Tariff Concession Order 0608183

The order directly affects importers who bring into Australia goods that match the description of the crushing and screening plant under Customs Tariff Classification 8474.20.00. Customs brokers and agents who prepare import declarations on behalf of those importers must also account for the terms of the order when claiming the concession under item 50 of Schedule 4. Officers of Customs, including Collectors within the meaning of the Customs Act 1901, are responsible for verifying whether imported goods satisfy the full list of components set out in the table. The instrument does not name any particular persons or entities, but its operation extends to any party involved in the importation of a complete plant that comprises crushers, radial stackers, gear units, conveyor drive assemblies, screens, apron feeders and vibratory feeders. Related legislation such as the Protection of the Sea (Shipping Levy Collection) Act 1981 defines terms like "Australian port" and "Collector" that may be relevant to the physical entry of the goods, yet the order itself contains no provisions about shipping levies or ports. The Australian Trade Commission (Transitional Provisions and Consequential Amendments) Act 1985 contains amendments to other Acts, but the text of the order does not link it to those amendments. In practice, the order therefore primarily concerns importers, their advisers and the customs administration when dealing with qualifying crushing and screening equipment.

The order confers on importers the right to have goods that precisely match the table description treated as goods to which item 50 of Schedule 4 to the Customs Tariff Act 1995 applies. This right arises once the goods are classified under 8474.20.00 and contain all the components listed: crushers, radial stackers, gear units, conveyor drive assemblies, screens, apron feeders and vibratory feeders. The corresponding duty on the importer is to ensure that any claim for the concession is supported by goods that satisfy the "comprising ALL of the following" requirement. The order itself imposes no new payment obligations but activates the concessional treatment already provided by the Customs Tariff Act 1995. Importers have the right to rely on the order from the operative date of 11.05.06 until it is revoked under sections 269SC or 269SD of the Customs Act 1901. Customs officers have the authority to examine whether the imported plant meets every element of the description before allowing the concessional rate. The text does not create any rights or duties for exporters or domestic manufacturers. Where goods are also subject to a notice under subsection 269TG(1) or (2) of the Customs Act 1901, the importer remains obliged to pay any dumping duty calculated under section 8 of the Customs Tariff (Anti-Dumping) Act 1975, even if the TCO concession applies. The same principle holds for countervailing duty under section 10 of that Act when a notice under subsection 269TJ(1) or (2) is in force.

The text of the order contains no provisions that impose penalties or prescribe enforcement procedures. Enforcement of the concession therefore occurs through the general mechanisms of the Customs Act 1901, including the power to revoke the order under sections 269SC or 269SD if the goods no longer warrant the concession. Where an importer claims the benefit of item 50 but the goods do not comprise all the listed components, the claim may be disallowed and the full duty rate for 8474.20.00 applied. Related provisions in the Customs Tariff (Anti-Dumping) Act 1975 show how special duties are collected, with subsection (1) of section 8 imposing dumping duty on goods to which a notice under subsection 269TG(1) or (2) applies, and subsection (3) providing for interim duty pending final assessment. A similar approach would apply if a TCO claim is found to be incorrect, resulting in collection of any underpaid duty. The order does not itself create offences, but reliance on it for goods that fail the description test may expose the importer to liability under the Customs Act 1901 for incorrect statements in import declarations. Collectors, as defined in the Protection of the Sea (Shipping Levy Collection) Act 1981 to include authorised persons, retain the power to examine goods at the point of entry to verify compliance with the order's terms.

The order is made under section 269P of the Customs Act 1901 and directly references the Customs Tariff Act 1995 for the application of Schedule 4 item 50. It therefore interacts with both statutes as part of the overall tariff regime. The order does not override or amend those Acts but operates within the framework they establish. Provisions in the Customs Tariff (Anti-Dumping) Act 1975 remain applicable to goods covered by the order. Section 8 of that Act imposes dumping duty on goods to which a notice under subsection 269TG(1) or (2) of the Customs Act 1901 applies where the export price is less than the normal value, calculated in accordance with subsection (6). Section 10 similarly imposes countervailing duty on goods subject to a notice under subsection 269TJ(1) or (2) where a countervailable subsidy is received. An importer of a plant that qualifies under the TCO must still pay any such special duties if the relevant notices are in force. The order has no direct connection to the Export Control Act 1982, although section 23A of that Act allows orders for tariff rate quota systems on exports; the present instrument concerns imports only. The Passenger Movement Charge Collection Act 1978, which defines terms such as "aircraft" and "authorised officer" and provides exemptions in section 5 for certain persons, operates in a separate field and does not affect the treatment of the goods under the TCO. The Australian Trade Commission (Transitional Provisions and Consequential Amendments) Act 1985 repealed and amended various Acts but contains no provisions that alter the operation of this specific order.

The source text records that the order was made with effect from 11.05.06 and, as signed on 20 October 2006, contains no specified date in column 2 of the table. No amendments to the order itself are set out in the instrument or in the related retrieval context. The order therefore remains in the form originally declared, continuing in force until revocation under sections 269SC or 269SD of the Customs Act 1901. Related instruments, such as the Bounty (Machine Tools and Robots) Act 1985, contain provisions dealing with amendments to the Tariff Act and the effect on bountiable equipment, but those provisions do not apply to or modify Tariff Concession Order 0608183. The absence of any recorded change means that the description of the plant and the reference to item 50 have stayed constant since the operative date. The structure of the order, with its open-ended duration, allows the concession to apply to future importations of matching goods without the need for further action unless revocation occurs. The text provides no information on the reasons for the original making of the order or for the lack of subsequent alteration.

The source text and the related retrieval context do not name any court challenges or controversies concerning Tariff Concession Order 0608183. No cases are referenced in the instrument or the accompanying material. The order therefore stands without any recorded judicial consideration of its validity or scope. The precise wording of the description, particularly the requirement that the plant comprise all of the listed components, could in principle give rise to questions about whether particular consignments satisfy the criteria, yet the text contains no indication that such questions have been litigated. The numbering sequence in the list, moving from (f) to (j), forms part of the description but is not identified as a source of dispute. The delegate's exercise of power under section 269P of the Customs Act 1901 is not stated to have been the subject of any review or challenge. In the absence of any named proceedings, the order continues to operate on its stated terms without the overlay of judicial interpretation.

A key point to note is the strict "comprising ALL of the following" language in the table, which means that every component, from crushers through to vibratory feeders, must be present in the imported plant for the concession under item 50 to apply. Absence of even one item, such as the apron feeders or the gear units, takes the goods outside the scope of the order. The Customs Tariff Classification must be 8474.20.00; goods classified under a different heading cannot rely on this instrument. The operative date of 11.05.06 means that importations before that date fall outside the order's coverage. Because the order can be revoked under sections 269SC or 269SD of the Customs Act 1901 at any time, current status should be confirmed before each importation. Where goods are also covered by a notice under subsection 269TG(1) or (2) or 269TJ(1) or (2) of the Customs Act 1901, the importer must separately account for any dumping duty under section 8 or countervailing duty under section 10 of the Customs Tariff (Anti-Dumping) Act 1975. The single-page format of the instrument confirms that no additional conditions or exceptions are set out elsewhere in the order. Partial or incomplete plants, even if they include some of the listed items, do not qualify.

Importers seeking to rely on the order must first confirm that the goods are classified under 8474.20.00 and constitute a crushing and screening plant that includes every component listed in the table: crushers, radial stackers, gear units, conveyor drive assemblies, screens, apron feeders and vibratory feeders. When lodging an import declaration, the TCO number 0608183 should be cited and the claim for item 50 of Schedule 4 to the Customs Tariff Act 1995 made. Supporting documentation, including technical specifications, bills of lading and supplier declarations, should be retained to demonstrate that all listed components are present. Customs officers may request evidence at the time of clearance or during any subsequent audit. If the goods are subject to any notice under subsection 269TG(1) or (2) or 269TJ(1) or (2) of the Customs Act 1901, the importer must calculate and pay any applicable dumping duty under section 8 or countervailing duty under section 10 of the Customs Tariff (Anti-Dumping) Act 1975 in addition to claiming the concession. Regular checks of the official register are required to confirm that the order has not been revoked under sections 269SC or 269SD of the Customs Act 1901. The description must be applied exactly as written, without addition or omission of components. Compliance also involves ensuring that the entry is made by or on behalf of a person authorised to deal with customs matters under the Customs Act 1901.