Document ID: chunk:federal_register_of_legislation:C2025C00155:section:269sd:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 269SD (pt 2/2)
Character Range: 1704457–1706123

the subject of the TCO has not, with effect from a particular day, applied to those goods, the Comptroller‑General of Customs must:
 (d) make an order revoking the TCO with effect from that day; and
 (e) make a new TCO in respect of the goods with effect from the revocation.
 (2A) 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:
 (a) make an order revoking the TCO with effect from that day; and
 (b) make a new TCO in respect of the goods with effect from that day.
 (3) 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:
 (a) make an order revoking the TCO with effect from the day the TCO came into force; and
 (b) make a new TCO in respect of goods that corrects the error with effect from the revocation.
 (4) 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.
 (5) 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.
 (6) This section has effect despite section 12 of the Legislation Act 2003.