Customs Act 1901

PART XVA - TARIFF CONCESSION ORDERS  

Division 2 - Making and processing TCO applications  

SECTION 269N   REPROCESSING OF TCO APPLICATIONS  

269N(1)    

If, after gazettal day in respect of a TCO application but before a decision is made on the application, the Comptroller-General of Customs is satisfied that:

(a) because of an amendment of a Customs Tariff; or

(b) having regard to a decision of a court or of the Administrative Appeals Tribunal; or

(c) having regard to written advice on the matter given by an officer of customs;

the tariff classification that was stated in the notice published in the Gazette under section 269K to apply to the goods the subject of the application has not, with effect from the gazettal day or a later day, applied to the goods, the Comptroller-General of Customs must take action to reprocess the application.

269N(2)    

If the Comptroller-General of Customs is satisfied that, in publishing a notice in the Gazette under section 269K in relation to a TCO application, there has been a transcription error in the description of the goods the subject of the application including the tariff classification that is stated to apply to the goods, the Comptroller-General of Customs must take action to reprocess the application.

269N(3)    

Where the Comptroller-General of Customs is required to take action under subsection (1) or (2), he or she must, as soon as practicable after becoming so required, notify:

(a) the applicant; and

(b) all persons from whom submissions in relation to the application have been received; and

(c) all persons from whom submissions in relation to the application have been sought;

that, for the reasons specified in subsection (1) or (2), it is necessary to reprocess the application and that a new notice of the application will be published in the Gazette for that purpose.

269N(4)    

As soon as practicable after giving a notice under subsection (3), the Comptroller-General of Customs must publish in the Gazette a new notice under subsection 269K(1) in relation to the TCO application in substitution for the notice previously published.

269N(5)    

A person who had lodged a submission in relation to the original notice published under section 269K in respect of a TCO application may notify the Comptroller-General of Customs in writing, not later than 50 days after the day of publication of the substituted notice under that section, that he or she wishes to proceed with the submission, or wishes to proceed with it subject to stated modifications, as if it had been provided in response to the substituted notice and, where the Comptroller-General of Customs is so notified, the submission is to be treated as if it had been so provided on the day of that notification.

269N(6)    
If a TCO is made in respect of a TCO application that is reprocessed in accordance with this section, the day on which the TCO is to be taken to come into force is unaffected by the decision to reprocess that application.