Tariff Concession Order 0606348

The instrument is a single-purpose administrative order that uses three statutory building blocks referenced by its own text. Those building blocks are the power to make a Tariff Concession Order under section 269P of the Customs Act 1901, the linkage to Part III of Schedule 4 of the Customs Tariff Act 1995, and the termination mechanisms available under sections 269SC and 269SD of the Customs Act 1901. The TCO itself does not reproduce the substantive content of the Customs Tariff Act or the Customs Act provisions: it invokes them and acts as the operative administrative declaration that a set of physical goods fall within a Schedule 4 item.

Key textual elements to note in the instrument are:

• Tariff classification reference: the commodity code 8431.39.00 appears in the Table. The TCO ties its product description to that numeric classification. The numeric code is the anchor for how customs will identify the goods in import documentation.
• Product specification: the description begins with “PARTS, TRANSFER VEHICLE, HANDLING, AIR CARGO, being ANY of the following” and lists discrete parts (beams; brakes; buffers; cabinets; operator cabins; channels; contour checks; decks; detectors and/or sensors; drive bases; drums; controllers; frames; guards; hoists; lifting carriages; load cells; masts; mountings; brackets; supports; plates; rails; rollers; separators; shock absorbers; slides; travel carts; weldments). The instrument thereby defines the universe of goods to which the Schedule 4 item is to apply by enumerated component categories, not by an open-ended functional description.
• Schedule 4 linkage: Column 2 of the Table is labelled “Schedule 4 Item Number Last date of effect”. The entry in Column 2 in this TCO is “50”. The only statement of effect in the preamble is that these goods are ones “to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies.” Accordingly, the instrument does not itself state what relief or tariff treatment follows; it attaches the goods to the item as defined in Schedule 4.
• Operative and revocation dates: the TCO is expressed to have effect from 04.04.06 and to continue until revoked under ss 269SC or 269SD of the Customs Act 1901, or until any date specified in Column 2. In this instrument Column 2 contains the item number without a date; therefore the textual frame of the document leaves the declaration open-ended subject to statutory revocation mechanisms.
• Administrative sign-off: the document records the delegate of the Chief Executive Officer (Michael Perry) and a signature date of 30 June 2006. The Table also contains “Op. 04.04.06 - TC 0606348”, which records the operative date and the TCO reference.

Those are the core legal concepts literally present in the instrument. The TCO is an administrative classification instrument: it performs classification and connection to Schedule 4, rather than creating novel tax or customs rules by itself.

The instrument affects any person or entity whose imported or imported-to-be goods match the precise description and tariff classification set out in the Table. Because the text explicitly declares a list of component types as “PARTS, TRANSFER VEHICLE, HANDLING, AIR CARGO”, the primary classes of affected parties are:

• Importers of parts that match the listed descriptors. The TCO specifies the physical component types that are to be treated as goods to which the specified Schedule 4 item applies; an importer whose shipment contains the listed parts will be the immediate practical participant seeking to rely on the TCO when lodging customs entries.
• Customs brokers, freight forwarders and declarants who make tariff classifications on behalf of importers. The TCO supplies a commodity code (8431.39.00) and a focused product description; persons preparing customs entries will use those details when declaring goods and when indicating reliance on the TCO reference (TC 0606348).
• Manufacturers, assemblers and purchasers within Australia who acquire or use the listed parts in transfer vehicles for air cargo handling. Although the instrument operates in the customs sphere, its practical reach extends to businesses that plan supply chains around imported parts that are described by the TCO.
• The authority responsible for customs administration, because the TCO sets out (by reference) the Schedule 4 item that applies to the described goods and employs statutory revocation mechanisms available under the Customs Act 1901 (ss 269SC, 269SD). The delegate who made the order (Michael Perry) and the Chief Executive Officer are recorded as the administrative actors.

The TCO is not framed as addressing end-user behaviour or domestic manufacturing directly; its legal operation is to declare that the enumerated physical parts are goods to which a Schedule 4 item applies. Therefore parties who are not importing, declaring, or transacting in the specific enumerated parts are not affected by this instrument as such. The document contains no express exemptions, conditions of use, or obligations imposed on Australian purchasers or downstream users , it simply declares that the specified components are goods to which the particular Schedule 4 item applies.

Practical consequences for the parties who do match the TCO description flow from the attachment of the Schedule 4 item; the text insists on matching both the tariff classification number 8431.39.00 and the enumerated list of parts as the functional test for coverage. This places the burden of matching the description on importers and declarants who wish to use or rely on the linkage set out in the Table.

The TCO itself is concise and does not set out an extensive compliance code of duties and rights in the operative text. Nonetheless the instrument creates certain duties and rights by its declaratory mechanics.

Rights created or clarified by the instrument:

• The TCO declares that goods described in Column 1, when falling under tariff classification 8431.39.00, are goods to which the Schedule 4 item specified in Column 2 (item 50) applies. That declaration is a legal right to have those goods treated, for the purposes of Schedule 4, as falling within the specified item. The document therefore confers a legal status on the listed goods from the operative date 04.04.06.
• The right to continue to treat goods as within that Schedule 4 item persists until revocation under ss 269SC or 269SD, or until any date recorded in Column 2. In this instrument no expiry date is recorded in Column 2, so the declared status continues until one of the statutory revocation mechanisms is exercised.

Duties or practical obligations implied by the instrument:

• The TCO places an implicit duty on importers and declarants to ensure that the goods they seek to treat as covered by the TCO actually match the description in Column 1 and the tariff classification 8431.39.00. The instrument’s operative language is a declaration that specific goods are those to which the Schedule 4 item applies; therefore the goods must be those enumerated categories of parts.
• Because the instrument takes effect from a specified date and remains in force until revoked, there is an implied obligation for interested persons to monitor revocation activity under ss 269SC and 269SD if they plan future reliance on the order. The TCO explicitly links its continuation to those revocation provisions.
• The administrative process signalled by the signature of a delegate of the Chief Executive Officer indicates that the delegation and administrative recording of the order are part of the statutory mechanics; operators with standing may have duties to use the recorded TCO reference (TC 0606348) in customs documentation when asserting the Schedule 4 linkage.

What the instrument does not do in the text:

• The TCO does not itself state the substantive content of the Schedule 4 item (for example a rate of duty concession or an exemption) and does not specify documentary or evidential requirements for proving that imported goods match the description. Any such requirements or limits are found in the Customs Act and the Customs Tariff Act provisions to which the order refers, but those texts are not reproduced in the instrument.
• The TCO does not specify penalties or enforcement measures; it relies on the statutory framework of the Customs Act for enforcement and revocation.

In short, the instrument creates the right to treatment under a specified Schedule 4 item for the enumerated goods and imposes on affected market participants the practical duty to ensure their goods fit the textual description and tariff classification, and to monitor for revocation under the referenced statutory sections.

The TCO document itself does not set out any penalty regime or enforcement procedures. The instrument refers to the statutory mechanisms for revocation (sections 269SC and 269SD of the Customs Act 1901) and to the enabling provision for making the order (section 269P of the Customs Act 1901). Enforcement and penal consequences for non-compliance therefore rest on the broader statutory scheme in the Customs Act and the Customs Tariff Act, not on the text of this TCO.

From the text we can state the following concrete enforcement-related points:

• Revocation is the explicit statutory enforcement/termination mechanism flagged in the instrument. The TCO will "continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." The instrument therefore places revocation authority in the statutory provisions mentioned.
• The TCO itself is a declaratory administrative instrument. Any questions of incorrect reliance (for example an importer incorrectly treating non‑covered goods as covered by the Schedule 4 item) would be matters for the enforcing customs authority under the Customs Act’s general enforcement, audit and assessment powers. The TCO does not prescribe processes for audits, objections or appeals; those processes lie in the wider statutory framework.
• The instrument records its operative date (Op. 04.04.06) and its TCO reference (TC 0606348), which are the identifiers customs officials will use to determine whether a shipment claimed to be covered by this Order falls within its scope. The TCO’s authoritative table entry , tariff classification 8431.39.00 plus the enumerated parts list , is the factual yardstick customs would apply.

Because the TCO does not state penalty amounts, procedural steps for dispute resolution, time-limits for challenge, or documentation requirements, any party concerned about enforcement risk should consult the broader Customs Act provisions referenced and any relevant administrative guidance. The TCO itself gives no additional procedural or penalty detail.

The instrument explicitly cross-references and is functionally dependent on two statutes: the Customs Act 1901 and the Customs Tariff Act 1995. The TCO is made under section 269P of the Customs Act 1901 and, by its operative language, applies an item in Part III of Schedule 4 to the Customs Tariff Act 1995 to the listed goods.

Direct statutory interactions stated in the text:

• Enabling power: the TCO is made "Under Section 269P of the Customs Act 1901," which is the statutory power authorising the administrative declaration. The instrument therefore sits within and derives its validity from that statutory provision.
• Tariff linkage: the instrument declares the goods are ones "to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies." Therefore the practical tariff treatment of the listed goods is governed by the content of that Schedule 4 item in the Customs Tariff Act, which the TCO attaches to the specified goods by administrative declaration.
• Revocation mechanics: the TCO expressly subjects its continuation to revocation under sections 269SC or 269SD of the Customs Act 1901. Thus the instrument interacts with those statutory provisions as the procedural and substantive route by which the declared linkage may be terminated.

Operational or administrative interactions implied by the document:

• Customs classification and declaration procedures will need to reference the commodity number 8431.39.00 together with the TCO reference TC 0606348 to demonstrate that an imported part falls within the coverage of the Schedule 4 item. The instrument is therefore an input into the customs classification and declaration system that interacts with import entry processes and the Customs Act administrative machinery.
• Because the instrument does not reproduce the Schedule 4 item’s substantive text, the detailed tariff consequences (e.g. concessional treatment, exemptions, conditions) will be determined by reference to the Customs Tariff Act 1995 and any subsidiary administrative guidelines that implement Schedule 4 items. The TCO is a connecting instrument: it identifies which physical goods fall under which Schedule 4 item.
• Any dispute about whether particular imported goods are covered by the TCO would be resolved under the general dispute, objection and review processes available under the Customs Act and related administrative law frameworks; the TCO itself does not create separate appeal routes.

Matters the instrument does not address that typically interact with other laws:

• The TCO does not address matters such as preferential origin rules, free trade agreement treatment, or anti-dumping/ countervailing measures. If those other legal regimes are relevant, they would operate in parallel to the Schedule 4 treatment and would need to be considered against the customs and tariff legislation themselves.
• No textual provision in the Order alters, disapplies or expressly modifies other statutory obligations importers may have under environmental, safety, licensing or competition laws. The TCO is limited to declaring tariff treatment under the referenced Schedule 4 item.

In plain terms, the TCO is an administrative node that connects a narrowly described set of physical parts (and a tariff heading) to a Schedule 4 item in the Customs Tariff Act 1995, using powers under the Customs Act 1901 and subject to revocation under specific sections of that Act.

The text of the instrument records the following temporal and administrative data points and no others. The Table contains the notation "Op. 04.04.06" which indicates that the Order takes legal effect from 4 April 2006. The preamble also states that the Order "shall have effect from 04.04.06". The document bears the date 30 June 2006 beside the delegate’s name (Michael Perry), and the TCO reference TC 0606348 is printed in the Table.

Beyond these entries, the instrument records no subsequent amendments, no expiry date in Column 2, and no entries indicating later variations. Column 2’s header accepts a "Last date of effect" but the Table only contains the numeric item entry "50" and no calendar date. Accordingly, on the face of the instrument as supplied:

• The instrument was made and declared operative as of 04.04.06 (operative date).
• The instrument was signed by the delegate on 30 June 2006.
• The instrument does not record any amendment, substitution, termination date, or modification within its own text.

Because the TCO expressly contemplates revocation under sections 269SC or 269SD, amendment or termination could have occurred later under those statutory mechanisms, but there is no record of any such action in the supplied document. The Table also includes a statement indicating the document is page 1 of 1, which suggests the TCO was a single-page instrument and contained no annexes or appended amendments at the time of signature.

For anyone researching amendment history beyond the four corners of this document, the text implies that validation of current status would require consultation of the statutory revocation records or the administrative register (which are not part of the instrument’s text). The instrument itself contains no follow-up entries or indications of subsequent alteration.

The supplied text does not record or refer to any litigation, judicial decisions, objections, or administrative appeals in relation to this Tariff Concession Order. There are no case citations, no references to disputes, and no statements about contested applications or adverse rulings. The instrument is a routine administrative declaration and, as presented, contains only the operative declaration, the product description, the tariff classification, the Schedule 4 item number and the signature block.

Therefore from the source document alone the following are the only supported observations about litigation history:

• No litigation or court decisions are recorded on the face of this TCO.
• The document does not refer to any objection, review, or appeal process having been invoked in respect of this Order.
• Any litigation or dispute that may have arisen in relation to the classification or the operation of the TCO is not contained within this text and thus cannot be stated from the instrument itself.

Users seeking information on whether this TCO has been the subject of litigation or administrative review will need to consult external records (for example, court registries, published tribunal decisions, or administrative archives) because the instrument does not itself contain that information.

The source text contains a number of concrete features and drafting idiosyncrasies that a practitioner or compliance officer should not overlook when relying on the instrument.

• Precise scope by enumeration: The TCO’s coverage is an enumerated list of parts, introduced by the words “being ANY of the following.” That phrasing implies that only the parts specifically listed , and described by their usual names , are declared to be goods to which the Schedule 4 item applies. Consequence: functional or closely related components not named in the list may fall outside the declared coverage even if they serve similar functions in transfer vehicles. The instrument does not state it is inclusive of unlisted items, nor does it state that the list is illustrative.
• Tariff classification anchor: The commodity number shown in the left-most column is 8431.39.00. Parties must ensure that their goods are appropriately classifiable under that number where the TCO is to be applied. The TCO ties the product description to that tariff number; misalignment between product characteristics and the tariff classification may result in denial of any Schedule 4 treatment that would otherwise flow from the TCO.
• Column 2 ambiguity and expiry: Column 2 is headed “Schedule 4 Item Number Last date of effect”. The Table entry is “50”. The instrument therefore establishes the Schedule 4 item number as 50 but records no calendar expiry date. The practical implication is that the TCO remains in effect until revoked under ss 269SC or 269SD , a continuing status that can be changed by later administrative action. Users should not assume an automatic expiry date exists merely because Column 2 allows one.
• Timing: The operative date (04.04.06) pre-dates the signature date (30 June 2006) recorded in the document. The instrument explicitly states it "shall have effect from 04.04.06" and the Table repeats “Op. 04.04.06.” Practitioners should note that the declared effect date may be earlier than the signature or publication date; reliance and retrospective claims should be considered in light of the statutory framework (not contained in the TCO).
• Drafting irregularity in enumeration: The enumeration letters in the listing contain a duplication: the letter "(u)" appears twice in the list , first paired with “supports” and again paired with “separators”. The list then continues with (z), (aa), (ab), (ac). This duplication is a drafting quirk visible on the face of the instrument. Consequence: when parsing or indexing the list, reliance on the letter labels alone may be misleading; the descriptive text of each item should be used as the definitive identifier.
• Limited documentation in the instrument: The TCO does not set out any documentary or evidentiary standards that importers must satisfy to demonstrate that goods match the description. The instrument’s silence means that any proof requirements will follow the general customs rules and administrative practice, not the TCO itself.
• Narrow subject matter: The TCO applies only to parts of "TRANSFER VEHICLE, HANDLING, AIR CARGO" as those components are named. If the imported goods are whole transfer vehicles, other vehicle parts, or components specifically designed for different handling equipment, they are outside the scope of this instrument as written.

These are concrete, document-based "gotchas" that flow directly from the text of the TCO. They affect how one should read the instrument and how carefully an importer or adviser should match product descriptions and tariff classifications to the TCO’s wording.

The TCO is a short declaratory instrument that sets out a precise product description, a tariff classification number (8431.39.00) and the Schedule 4 item number (50) to which the listed goods are declared to apply. Practical compliance steps derived from the text are as follows:

1. Match the physical goods to the TCO description

   • Confirm that the goods you propose to declare are parts of a "TRANSFER VEHICLE, HANDLING, AIR CARGO" and that they are one of the enumerated types in Column 1. The list is explicit and includes items such as beams; brakes; buffers; cabinets; operator cabins; channels; contour checks; decks; detectors and/or sensors; drive bases; drums; controllers; frames; guards; hoists; lifting carriages; load cells; masts; mountings; brackets; supports; plates; rails; rollers; separators; shock absorbers; slides; travel carts; weldments.
   • Because the list is phrased as "being ANY of the following", do not assume that components not named are covered; if a part is not named, do not treat it as covered by this TCO unless you obtain a further administrative determination.

2. Use the specified tariff classification number

   • The Table shows commodity code 8431.39.00. When preparing an import declaration, ensure the HS/tariff subheading applied to the goods is correctly aligned with that number where the TCO is to be invoked.

3. Cite the TCO reference and Schedule 4 item

   • The TCO reference on the Table is TC 0606348; Column 2 records the Schedule 4 item number as 50. When lodging customs documentation and claiming the Schedule 4 treatment, include the TCO reference number and the Schedule 4 item number indicated on the document as identifiers of the administrative declaration.

4. Observe operative date and monitor revocation risk

   • The Order is expressed to have effect from 04.04.06. Because Column 2 does not include a calendar expiry date ("Last date of effect" blank in the supplied Table), the TCO remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901. Practically, parties should monitor notices and revocation records under those statutory provisions if they rely on the TCO for future consignments.

5. Preserve evidentiary materials consistent with general customs requirements

   • Although the TCO does not specify documentary requirements, the TCO’s functionality depends on a clear factual match between the imported goods and the descriptive categories listed. Keep technical specifications, bills of materials, supplier declarations, photographs and any documents that identify the component type and show it is a part of a transfer vehicle for air cargo. These materials will be important if customs queries arise.

6. Be attentive to drafting idiosyncrasies

   • When preparing submissions or automated classification systems, rely on the descriptive text rather than the enumeration letters. The list contains a duplicated letter label "(u)"; do not rely on alphabetic labels as unique identifiers.

7. Seek administrative clarification before treating borderline items as covered

   • If a part’s function or design is closely similar to a listed item but is not described verbatim in the TCO, apply for an administrative ruling or clarification. The TCO confines coverage to the listed items; where ambiguity exists, secure written confirmation rather than treating the goods as covered on a good-faith commercial interpretation alone.

8. Check interaction with other customs measures

   • While the TCO declaratively attaches the described goods to a Schedule 4 item, other statutory regimes (for example anti-dumping or preferential origin rules) may still be relevant to an import transaction. The TCO does not displace other statutory obligations under the Customs Act or the Customs Tariff Act.

9. Retain the TCO reference and signature details in records

   • Record the TCO’s operative date (04.04.06), the TC number (TC 0606348), and the fact that the instrument was signed by a delegate of the Chief Executive Officer (Michael Perry, dated 30 June 2006). These will assist in administrative checks.

These compliance steps flow from the content and structure of the instrument. The TCO is itself limited in scope; it creates a legal connection between an enumerated set of parts and a Schedule 4 item, and compliance requires ensuring that both the physical characteristics and tariff classification align with the instrument’s text.