Skip to Content
 Close search

Commercial tariff concession and by-law systems

Industry Commission inquiry report

This report was signed on 8 March 1991.

Download this publication

  • 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

Printed copies

This publication is only available online.

Publications feedback

We value your comments about this publication and encourage you to provide feedback.

Submit publications feedback