Customs Act 1901

``36 Definitions  
36
In this Part:

CEO
means the Chief Executive Officer of Customs.

commencing time
means the time at which this Act commences.

CTCO
means a Commercial Tariff Concession Order having effect under Part XVA of the Customs Act as that Part is continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 .

Customs Act
means the Customs Act 1901 .

TCO
means a Tariff Concession Order in force under Part XVA of the Customs Act .

37 Applications made, but not decided, before the commencing time  

37(1)
An application for a TCO received by the CEO before the commencing time but not decided before that time is to be decided under the Customs Act as in force immediately before that time.

(2)
If the CEO is satisfied that an application to which subitem (1) applies meets the core criteria on the basis of paragraph 269C(a) of the Customs Act as in force immediately before the commencing time, the resulting TCO continues in force, subject to the operation of items 39, 40 and 41, after the commencing time, as if it had been made under the Customs Act as amended by this Act.

(3)
If the CEO is satisfied that an application to which subitem (1) applies meets the core criteria on the basis of paragraph 269C(b) of the Customs Act as in force immediately before the commencing time, the resulting TCO is taken to have effect, subject to the operation of items 39, 40 and 41, only until the commencing time, as if it had been revoked by the CEO under section 269SD of the Customs Act , with effect from that time.

38 Revocation of CTCOs and TCOs made before the commencing time  

38(1)
In spite of subsection 20(1) of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 , after the commencing time, the revocation of a CTCO in force immediately before that time is to be decided under the Customs Act as amended by this Act as if it were a TCO made under the Customs Act as amended by this Act.

(2)
After the commencing time:

(a) the CEO may, on his or her own initiative, revoke a TCO in force immediately before the commencing time in accordance with the Customs Act as amended by this Act; and

(b) subject to subitem (3), a request for the revocation of a TCO in force immediately before that time (whether or not the request was made before that time) is to be decided under the Customs Act as amended by this Act.

(3)
If a request for a revocation of a TCO is lodged with Customs before, but has not been finally determined before, the commencing time:

(a) the CEO must first decide whether the revocation should be made under the Customs Act as in force immediately before that time; and

(b) if the CEO is not satisfied that the revocation should be made under the Customs Act as then in force, the CEO must decide whether the revocation should be made under the Customs Act as amended by this Act.

(4)
A decision to revoke a TCO pursuant to paragraph (3)(a) of this item takes effect, subject to the operation of items 39, 40 and 41, on the day the request for the revocation was lodged. The Customs Act as in force immediately before the commencing time applies to that revocation as if it were made before that time.

(5)
In spite of subsection 269SC(6) of the Customs Act as amended by this Act, a decision to revoke a TCO pursuant to paragraph (3)(b) of this item takes effect, subject to the operation of items 39, 40 and 41, at the commencing time.

39 Internal review  

39(1)
If:

(a) a person makes an application for a TCO before the commencing time; and

(b) the CEO makes a decision on that application; and

(c) an application under section 269SH of the Customs Act for reconsideration of that decision:

(i) is made before that time but is not finally determined before that time; or

(ii) is made after that time;

the application for reconsideration is to be decided under the Customs Act as in force immediately before that time.

(2)
If:

(a) a person lodges a request for the revocation of a TCO before the commencing time; and

(b) the CEO makes a decision in respect of that request; and

(c) an application under section 269SH of the Customs Act for reconsideration of that decision:

(i) is made before that time but is not finally determined before that time; or

(ii) is made after that time;

the application for reconsideration is to be decided under:

(d) the Customs Act as in force immediately before that time; and

(e) if, in considering the application, the CEO is not satisfied that the revocation sought by the request would have been made under the Customs Act as then in force - the Customs Act as amended by this Act.

(3)
If the CEO:

(a) on a reconsideration of a decision referred to in paragraph (1)(b) of this item; or

(b) on a reconsideration of a decision referred to in paragraph (2)(b) of this item;

makes a decision resulting in the granting of a new TCO on the basis of paragraph 269C(a) of the Customs Act as in force immediately before the commencing time, that new TCO is taken to continue in force, subject to the operation of items 40 and 41, after that time, as if it had been made under the Customs Act as amended by this Act.

(4)
If the CEO:

(a) on a reconsideration of a decision referred to in paragraph (1)(b) of this item; or

(b) on a reconsideration of a decision referred to in paragraph (2)(b) of this item;

makes a decision resulting in the granting of a new TCO on the basis of paragraph 269C(b) of the Customs Act as in force immediately before the commencing time, that new TCO is taken to have effect, subject to the operation of items 40 and 41, only until that time, as if it had been revoked by the CEO under section 269SD of the Customs Act with effect from that time.

(5)
If the CEO, on a reconsideration of a decision referred to in paragraph (2)(b) of this item, makes a decision resulting in the revocation of the TCO on the basis of the Customs Act as in force immediately before the commencing time:

(a) the revocation takes effect, subject to the operation of items 40 and 41, on the day the request referred to in paragraph (2)(a) of this item was lodged; and

(b) the Customs Act as in force immediately before the commencing time applies to that revocation as if it were made before that time.

(6)
If the CEO, on a reconsideration of a decision referred to in paragraph (2)(b) of this item, makes a decision resulting in the revocation of the TCO on the basis of the Customs Act as amended by this Act, then, in spite of subsection 269SC(6) of the Customs Act as amended by this Act, the revocation takes effect, subject to the operation of items 40 and 41, at the commencing time.

40 AAT review  

40(1)
If:

(a) a person makes an application for a TCO before the commencing time; and

(b) the CEO makes a decision on that application; and

(c) the CEO subsequently reconsiders that decision under section 269SH; and

(d) application to the Administrative Appeals Tribunal under paragraph 273GA(1)(n) of the Customs Act for review of the decision on that reconsideration:

(i) is made before that time but is not finally determined before that time; or

(ii) is made after that time;

the application for review is to be decided under the Customs Act as in force immediately before that time.

(2)
If:

(a) a person lodges a request for the revocation of a TCO before the commencing time; and

(b) the CEO makes a decision in respect of that request; and

(c) the CEO subsequently reconsiders that decision under section 269SH; and

(d) application to the Administrative Appeals Tribunal under paragraph 273GA(1)(q) of the Customs Act for review of the decision on that reconsideration:

(i) is made before that time but is not finally determined before that time; or

(ii) is made after that time;

the application for review is to be decided under:

(e) the Customs Act as in force immediately before that time; and

(f) if, in considering the application, the Administrative Appeals Tribunal is not satisfied that the revocation sought by the request would have been made under the Customs Act as then in force the Customs Act as amended by this Act.

(3)
If:

(a) a person lodges a request for the revocation of a TCO before the commencing time; and

(b) the CEO makes a decision in respect of that request; and

(c) the CEO subsequently reconsiders that decision under section 269SH; and

(d) application to the Administrative Appeals Tribunal under paragraph 273GA(1)(r) of the Customs Act for review of the decision on that reconsideration:

(i) is made before that time but is not finally determined before that time; or

(ii) is made after that time;

the application for review is to be decided under the Customs Act as in force immediately before that time.

(4)
If the Tribunal:

(a) on reviewing a decision made on a reconsideration referred to in paragraph (1)(c) of this item; or

(b) on reviewing a decision made on a reconsideration referred to in paragraph (3)(c) of this item;

makes a decision resulting in the granting of a new TCO on the basis of paragraph 269C(a) of the Customs Act as in force immediately before the commencing time, that new TCO is taken to continue in force, subject to the operation of item 41, after that time, as if it had been made under the Customs Act as amended by this Act.

(5)
If the Tribunal:

(a) on reviewing a decision made on a reconsideration referred to in paragraph (1)(c) of this item; or

(b) on reviewing a decision made on a reconsideration referred to in paragraph (3)(c) of this item;

makes a decision resulting in the granting of a new TCO on the basis of paragraph 269C(b) of the Customs Act as in force immediately before the commencing time, that new TCO is taken to have effect, subject to the operation of item 41, only until that time, as if it had been revoked by the CEO under section 269SD of the Customs Act with effect from that time.

(6)
If the Tribunal, on reviewing a decision made on a reconsideration referred to in paragraph (2)(c) of this item, makes a decision resulting in the revocation of the TCO on the basis of the Customs Act as in force immediately before the commencing time:

(a) that revocation takes effect, subject to the operation of item 41, on the day the request referred to in paragraph (2)(a) of this item was lodged; and

(b) the Customs Act as in force immediately before the commencing time applies to the revocation as if it were made before that time.

(7)
If the Tribunal, on reviewing a decision made on a reconsideration referred to in paragraph (2)(c) of this item, makes a decision resulting in the revocation of the TCO on the basis of the Customs Act as amended by this Act, then, in spite of subsection 269SC(6) of the Customs Act as amended by this Act, the revocation takes effect, subject to the operation of item 41, at the commencing time.

41 Pending proceedings in the Federal Court or High Court  
41
If legal proceedings have been brought in the Federal Court of Australia or the High Court of Australia in relation to:

(a) an application for a TCO made under section 269F of the Customs Act before the commencing time; or

(b) a request for a revocation of a TCO lodged under section 269SB of the Customs Act before that time;

then the Customs Act as in force immediately before that time continues to apply in relation to that application or request for the purposes of those proceedings.

…

43 Effect of revocation on goods in transit and capital equipment on order  

43(1)
In this item:

revoked instrument
means:

(a) a TCO that is taken to have been revoked under item 37, 39 or 40 of this Schedule; or

(b) a by-law or determination that is taken to have been revoked under item 42 of this Schedule.

(2)
Subject to subitem (3), a revoked instrument ceases to apply in relation to goods entered for home consumption after the time when the revocation comes into effect.

(3)
Despite its revocation, the instrument continues to apply in relation to:

(a) goods that:

(i) were imported into Australia before the time when the revocation came into effect; and

(ii) are entered for home consumption before the commencing time, or on, or within 28 days after, the day when the commencing time occurs; and

(b) goods that:

(i) were in transit to Australia at the commencing time; and

(ii) are entered for home consumption before, on, or within 28 days after, the day on which they were imported into Australia.

(4)
For the purposes of subparagraph (3)(b)(i) of this item, goods are taken to be in transit to Australia only if they have left for direct shipment to Australia from a place of manufacture, or a warehouse, in the country from which they are being exported.

(5)
If an officer of Customs is satisfied that, after a revoked instrument in relation to made-to-order capital equipment comes into force but before its revocation in accordance with item 37, 39, 40 or 42 of this Schedule, a firm order had been placed for the purchase of any such equipment:

(a) if the instrument is a by-law or determination that is taken to have been revoked under item 42 of this Schedule the instrument continues to apply in relation to the importation into Australia of that equipment if the equipment is entered for home consumption on or before 15 February 1997; and

(b) in any other case the instrument continues to apply in relation to the importation into Australia of that capital equipment.

(6)
In this item:

made-to-order capital equipment
has the same meaning as in section 269SG of the Customs Act as amended by this Act.''

``1 Definitions  
1
In this Schedule, unless the contrary intention appears:

CEO
means the Chief Executive Officer of Customs.

CTCO
means a Commercial Tariff Concession Order having effect under Part XVA of the Customs Act 1901 as that Part is continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 .

Customs Act
means the Customs Act 1901 .

heading
, in relation to the 1987 Act or the 1995 Act, means a heading or subheading in Schedule 3 to the Act or the Act as proposed to be altered by a Customs Tariff alteration proposed in the Parliament.

item
, in relation to the 1987 Act or the 1995 Act, means an item in Schedule 34 to the Act or the Act as proposed to be altered by a Customs Tariff alteration proposed in the Parliament.

partial concordance
means the instrument prepared by the CEO under item 4 of this Schedule.

TCO
means a Tariff Concession Order in force under Part XVA of the Customs Act 1901 .

1987 Act
means the Customs Tariff Act 1987 .

1995 Act
means the Customs Tariff Act 1995 .

…

3 TCOs and CTCOs  

3(1)
Subject to this item, if a TCO or CTCO made or taken to have been made in relation to the 1987 Act is in force immediately before 1 July 1996 (a concession order ), it is taken, on and after that date, to have been made in relation to the 1995 Act.

(2)
Subitem (1) does not affect the operation of the concession order in relation to the 1987 Act.

(3)
If:

(a) a concession order contains, or is taken to contain, a reference to a heading in Schedule 3 to the 1987 Act; and

(b) a heading having the same heading number also occurs in Schedule 3 to the 1995 Act but does not feature in the partial concordance;

then, on and after 1 July 1996, the concession order has effect as if the reference were a reference to the heading in Schedule 3 to the 1995 Act.

(4)
If:

(a) a concession order contains, or is taken to contain, a reference to a particular heading in Schedule 3 to the 1987 Act; and

(b) in accordance with the partial concordance, that heading:

(i) corresponds with a heading in Schedule 3 to the 1995 Act; but

(ii) does not correspond with more than one heading in Schedule 3 to the 1995 Act;

then, on and after 1 July 1996, the concession order has effect as if the reference to that particular heading were a reference to the corresponding heading in Schedule 3 to the 1995 Act, whether or not that heading in Schedule 3 to the 1995 Act also corresponds with another heading in Schedule 3 to the 1987 Act.

(5)
If:

(a) a concession order contains, or is taken to contain, a reference to a heading in Schedule 3 to the 1987 Act; and

(b) in accordance with the partial concordance, that heading corresponds with more than one heading in Schedule 3 to the 1995 Act;

then:

(c) the concession order ceases to have effect on 1 July 1996; and

(d) the CEO must, for the sole purpose of identifying the Customs tariff classification that not applies to the goods the subject of the concession order and in accordance with subitem (6), remake the concession order to take effect on and after 1 July 1996.

(6)
For the purposes of paragraph (5)(d), the CEO remakes a concession order by written order or orders in relation to each heading in Schedule 3 to the 1995 Act (the corresponding heading ) that:

(a) in accordance with the partial concordance, corresponds to the heading in Schedule 3 to the 1987 Act referred to in the original concession order; and

(b) applies to the goods concerned having regard to the description of the goods contained in the original concession order and the description contained in the corresponding heading.

(7)
An order remaking a concession order has effect as if:

(a) in the case of a concession order that is a CTCO the order were a CTCO that is referred to in section 20 of the Customs Legislation (Tariff Concessions and Anti- Dumping) Amendment Act 1992 ; and

(b) in the case of a concession order that is a TCO:

(i) the order were a TCO made under Part XVA of the Customs Act; and

(ii) the requirements under subsection 269R(1) of the Customs Act concerning the making of a TCO had been complied with in relation to the making of the order.

(8)
An order remaking a concession order must be published in the Gazette as soon as practicable after it is made.

(9)
A failure to comply with subitem (8) in relation to an order made under paragraph (5)(d) of this item does not affect the validity of that order.

4 CEO to prepare a partial concordance  

4(1)
The CEO must, as soon as practicable after the commencement of this Act, prepare a written instrument showing, in relation to a particular heading in Schedule 3 to the 1987 Act, any heading in Schedule 3 to the 1995 Act that corresponds to that particular heading.

(2)
The instrument must not include a heading in the 1987 Act if there is a heading having the same heading number in Schedule 3 to the 1995 Act and both headings cover the same goods.

(3)
As soon as practicable after the instrument has been made, the CEO must:

(a) publish the instrument in the Gazette , and

(b) by notice published in the Gazette , inform all interested persons of the making of the instrument and state in the notice that a copy of the instrument may be inspected at the principal office of the Australian Customs Service in each State and Territory at any reasonable time.

(4)
The CEO must cause a copy of the instrument to be kept at the principal office of the Australian Customs Service in each State and Territory so that a person may inspect the copy at any reasonable time.

5 TCO applications made before 1 July 1996  

5(1)
If:

(a) an application for a TCO is lodged but has not been finally determined before 1 July 1996; and

(b) a decision is made under Part XVA of the Customs Act to make the TCO to take effect before that day;

then, in making the TCO under that Part, the CEO must:

(c) make a TCO that relates to the period before 1 July 1996 during which the TCO is taken to be in force by reference to the heading in Schedule 3 to the 1987 Act that applies to the goods concerned; and

(d) make a further TCO or further TCOs that relate to any subsequent period during which the TCO is in force by reference to the heading or each heading in Schedule 3 to the 1995 Act that applies to the goods concerned.

(2)
If:

(a) an application for an internal review concerning a reconsideration of a TCO application is lodged under section 269SH of the Customs Act but has not been finally determined before 1 July 1996; and

(b) a decision is made under that section to make the TCO to take effect before that day;

the CEO must:

(c) make a TCO that relates to the period before 1 July 1996 during which the TCO is taken to be in force by reference to the heading in Schedule 3 to the 1987 Act that applies to the goods concerned; and

(d) make a further TCO or further TCOs that relate to any subsequent period during which the TCO is in force by reference to the heading or each heading in Schedule 3 to the 1995 Act that applies to the goods concerned.

(3)
If:

(a) an application for review by the Administrative Appeals Tribunal (the AAT ) is made before 1 July 1996 but has not been finally determined before that day in relation to a reconsideration of a decision under subsection 269P(1) of the Customs Act concerning a TCO application; and

(b) the AAT decides under subsection 269P(1) of the Customs Act that the TCO application meets the core criteria; and

(c) as a result of the AAT's decision, the CEO is to make the TCO under section 269P of that Act to take effect before 1 July 1996;

then, in making the TCO under that section, the CEO must:

(d) make a TCO that relates to the period before 1 July 1996 during which the TCO is taken to be in force by reference to the heading in Schedule 3 to the 1987 Act that applies to the goods concerned; and

(e) make a further TCO or further TCOs that relate to any subsequent period during which the TCO is in force by reference to the heading or each heading in Schedule 3 to the 1995 Act that applies to the goods concerned.'']