Tariff Concession Order 0602273

The central concept is the Tariff Concession Order made under section 269P of the Customs Act 1901. This instrument creates a direct link between a specific description of goods and item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. The order uses a table format with column 1 containing the description of goods including the customs tariff classification and column 2 recording the schedule 4 item number.

Another key concept is the customs tariff classification 8479.89.90, which appears in the description of the goods. The order treats this classification as the relevant heading for the water treaters that satisfy the axis and power criteria. The concept of Schedule 4 concessions is also present, with item 50 identified as the applicable item that governs the duty treatment once the order is in force.

The order incorporates the concept of an operative date, stated as 16.01.06, and an ongoing duration until revocation under sections 269SC or 269SD of the Customs Act 1901. These sections represent the administrative mechanisms for ending or altering the concession. The TCO number TC 0602273 serves as the identifier for the order in import processes.

From the related retrieval context, the order sits alongside concepts in the Customs Tariff (Anti-Dumping) Act 1975, including the imposition of dumping duties under section 8 and countervailing duties under section 10 on goods that are the subject of notices under subsections 269TG(1) or (2) or 269TJ(1) or (2) of the Customs Act. The order itself does not address those additional duties. The related context also refers to tariff rate quota systems under section 23A of the Export Control Act 1982, although that provision concerns export administration rather than the import concession created by this order.

The order affects importers who bring goods matching the description into Australia under classification 8479.89.90. Such importers may rely on the link to item 50 of Schedule 4 when completing import declarations. Customs brokers and freight forwarders who prepare those declarations are directly involved in applying the order.

Compliance professionals within importing organisations must verify that incoming water treaters satisfy both the requirement of not less than 2 axes and the power limit of not greater than 250 watts. The Australian Border Force, through its collectors and authorised persons, is responsible for assessing whether the goods meet the description before allowing the concessional treatment.

The order may indirectly affect suppliers and manufacturers of inversion aerator and agitator and circulator water treaters located outside Australia, as the concession can influence the landed cost of the equipment. Australian entities that purchase or install such equipment for water treatment purposes are also affected through the duty outcome.

The related retrieval context shows connections to other parties, such as those subject to passenger movement charge provisions under the Passenger Movement Charge Collection Act 1978 or shipping levy requirements under the Protection of the Sea (Shipping Levy Collection) Act 1981, but those acts do not apply to the goods covered by this order. The order does not name any specific persons or companies and operates generally for any importer of qualifying goods.

The order creates a right for importers to access the treatment provided by item 50 of Schedule 4 to the Customs Tariff Act 1995 when the imported goods are water treaters, inversion aerator and agitator and circulator that have both not less than 2 axes and power not greater than 250 watts and are classified under 8479.89.90. This right exists only while the order remains in force from its operative date of 16.01.06.

Importers have a corresponding duty to ensure that any claim for the concession is supported by evidence that the goods satisfy the exact description in column 1 of the table. The order requires that both listed conditions are met; goods that fail either condition do not qualify. Importers must also ensure the correct tariff classification is used.

The order confers no right to the concession for goods imported before 16.01.06. It provides no right to continue the concession after revocation under sections 269SC or 269SD of the Customs Act 1901. The text does not create any new reporting obligations beyond those already existing under the Customs Act 1901 for import declarations.

From the related retrieval context, the right to the concession under this order does not remove the obligation to pay any dumping duty imposed under section 8 of the Customs Tariff (Anti-Dumping) Act 1975 or countervailing duty under section 10 of that Act where a notice under subsection 269TG(1) or (2) or 269TJ(1) or (2) of the Customs Act applies. Interim duties remain payable pending final assessment in those cases.

The order itself contains no penalty provisions. Enforcement occurs through the existing provisions of the Customs Act 1901 that govern the payment of customs duty and the accuracy of import declarations. Where goods do not meet the description in the order but the concession is claimed, the importer may be required to pay the duty that would have applied without the concession, together with any additional amounts provided for under the Customs Act.

The related retrieval context indicates that special duties of customs, including dumping duties calculated in accordance with subsection (6) of section 8 and countervailing duties calculated in accordance with subsection (3E) of section 10 of the Customs Tariff (Anti-Dumping) Act 1975, must be collected and paid on goods that are the subject of the relevant notices. Collectors and authorised persons under the Customs Act are responsible for collection and verification.

The order remains in force until revoked under sections 269SC or 269SD, at which point the concession ceases for subsequent importations. No specific enforcement actions or penalty amounts are stated in the source text for this order. Importers who rely on the order must maintain records sufficient to demonstrate that the imported water treaters satisfy the axis and power criteria at the time of importation.

The order is made under section 269P of the Customs Act 1901 and directly references the Customs Tariff Act 1995 for the application of item 50 in Part III of Schedule 4. It therefore operates within the framework of those two Acts for the determination of customs duty on the described goods.

The order interacts with the Customs Tariff (Anti-Dumping) Act 1975 because sections 8 and 10 of that Act impose additional special duties on goods that are the subject of notices under subsections 269TG(1) or (2) or 269TJ(1) or (2) of the Customs Act. The concessional treatment under item 50 applies to the base duty, while any dumping or countervailing duty is calculated separately and collected in addition, with interim duties payable pending final assessment.

The order has no direct interaction with the tariff rate quota systems that may be established under section 23A of the Export Control Act 1982, as that provision concerns the export of goods rather than import concessions. Provisions in the Protection of the Sea (Shipping Levy Collection) Act 1981 relating to levies on foreign-going ships and the Passenger Movement Charge Collection Act 1978 relating to charges on departing passengers do not apply to the goods covered by this order.

The Australian Trade Commission (Transitional Provisions and Consequential Amendments) Act 1985 made amendments to other Acts but does not alter the operation of this 2006 order. The order does not override or modify any bounty provisions such as those in the Bounty (Machine Tools and Robots) Act 1985 concerning amendments to the Tariff Act.

The source text records that the order was made with effect from 16.01.06 and was signed by the delegate on 10 April 2006. No amendments to the order are shown in the text. The order continues in force without any specified end date other than revocation under sections 269SC or 269SD of the Customs Act 1901.

The related retrieval context contains references to amendment provisions in other instruments, such as section 5 of the Bounty (Machine Tools and Robots) Act 1985, which addresses the effect of amendments to the Tariff Act on bountiable equipment. Those provisions do not apply to this order. No changes to the description of the goods, the schedule item, or the operative date are recorded.

The absence of recorded changes indicates that the order has remained available for qualifying importations since its operative date. Any future revocation would be effected through the processes in sections 269SC or 269SD rather than by amendment to the order itself.

The source text and the related retrieval context do not name any court challenges or controversies concerning Tariff Concession Order 0602273. No cases are identified in the material provided.

The precise wording of the description, which requires both not less than 2 axes and power not greater than 250 watts, could give rise to questions about whether particular equipment satisfies the criteria. Such questions would be addressed through the administrative processes of the Customs Act 1901 rather than through named court proceedings in the source text.

The related retrieval context on dumping duties under section 8 and countervailing duties under section 10 of the Customs Tariff (Anti-Dumping) Act 1975 shows that additional duties can apply independently of the concession created by this order. No specific disputes arising from the combination of the order and those duties are recorded in the provided text.

The requirement that the goods must have BOTH of the listed features creates a strict threshold. Goods that have fewer than 2 axes or that exceed 250 watts in power do not qualify for the concession under item 50, even if they otherwise match the description of water treaters, inversion aerator and agitator and circulator.

The order applies only to goods classified under 8479.89.90. Use of a different classification removes the link to item 50. The operative date of 16.01.06 means the concession is not available for importations that occurred before that date.

Because the order can be revoked under sections 269SC or 269SD of the Customs Act 1901, reliance on the concession for future shipments requires confirmation that the order remains in force. The related retrieval context shows that dumping duties under section 8 and countervailing duties under section 10 of the Customs Tariff (Anti-Dumping) Act 1975 are calculated separately and must still be paid where applicable, regardless of the concession.

Importers must retain evidence of the number of axes and the power rating, as the order uses the terms "NOT less than 2 axes" and "power NOT greater than 250 watts". Any discrepancy between the imported goods and the description can result in the concession being disallowed.

Importers should confirm that the water treaters to be imported are of the inversion aerator and agitator and circulator type, have not less than 2 axes, have power not greater than 250 watts, and are classified under 8479.89.90. Technical specifications or manufacturer statements should be obtained and retained to demonstrate compliance with both conditions in the description.

When lodging an import declaration, the TCO number TC 0602273 should be referenced to claim the treatment under item 50 of Schedule 4 to the Customs Tariff Act 1995. The declaration must accurately reflect the classification and the details of the order.

Importers should check the current status of the order before each shipment, as revocation under sections 269SC or 269SD of the Customs Act 1901 would end the availability of the concession. Where goods may be subject to a notice under subsection 269TG(1) or (2) or 269TJ(1) or (2) of the Customs Act, separate assessment of any dumping duty under section 8 or countervailing duty under section 10 of the Customs Tariff (Anti-Dumping) Act 1975 is required, with interim duties paid pending final assessment.

Internal procedures should include verification steps for the axis count and power rating prior to importation. Customs brokers should be instructed to apply the order only where the goods match the description in column 1 of the table. Records of all claims made under the order should be kept for the periods required under the Customs Act 1901.