Commercial tariff concession and by-law systems
Industry Commission inquiry report
This report was signed on 8 March 1991.
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The Commercial Tariff Concession and By-law Systems (PDF 1.3 MB)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
