119Revocation of tariff rate quota certificates

119 Revocation of tariff rate quota certificates

Revocation on request (1) The Secretary must revoke a tariff rate quota certificate in relation to a consignment of a quota type for export in a quota year if: (a) the person to whom the certificate was issued requests the Secretary to do so; and (b) the certificate has not been accepted by the relevant destination authority; and (c) if hard copies of the certificate were issued—the person gives the Secretary: (i) all of the hard copies of the certificate; or (ii) a declaration, in any form the Secretary requires and accompanied by any evidence the Secretary requires, about why the copies cannot be given. Revocation on own initiative (2) The Secretary may revoke a tariff rate quota certificate in relation to a consignment of a quota type for export in a quota year if: (a) the certificate has not been accepted by the relevant destination authority; and (b) any of the following apply: (i) the certificate is incorrect in any respect; (ii) the consignment does not leave Australian territory within 6 weeks after the certificate was issued; (iii) the person to whom the certificate was issued fails to provide facilities and assistance to an auditor as required by section 271 of the Act or fails to comply with a request made by an auditor under paragraph 272(1)(a) of the Act; (iv) the person does not hold, or ceases to hold, any licence required under a law of the Commonwealth to export the consignment; (v) a relevant Commonwealth liability in relation to a tariff rate quota certificate, in relation to a consignment of any quota type, has not been paid by the person (including if the person is jointly liable with another person or other persons); (vi) the person’s business as an exporter of the kind of goods is not financially viable or is not likely to remain so; (vii) the Secretary considers that it would not be in the best interests of the industry relating to the kind of goods for the person to continue to hold the certificate.

Note: A decision under subsection (2) to revoke a tariff rate quota certificate is a reviewable decision (see section 120 of this instrument and Part 2 of Chapter 11 of the Act).

Record and notice of revocation (3) If the Secretary revokes a tariff rate quota certificate under this section, the Secretary must: (a) record the revocation of the certificate in an electronic system maintained by the Department; and (b) if the revocation was under subsection (2), notify the person to whom the certificate was issued, in writing, of the revocation. (4) A notice under paragraph (3)(b) must include: (a) the reasons for the revocation; and (b) information about the person’s right to have the decision reviewed. Effect of revocation on calculations (5) For the purposes of working out the weight of tariff rate quota certificates that have been issued in relation to consignments of a quota type, a tariff rate quota certificate that is revoked under this section is taken never to have been issued. (6) However, subsection (5) does not apply in relation to determining, for the purposes of the high‑fill trigger method, whether the allocation trigger for a quota type and a quota year occurs.