Customs Regulations 1926
185Restrictions on TCOs
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185 Restrictions on TCOs
(1) Subject to subregulation (2), and for the purposes of subsection 269SJ(1) of the Act, a TCO should not extend to goods: (a) in respect of which the general rate of customs duty specified in the Customs Tariff Act 1995 is: (i) 15%; or (ii) from 1 January 2005—10%; or (b) classified under a heading or subheading in column 2 of an item in Schedule 2 unless: (i) the goods are listed in column 3 of the item as goods to which this restriction does not apply; or (ii) the goods are listed in column 3 of item 6 of Schedule 2 and are excise‑equivalent goods; or (c) that are excise‑equivalent goods, other than: (i) goods that are listed in column 3 of item 6 of Schedule 2; and (ii) goods classified under subheading 3817.00.10; and (iii) goods classified under heading 3819.00.00.
Note: Excise‑equivalent goods are prescribed in regulation 1D.
(2) The restriction in paragraph (1)(a) does not apply to the making or operation of a TCO in respect of: (a) a passenger motor vehicle part that was manufactured at least 30 years before the day on which the TCO comes into force; or (b) a reproduction, manufactured at any time, of a passenger motor vehicle part that was manufactured at least 30 years before the day on which the TCO comes into force; or (c) goods that are classified under the following headings and subheadings: (i) subheading 3006.10.29; (ii) heading 4203; (iii) headings 5007 to 6405 (inclusive), except goods of a kind used as passenger motor vehicle components classified under subheading 5911.90; (iv) heading 9021; (v) heading 9619; or (d) passenger motor vehicle parts or components that, if they had been entered for home consumption on 14 July 1996, would have been the subject of a Commercial Tariff Concession Order: (i) having effect under Part XVA of the Act as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992; and (ii) that was in force on that date; or (e) liquid fuel carburettors; or (f) sparking plugs.