Overview

The Tariff Concessions Revocation Instrument No. 89/2011, enacted on 27 July 2011, serves to revoke Tariff Concession Order (TCO) 0516042 under the Customs Act 1901. This instrument was introduced to address the issue of unused tariff concessions that have not been quoted in an import entry over a two-year period, thereby rendering them unnecessary. The revocation of TCO 0516044 was carried out by the Chief Executive Officer of Customs, acting under the authority granted by the Customs Act, specifically subsection 269SD(1A). The policy objective, as implied, is to ensure that tariff concessions are effectively utilised to benefit the Australian economy by removing concessions that are not being actively used. This action is consistent with the Act's aim to maintain an efficient and responsive tariff regime.

Scope and Application

The Tariff Concessions Revocation Instrument No. 89/2011 pertains to the Customs Act 1901, specifically targeting Tariff Concession Orders (TCOs) that provide for reduced customs duties on certain imported goods. The act applies to the Chief Executive Officer of Customs (CEO), who is empowered under sections 269C and 269P to make or revoke TCOs based on specific criteria. This revocation instrument applies to TCO 0516042, which the CEO has revoked due to its non-utilisation in the preceding two years, as permitted by subsection 269SD(1A) of the Act. The instrument is effective from the day the CEO is satisfied that the TCO has not been used, and it does not extend to any other TCOs or entities, thereby limiting its scope to the particular TCO that is the subject of revocation. The instrument is applicable across the Commonwealth of Australia, aligning with the overarching jurisdiction of the Customs Act. There are no stated exclusions or exemptions in this specific instrument, but the broader Customs Act may contain provisions that exclude certain goods, entities, or transactions from its application. Any further specifications or extensions of application are typically handled through subordinate instruments, which may be subject to consultation and legislative scrutiny.

Key Provisions

The Tariff Concessions Revocation Instrument No. 89/2011, made under section 269SD(1A) of the Customs Act 1901, revokes Tariff Concession Order (TCO) 0516042. This revocation was implemented because the Chief Executive Officer (CEO) of Customs was satisfied that the TCO had not been used in the two years preceding the revocation date. The revocation is effective from the day the CEO became satisfied about the lack of usage. The CEO’s satisfaction that a TCO is no longer required is based on the condition that it has not been quoted in an import entry to secure a concessional rate of duty within the preceding two years. The Customs Act 1901 imposes certain obligations on the CEO of Customs concerning TCOs. Specifically, section 269SD(1A) mandates that the CEO can revoke a TCO if satisfied that it is no longer required due to non-utilisation for a specific period. The revocation of TCO 0516042 was carried out in accordance with these provisions, ensuring that the process aligns with the legislative requirements. The Act also ensures that the revocation takes effect from the date of the CEO’s satisfaction, as specified in section 269SD(6), which allows for the order to have retrospective effect despite the general prohibitions under section 12 of the Legislative Instruments Act 2003. There are no specific offences, penalties, or civil/criminal consequences outlined for the non-compliance or breach of the provisions in the Tariff Concessions Revocation Instrument No. 89/2011. However, the revocation of a TCO would generally lead to the cessation of the lower customs duty rate for the goods covered by that TCO. Businesses that relied on the TCO for tariff concessions would need to adjust their import entries to reflect the higher standard duty rate applicable to those goods. The revocation does not impose any direct penalties on entities that may have previously benefited from the TCO, but it does mean they can no longer claim the concessional rates unless a new TCO is applied for and approved.