Tariff Concession Order 0604919

The statutory hook and legal mechanism appear on the face of the Order. The primary statutory phrase is “Under Section 269P of the Customs Act 1901” which authorises the delegate to make the declaration recorded (first paragraph). The Order is therefore an exercise of delegated administrative power under the Customs Act. The text also invokes the Customs Tariff Act 1995, specifically “Part III of Schedule 4” (first paragraph), which the Order applies to the enumerated goods by reference.

Key concepts in the instrument are:

• Tariff Concession Order (TCO): the format and heading show this document is a TCO; the operative clause declares that listed goods are to which a Schedule 4 item applies (first paragraph and Table header). The document identifies itself by an administrative file code TC 0604919 (Table footer).

• Identification by tariff classification: the Table displays the customs tariff classification number 8418.99.00 alongside a textual description of the goods (Table, Column 1). The instrument therefore relies on both numeric classification and descriptive enumeration to define the scope.

• Granular parts listing: the Table provides a detailed list of parts (items (a) to (ad)), including assemblies and subcomponents, for “ice maker and/or cold water dispenser, domestic refrigerator” (Table, Column 1). One assembly , “auger motor assembly” , is expressly defined to comprise six subcomponents (i)-(vi) (Table, Column 1).

• Temporal effect and revocation mechanism: the Order specifies an operative date (10.03.06) and that it remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901, or until any date specified in Column 2 (first paragraph). The Table itself shows item number 50 under Column 2 and no explicit expiry date in Column 2.

• Delegation and administrative signature: the instrument is signed/dated by Michael Perry as “Delegate of the Chief Executive Officer” and dated 02 June 2006 (Table footer). The Order therefore records the identity of the delegated decision-maker on its face.

The instrument does not state the substantive content of the Schedule 4 item (for example the rate of duty, exemption wording, or conditions associated with the Schedule item). The TCO is therefore a linking instrument: it identifies goods and links them to an item entry in Schedule 4, and records commencement and revocation pathways. Any substantive legal effect derives from the referenced Schedule 4 item and the Customs Tariff Act 1995 rather than additional text within the Order.

The TCO’s face identifies the class of goods and the statutory pathways that determine its life. Parties with an immediate, direct interest are those who import, export, manufacture, supply or clear the described parts for domestic refrigerator ice makers and cold water dispensers, and officials administering customs entries. The Table lists specific component types , for example motor rails, controls, dispensers, fascias, ice makers, ice chutes, paddles, ice buckets, clips, sumps, gates, knockout pins, inserts, housings, covers, snubbers, frames, sleeves, arms, shrouds, end caps, shields, casings, anchors, plates, retainers, rods, crusher screws, augers and an auger motor assembly with specified subcomponents , therefore owners, suppliers and importers of those parts are the primary affected commercial actors (Table, Column 1).

Customs officers and the administrative apparatus that apply tariff classifications also are affected because the Order ties goods described at tariff classification 8418.99.00 to the application of a specific item in Part III of Schedule 4 of the Customs Tariff Act 1995 (Table header; first paragraph). The delegate’s recording of the operative date and revocation pathway means that enforcement, classification and processing decisions for entries from or after 10 March 2006 will have to take this instrument into account (first paragraph; Op. 10.03.06).

Suppliers and repairers who import spare parts for domestic refrigerators or who supply parts to appliance repair businesses will need to know whether individual items they move are captured by the TCO’s enumerated schedule. Businesses that import similar components under a different tariff classification may be outside the TCO’s scope, as the instrument ties coverage to tariff classification 8418.99.00 and the descriptive list (Table). Where an item is not described or falls under a different tariff heading, the TCO’s text does not apply.

Indirectly affected parties include downstream purchasers of domestic refrigerators (manufacturers sourcing parts), logistics providers handling customs declarations for the listed goods, and accountants or customs brokers preparing claims that reference the TCO and the Schedule 4 item. The instrument does not itself identify beneficiaries or the financial mechanics of any concession; it only declares that the goods are those “to which the item in Part III of Schedule 4 … applies” (first paragraph). The TCO therefore establishes an administrative categorisation that these stakeholders must recognise in import documentation, classification decisions and compliance records.

The Order itself is declaratory in character and does not create a catalogue of duties or penalties within its text. Its operative content is to identify goods and to state that those goods are to which an item in Part III of Schedule 4 applies (first paragraph and Table). Consequently the key legal consequence recorded on the face of the instrument is a right of application of the Schedule 4 item to the listed goods from 10 March 2006, and the right or expectation that relevant administrative actors will treat those goods accordingly.

The Order does, however, set or point to operational duties through reference to external provisions:

• Duty to apply the Schedule 4 item where appropriate: customs officers and importers must treat imported goods that match the descriptive and tariff classification criteria as goods to which the Schedule 4 item applies, from the effective date (first paragraph; Table). The Order implicitly produces an administrative duty to apply whatever legal effect follows from the relevant Schedule 4 item in the Customs Tariff Act 1995.

• Duty to observe the effective period and revocation mechanism: the Order specifies that it “shall have effect from 10.03.06 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2” (first paragraph). The text therefore places an administrative duty on authorities to manage revocation under those provisions and to recognise any date that might be specified in Column 2 (Column 2 currently shows item number 50 and contains no explicit expiry date).

• Recordkeeping and reference obligations for importers and brokers: while not explicitly stated, the Table includes an administrative reference “Op. 10.03.06 - TC 0604919” and the delegate’s details; those details are the identifier importers and brokers will need to reference in customs declarations and records to show that goods were brought within the scope of the item in Schedule 4 from the stated operative date.

The TCO does not itself specify procedural steps for claiming application of the Schedule 4 item or any conditions attached to that item. It also does not specify who may apply to vary, revoke or challenge the Order; instead it references the statutory revocation provisions (269SC, 269SD), so procedural duties and appeal rights will be located in the Customs Act 1901 and the Customs Tariff Act 1995 rather than in the TCO text.

Rights created by the Order are therefore mediated by the referenced Schedule 4 item. The TCO conveys the right that the listed goods “are goods to which the item in Part III of Schedule 4 … applies” (first paragraph). Any substantive financial rights (for example entitlement to reduced or zero duty) would derive from the content of that Schedule 4 item; the TCO does not itself recite those financial terms.

The TCO does not set out penalties, offences or enforcement mechanisms within its own text. Instead, enforcement and revocation are anchored to the statutory provisions it references. The document expressly states that the Order “shall have effect from 10.03.06 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2” (first paragraph). Those citations locate revocation and any enforcement framework in sections 269SC and 269SD of the Customs Act 1901, neither of which is reproduced in the instrument.

Because the Order’s operative mechanism is to apply a Schedule 4 item to the listed goods, any compliance failures or misstatements by importers, agents or brokers that misapply the TCO or claim its benefit when not strictly within the listed description would be dealt with under the general compliance, penalty and review provisions of the Customs Act 1901 and the Customs Tariff Act 1995, rather than by the Order itself. The TCO therefore acts as an enabling administrative record; the legal consequences for incorrect claims, misclassification, or fraudulent statements would be governed by the primary statutes and associated regulations and administrative guidance.

The instrument records an operative date (10.03.06) and an administrative file reference “TC 0604919” (Table footer). Customs and border protection officers, and any compliance teams, will use those identifiers to map entries and to determine whether a particular importation falls within the Order’s coverage for a given date. Revocation would follow the statutory pathways identified (sections 269SC/269SD), and any enforcement action taken thereafter would be under the statutory enforcement powers.

In short, the Order itself contains no bespoke penalty scheme; it allocates application of an external tariff item to specified goods and points users to statutory provisions that handle revocation and, by implication, any enforcement and penalties for misuse or misclassification.

The TCO explicitly cross-references two primary sources of statutory authority and effect.

First, it is made “Under Section 269P of the Customs Act 1901” (first paragraph). That citation identifies the enabling power in the Customs Act by which the delegate has declared applicability of the Schedule 4 item to the listed goods. The operative wording that the goods “are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies” indicates the TCO’s purpose is to trigger application of a particular Schedule 4 item under the Customs Tariff Act 1995.

Second, the instrument refers to “Part III of Schedule 4 to the Customs Tariff Act 1995” and identifies an “Item Number” in Column 2 , which the Table records as 50 (Table). Thus the TCO is not self-contained on tariff consequences: the substantive effect depends on the content of Part III, Schedule 4, item 50 in the Customs Tariff Act 1995. Any duties, exemptions, concessional rates, or conditions attached to that Schedule 4 item are found in the Customs Tariff Act 1995 and not in the TCO itself.

Third, the TCO locates its termination mechanism in the Customs Act by reference to “sections 269SC or 269SD of the Act” (first paragraph). Those sections will govern revocation procedures and any statutory safeguards or timeframes for revocations , the Order itself contains no revocation procedure or timeframe beyond that reference.

Operationally, interaction with other law occurs in the practical steps of customs clearance and classification. The TCO lists a customs tariff number 8418.99.00 (Table, Column 1). That numeric classification sits in the tariff nomenclature and will be used in customs declarations, but the Order’s legal hook is the application of the specified Schedule 4 item to those goods. That means customs officers and importers must read the TCO together with the Customs Tariff Act 1995 to determine the precise legal consequence (for example duty rate, if any) of importing these parts.

The Order therefore functions as an administrative connector between the factual matter (goods imported and described) and the substantive statutory regime (Schedule 4 of the Customs Tariff Act 1995), with revocation and enforcement anchored to the Customs Act 1901.

The instrument contains on its face an operative date and administrative annotations that record its original operation but no subsequent amendments. The elements present for an amendment chronology are:

• Op. 10.03.06: the instrument records “Op. 10.03.06” in the Table footer along with its administrative code “TC 0604919” (Table footer). This indicates the operative commencement date as recorded on the document.

• Dated 02 June 2006: the signature block records “Dated 02 June 2006” and prints the delegate’s name “Michael Perry” followed by “Delegate of the Chief Executive Officer” (Table footer). The instrument therefore reveals both the operative commencement date and the administrative signature/date.

• Column 2 contents: the Table’s Column 2 shows the number 50 in the cell aligned under the Column 2 heading (Table). There is no separate printed “last date of effect” on the face of this Table; the first paragraph indicates that the Order continues until revoked under the cited statutory sections or until any date specified in Column 2. Because Column 2, in this Table, does not contain an explicit expiry date, the instrument suggests no predetermined expiry is printed on the face of this document.

There are no entries, marginal notes, footnotes or subsequent endorsement lines on the face of the instrument that show any amendment, variation, extension, or revocation. The document’s footer also states “This is page 1 of 1”, consistent with a single-sheet instrument and no recorded later amendment on that page.

Therefore, on the face of the instrument provided, there is no recorded amendment history beyond its original operation (Op. 10.03.06) and signature date (02 June 2006). Any later amendments or revocations would need to be traced through the administrative record, the public register of TCOs, or the statutory revocation processes in sections 269SC or 269SD of the Customs Act 1901; none are recorded on the instrument itself.

The instrument contains no record of litigation. It is a single-page Tariff Concession Order; the text lists the operative declaration, the Table identifying goods and item number, the operative date and administrative reference (Op. 10.03.06 - TC 0604919), and the delegate’s signature and date (02 June 2006). There is no mention in the TCO of any legal challenge, appeal, or court proceeding.

Because the TCO’s text expressly references external statutes for revocation (sections 269SC and 269SD of the Customs Act 1901) and for the substantive tariff consequences (Part III of Schedule 4 to the Customs Tariff Act 1995), any litigation that might relate to the legal effect, construction, or validity of this TCO would be recorded elsewhere , in court files, tribunal records, or in administrative review files , but no such record appears on the face of this document.

Consequently the only statement that can be made from this source is that no litigation history is recorded on the instrument itself. Any search for litigation concerning this TCO would require consulting the records of the courts, tribunals, or administrative review bodies and is not documented in the text provided.

Several operational and interpretative issues arise from the instrument’s structure and specific wording that participants should note.

• Scope depends on both tariff number and descriptive list. The Table pairs the numeric tariff classification 8418.99.00 with a detailed descriptive list of parts for “ice maker and/or cold water dispenser, domestic refrigerator” (Table, Column 1). If a part is imported under a different tariff classification or if its function/composition places it outside the enumerated descriptive list, the TCO on its face does not apply. Users should not assume the TCO covers items merely because they are refrigerator parts; coverage requires conformity with both the numeric and descriptive identifiers used in the Table.

• Granularity of the parts list creates inclusion/exclusion risk. The instrument lists a long alphabetic menu of parts (a)-(ad) and expressly specifies the composition of one assembly (ad) auger motor assembly and its subcomponents (i)-(vi) (Table, Column 1). A part that is similar but not specified (for example a variant of a paddles or a different subcomponent of an auger motor assembly not listed) may fall outside the Order’s text. The existence of explicit subcomponents for one assembly suggests tight drafting and therefore a risk that near-identical items are not captured unless they fit the textual description.

• No expiry date printed in Column 2. The instrument states it continues in force until revoked under sections 269SC or 269SD or the date specified in Column 2 (first paragraph). The Table’s Column 2 shows the number 50 but does not print an explicit “last date of effect”. That absence implies there is no fixed expiry printed on this page; users must therefore monitor revocation activity under the statutory sections cited rather than rely on a printed expiry on the TCO itself.

• Differing dates on the face. The instrument records an operative date of 10 March 2006 (Op. 10.03.06) and is “Dated 02 June 2006” in the signature block. This difference can confuse the chronological effect for record-keeping or audit: the TCO operates from the earlier date (10.03.06) despite the later signed date on the document. Parties should ensure that customs entries made on or after the operative date correctly reference the TCO and not rely solely on the signature date for eligibility.

• The instrument does not state substantive concession terms. The TCO does not include the text of Part III, Schedule 4 item 50, so it does not itself state duty rates, conditions or limits. Parties must link this instrument to the corresponding Schedule 4 item to understand what legal or financial effect follows; failing to check the Schedule 4 item could lead to incorrect entry declarations or erroneous expectations about duty outcomes.

• Revocation and administrative discretion reside in cited statutory provisions. The Order points to sections 269SC and 269SD for revocation. Those statutory sections, not the TCO, govern revocation procedure and any possible administrative discretion. Stakeholders should therefore monitor statutory revocation activity and any public notices under those sections.

• Administrative reference and record-keeping are essential. The administrative code TC 0604919 and the “Op. 10.03.06” label appear on the document and will likely be the reference points used in customs systems and audit. Failure to correctly record or cite these references in import documentation may create processing or compliance friction.

Each of these “gotchas” derives from the structure and content of the instrument itself: its combination of numeric classification and textual enumeration; its reliance on external statutory material for substantive effect and revocation; the absence of an expressed expiry; and the presence of two different dates on its face.

Compliance with the TCO requires aligning import classification and documentary practice to the instrument’s text and to the external Schedule 4 item it references. The TCO itself performs the identification task; the substantive consequences come from Part III of Schedule 4 of the Customs Tariff Act 1995. Concrete steps, grounded in what the instrument records, are:

1. Confirm tariff classification and description. Ensure the goods to be imported fall under tariff classification 8418.99.00 and match the detailed descriptive items listed in Column 1 (motor rails; controls; dispensers; fascias; ice makers; ice chutes; paddles; ice buckets; clips; sumps; gates; knockout pins; inserts; housings; covers; snubbers; frames; sleeves; arms; shrouds; end caps; shields; casings; anchors; plates; retainers; rods; crusher screws; augers; and the specified auger motor assembly with its six listed subcomponents) (Table, Column 1). Where an item is functionally or physically different from the listed descriptions, do not assume coverage.

2. Reference the TCO identifier and operative date in declarations. When making customs entries or claims that depend on this Order, use the administrative reference recorded on the document , “TC 0604919” , and the operative date “Op. 10.03.06” as the anchoring identifiers in import documentation (Table footer). The face of the instrument shows those identifiers and the effective date; customs authorities and auditors will rely on them.

3. Read Part III of Schedule 4, item 50. The TCO links the listed goods to the item in Part III of Schedule 4 shown in Column 2 (item 50). To understand the financial or conditional effects (for example any duty outcome, conditions, or limits), access and apply the content of that Schedule 4 item. The TCO on its own does not state the financial consequences.

4. Monitor revocation and statutory proceedings. The Order will remain effective until revoked under sections 269SC or 269SD of the Customs Act 1901 or until any date printed in Column 2. Because no expiry date appears on the face of this TCO, importers and brokers should monitor administrative registers and notices for any revocation action under sections 269SC and 269SD (first paragraph).

5. Maintain records of eligibility assessments. Given the granularity of the listed parts and the risk of inclusion/exclusion errors, keep contemporaneous classification notes and supplier documentation showing why a part falls within the textual list and the 8418.99.00 classification. These records will be the primary evidence for auditors or customs officers assessing a claimed entitlement to whatever application follows from the Schedule 4 item.

6. Coordinate with customs brokers and legal advisers. Where there is any ambiguity as to whether an item fits the textual description or tariff classification, involve a customs broker or legal adviser to establish the correct classification and whether the Schedule 4 item (item 50) genuinely applies. The TCO text does not provide classification rules beyond the listed classification number and descriptions.

7. Treat the signature and dates carefully for retrospective entries. The instrument is operative from 10 March 2006, though the signature is dated 02 June 2006. For importations that occurred on or after the operative date, declare entries in a manner consistent with the TCO’s operative date and administrative code (Op. 10.03.06; TC 0604919) rather than relying on the signature date alone.

8. Watch for assembly and component rules. For assemblies (for example the “auger motor assembly”) the TCO lists the subcomponents that comprise the assembly (solenoid; wire harness; motor; shield; lamp holder; mounting bracket). To claim coverage for an assembly, ensure the imported item comprises the listed subcomponents as described; if it lacks or substitutes components, it may fall outside the TCO’s description.

These compliance steps follow from the TCO’s structure: it is a declaratory administrative instrument that links a set of specified goods to a Schedule 4 item from a stated operative date and identifies the statutory revocation pathways. Because the TCO does not itself state the substantive tariff outcome, compliance also requires consulting Part III of Schedule 4 to the Customs Tariff Act 1995 to determine the practical financial or regulatory consequences of applying item 50 to the listed goods.