 269SB of the Act allows a person claiming to be a producer of substitutable goods to request the Chief Executive Officer of Customs (CEO) to revoke a TCO. The CEO must revoke the TCO if satisfied that the requesting party is a producer of substitutable goods and that the TCO would not have been made had it been lodged on the day the request for revocation was made, as per subsections 269SC(1) and (3). The obligations imposed by the Act on parties include the requirement for MHG Glass Pty Limited to prove that it is a producer of substitutable goods and that the presence of the TCO is no longer justified. The CEO must also publish a notice in a Gazette as soon as practicable after receiving a revocation request, including details of the TCO and the request, under subsection 269SC(1A) of the Act. There are no explicit offences, penalties, or consequences mentioned in the text for breaching the provisions of the Act or the instrument. However, the revocation of a TCO can have significant economic implications for businesses and consumers, particularly in the context of customs duties and import costs. The revocation itself is a direct consequence of satisfying the statutory criteria, as outlined in the Act.