Customs Act 1901

If:

a TCO is in force on a particular day; and

the Comptroller‑General of Customs believes that if:

the TCO were not in force on that day; and

that day were the day on which the application for the TCO was lodged;

declaring his or her intention, subject to subsection (1AB), to make an order revoking the TCO with effect from that particular day (the intended revocation day); and

inviting any person who might be affected by the revocation of that TCO to give a written submission to the Comptroller‑General of Customs within 28 days of the notice concerning the proposed revocation.

Within 60 days after the date of publication of the notice referred to in subsection (1AA), the Comptroller‑General of Customs must, after consideration of the matters raised in any submissions made in response to the invitation and of any other relevant matters:

decide whether or not he or she is satisfied of the matters referred to in paragraph (1AA)(b); and

if the Comptroller‑General of Customs is so satisfied—make an order revoking the TCO with effect from the intended revocation day.

If the Comptroller‑General of Customs is satisfied that a TCO is no longer required because the general tariff rate in respect of the goods the subject of the order has been reduced to “Free”, the Comptroller‑General of Customs may make an order revoking the TCO with effect from the day the tariff rate was so reduced.

If the Comptroller‑General of Customs is satisfied on any day that a TCO is no longer required because, in the 2 years preceding that day, the TCO has not been quoted in an import entry to secure a concessional rate of duty, the Comptroller‑General of Customs may make an order revoking the TCO with effect from that day.

If the Comptroller‑General of Customs is satisfied that:

because of an amendment of a Customs tariff; or

having regard to a decision of a court or of the Administrative Review Tribunal; or

having regard to written advice on the matter given by an officer of Customs;

make an order revoking the TCO with effect from that day; and

make a new TCO in respect of the goods with effect from the revocation.

If, because of an amendment of a Customs Tariff, the Comptroller‑General of Customs is satisfied that the tariff classification that is stated in a TCO to apply to the goods the subject of the TCO will not apply to those goods from a particular day, the Comptroller‑General of Customs may:

make an order revoking the TCO with effect from that day; and

make a new TCO in respect of the goods with effect from that day.

If the Comptroller‑General of Customs is satisfied that, in making a TCO, there has been a transcription error in the description of goods the subject of the TCO including the tariff classification that is stated in the TCO to apply to the goods, the Comptroller‑General of Customs may:

make an order revoking the TCO with effect from the day the TCO came into force; and

make a new TCO in respect of goods that corrects the error with effect from the revocation.

The particular day referred to in subsection (2) may be the day on which the TCO that is revoked came into force or a later day.

If the Comptroller‑General of Customs is satisfied that a TCO contains a description of the goods the subject of the order in terms of their intended end use, the Comptroller‑General of Customs may make an order revoking the TCO with effect from the revocation.

This section has effect despite section 12 of the Legislation Act 2003.