The Commercial Tariff Concession and By-law Systems

CONTENTS

Preliminaries
Cover, Copyright, Signing Page, Acknowledgements; Terms of Reference, Contents, Abbreviations, Overview, Summary of Recommendations

PART I BACKGROUND

1 Introduction

2 The Role of the Tariff

PART II THE COMMERCIAL TARIFF CONCESSION SYSTEM

3 The Present Commercial Tariff Concession System
3.1 Background to the CTCS
3.2 Legislation
3.3 Administrative procedures
3.4 Use of the System
3.5 Administrative costs
3.6 Problems

4 Economic Effects of the Commercial Tariff Concession System
4.1 Incidence of import concessions
4.2 The economy-wide effects of the CTCS
4.3 Other effects of concessions
4.4 Assessment

5 Improving the CTCS Criteria
5.1 Goods serving similar functions
5.2 Capable of being produced in the normal course of business
5.3 Discretionary criteria

6 Improving the Coverage of the CTCS
6.1 Definition of 'made in Australia'
6.2 Exclusions
6.3 End-use provisions
6.4 Revocations
6.5 Breadth of CTCOs
6.6 Multiple tariff classifications for CTCOs

7 Improving the CTCS Administration
7.1 Dispute resolution
7.2 Satisfying the Comptroller
7.3 Operative dates and processing times
7.4 Fees
7.5 Transparency

PART III THE BY-LAW SYSTEM

8 The Present By-law System
8.1 Background
8.2 Existing Policy Items
8.3 Mechanisms for change
8.4 Supplementary provisions

9 Improving the By-law System
9.1 The role of the By-law system
9.2 Creating and changing By-laws
9.3 Issues on particular Policy Items
9.4 Supplementary provisions

PART IV CONCLUDING OBSERVATIONS

10 Concluding observations

APPENDICES

A Conduct of the inquiry

B Relevant legislation and regulations

C Concessional Items

D Some relevant statistics

E Assistance effects of import concessions

F Economic effects of tariff concessions

G Overseas concession schemes

H Participants' requests and suggestions

Glossary

References