Overview

The Tariff Concessions Revocation Instrument 87/2006 was enacted to address a specific gap in the Customs Act 1901 concerning the revocation of Tariff Concession Orders (TCOs). This instrument was introduced to ensure that the concessions granted under the Act are only applied when appropriate, specifically when no substitutable goods are produced in Australia. The instrument was made by the Chief Executive Officer of Customs (CEO) in response to a request from Tyco Flow Control Pacific Pty Ltd for the revocation of TCO 0513455, which covers knife gate valves. The CEO revoked the concession following a determination that Tyco Flow Control Pacific Pty Ltd was a producer of substitutable goods and that the concession would not have been granted if the current circumstances had been present at the time of the original application. The revocation was published in the Gazette as required by the Act and came into effect on the date the revocation request was lodged. The Tariff Concessions Revocation Instrument 87/2006 was made under the authority granted to the CEO by the Customs Act 1901, specifically sections 269C, 269P, 269SB, 269SC, and 269SD. The policy objective underpinning the revocation of TCO 0513455 was to ensure fairness and accuracy in the application of tariff concessions, thereby supporting the competitive landscape for goods produced within Australia.

Scope and Application

The Tariff Concessions Revocation Instrument 87/2006 operates under the framework established by Part XVA of the Customs Act 1901, which provides for the creation and revocation of Tariff Concession Orders (TCOs) by the Chief Executive Officer of Customs. This particular Instrument revokes TCO 0513455, which pertains to knife gate valves, following a request from Tyco Flow Control Pacific Pty Ltd. The Act applies to any entity or individual affected by the TCOs, particularly those engaged in the production or importation of goods subject to such concessions. The revocation of TCO 0513455 affects the industries involved in the production and importation of knife gate valves. The scope of this Act is national, as it falls under the Commonwealth jurisdiction, affecting all states and territories of Australia. There are no exclusions or exemptions specified within the Act itself, although the applicability of the concessions and their revocation is subject to the conditions outlined in the Act. The CEO’s decision to revoke the TCO is made on a case-by-case basis, considering the specific circumstances and criteria set out in the Customs Act 1901.

Key Provisions

The Tariff Concessions Revocation Instrument 87/2006 (Instrument) operates under sections 269C, 269P, 269SB, 269SC, and 269SD of the Customs Act 1901 to revoke Tariff Concession Order (TCO) 0513455, which covers knife gate valves. Section 269C of the Act outlines the criteria for making a TCO, requiring the CEO to ensure that no substitutable goods are produced in Australia on the day the application is lodged. Section 269P then permits the CEO to make a TCO if these criteria are met. Section 269SB allows a producer of substitutable goods to request the CEO to revoke a TCO, setting the stage for potential revocation. Under section 269SC, the CEO must revoke the TCO if satisfied that the applicant is indeed a producer of substitutable goods and that the TCO would not have been made on the day the application was lodged. The Act imposes specific obligations on the parties involved. The CEO, under section 269SC(1) and (3), must make an order revoking the TCO if satisfied of the two conditions mentioned earlier. The CEO must also, pursuant to section 269SC(1A), publish a notice in the Gazette as soon as practicable after receiving a revocation request. This notice must include details of the request and the TCO in question. These obligations ensure transparency and due process in the revocation process. Failure to comply with the provisions of the Customs Act 1901 or the Instrument may result in various consequences. However, the explanatory statement does not specify any particular offences, penalties, or consequences for breaches of the Act or the Instrument. It is essential to consult the full text of the Customs Act 1901 and related regulations for comprehensive information on penalties and legal ramifications for non-compliance. The revocation of TCO 0513455, as stipulated in the Instrument, took effect on 20 September 2006, the same day the Instrument was made, as per subsection 269SC(6). This subsection ensures that the revocation order comes into force on the date the revocation request was lodged, despite any retrospective legislative restrictions as per section 12 of the Legislative Instruments Act 2003.