Tariff Concession Order 0610569

The Order relies on a small set of concepts expressed in its own text. These are the legal source, the method of operation, the identifying descriptors, the operative dates, and the revocation mechanism. Each concept appears in the instrument and determines how the Order functions.

• Legal source and delegate power: The Order is made “Under Section 269P of the Customs Act 1901,” signalling that power to make this declaration is sourced in that section. The signature block records that a delegate of the Chief Executive Officer (Wendy Knowles) executed the instrument. The text therefore records both the statutory basis and the exercise of delegated authority.

• Declaratory operation by reference: The Order does not itself list a tariff concession or duty rate; instead it declares that the goods described 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.” That is a legal operation by reference: the Order connects an external schedule item to particular goods, rather than restating the substance of that item.

• Identifying descriptors: Goods are identified in two ways in the Table: by a numerical customs classification code (9612.10.00) and by a short textual description: “ROLLS, FACSIMILE, THERMAL INK TRANSFER.” The Table also includes the operating code “Op. 19.06.06 - TC 0610569,” which appears to record the operative date and a transaction or instrument identifier.

• Temporal mechanics: The instrument specifies an effective commencement date (19.06.06) and states that it will “continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.” The Table’s Column 2 shows the item number “50” but contains no explicit calendar end date. Therefore under the Order’s own terms the revocation mechanism or an external end date (if later included) determines termination.

• Revocation pathway: The Order expressly links its possible termination to sections 269SC and 269SD of the Customs Act 1901. The instrument does not expand on the substantive grounds or processes in those sections; it simply identifies them as the statutory revocation mechanisms.

These core concepts together define a simple legal mechanic: identify particular imported goods by tariff classification and description, attach to them the legal consequence of having Part III, Schedule 4 item 50 apply, make that attachment operative from 19 June 2006, and leave continuation or termination to the named revocation processes or any date captured in the Table.

The Order affects, first and foremost, import transactions in which goods match the Table’s descriptors: the tariff classification 9612.10.00 and the textual description “ROLLS, FACSIMILE, THERMAL INK TRANSFER.” Practically, parties for whom this matters include importers, customs brokers, freight forwarders, declarants, and downstream purchasers who rely on the tariff treatment of consignments.

• Importers and declarants: Any person or entity importing goods that fall within the described code and description will have those goods treated as goods “to which” the referenced Schedule 4 item applies, as of 19 June 2006. The Order therefore changes the legal description that will be applied to such consignments for purposes that depend on Schedule 4 Part III item 50.

• Customs administration and officers: The Australian customs administration (the agency administering the Customs Act) and its officers must recognise the Order when processing import declarations. The Order is an administrative instrument recording that a particular Schedule 4 item applies to particular goods; customs processes that apply Schedule 4 item 50 to declarations for goods described under 9612.10.00 will be affected.

• Customs intermediaries and compliance advisers: Customs brokers and advisers must recognise the Order when advising clients on tariff classification and applicable concessions. The Table’s text provides the specific code and description to be used when identifying the goods to which the Schedule 4 item attaches.

• Businesses in supply chains: Entities that manufacture, supply, re-sell, or use the listed rolls for facsimile thermal ink transfer will potentially see an effect on cost of importation if Schedule 4 item 50 involves any tariff concession or other adjustment. The Order itself does not state the fiscal effect; it only links the goods to the Schedule 4 item that will determine fiscal treatment.

• Parties concerned with revocation or review: Because the Order continues until revoked under specified sections of the Customs Act (s 269SC or s 269SD), persons monitoring tariff concession status (importers, industry groups, competitors) are affected by the existence of a statutory pathway for revocation identified in the instrument.

The instrument does not explicitly name any exemptions, exclusions, or conditionality beyond the classification and textual description. The only decision-makers named in the text are the statutory delegate who signed the Order (Wendy Knowles) and the statutory provisions that allow revocation; the Order does not itself specify which administrative or private actors bear ultimate monetary cost, but it ties the treatment of identified goods to a Schedule 4 item which determines fiscal/legal consequences outside the Order’s text.

The Order itself creates no expressed new statutory offences, monetary duties, or explicit private rights; instead it functions to designate that the listed goods are subject to the legal effect of a specific item in Part III of Schedule 4 to the Customs Tariff Act 1995. The primary duties and rights flow from that designation and from the Customs Act sections cited. The instrument establishes these operational commitments.

• Duty to treat goods according to the Order: From 19 June 2006, administrative personnel and declarants are required to treat goods that meet the Table’s classification and description as goods to which Part III of Schedule 4 item 50 applies. The Order operates as a direction (a declaratory instrument) that attaches the Schedule 4 item to the specified goods. The text therefore imposes an administrative duty to apply the referenced Schedule 4 item to affected import declarations.

• Right to rely on the Order for classification: An importer or declarant who correctly identifies goods as matching the Table’s description and tariff classification has a contemporaneous legal instrument (this Order) indicating that Schedule 4 item 50 applies. That confers a right to present import declarations consistent with that attachment, subject to any further legal or administrative checks outside the instrument.

• Continuing obligation to monitor revocation: The Order expressly continues “until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.” This language imposes an implicit duty on affected parties to monitor for revocation actions under those sections or for the insertion of a calendar end date in Column 2. The Order itself does not prescribe notification procedures to importers; it therefore leaves the onus on affected parties and declarants to track revocation activity administratively.

• No new statutory procedural duties in the text: The instrument does not itself prescribe documentary or evidentiary requirements for demonstrating that goods fall within the Table description; it states only the classification and the attachment of the Schedule 4 item. Any documentary duty,for example, to show product specification, invoices, bills of lading, or technical descriptions,would arise from related customs procedures or from the content of Schedule 4 item 50, not from this Order’s text.

• Delegation and authorising signature: The Order records that it was made by a delegate of the Chief Executive Officer. This records the administrative right of a delegate to issue such Orders under s 269P and signals that the authorised administrative officer has exercised that delegated authority. The instrument therefore evidences the procedural validity of the declaration within the agency’s delegation framework.

Practically, the immediate and enforceable obligations for importers and declarations depend on how customs processing, compliance checks, and Schedule 4 item 50 are implemented by the customs authority. The Order is the legal basis that instructs those processes to treat affected goods according to that Schedule 4 item.

The Order itself does not describe penalties, sanctions, or enforcement mechanisms in its text. It declares the applicability of a Schedule 4 item to specified goods and identifies the statutory provisions (s 269SC or s 269SD of the Customs Act 1901) that provide the pathway for revocation. Any civil or criminal sanctions, penalty amounts, or enforcement procedure that attach to misdeclaration, false statements, evasion, or non-compliance are not recited in the Order.

What the instrument does set out relevant to enforcement is its interplay with the Customs Act: the Order is made under s 269P and is stated to remain in force until revoked under the named revocation sections. Enforcement of the Order’s effect therefore operates through the customs administrative machinery and the statutory framework of the Customs Act (as referenced), not through penalties set within the Order text.

Practical enforcement implications deducible from the Order’s structure:

• Customs officers are directed (by virtue of the Order’s declaration) to treat declarations identifying goods as 9612.10.00 and matching the textual description as falling within the scope of Part III, Schedule 4 item 50. If a declarant incorrectly identifies goods, general customs enforcement powers (not recited in this Order) would determine whether there is a misdeclaration and any corresponding sanction.

• The Order’s effectiveness from 19 June 2006 and its persistence until revocation means that customs systems and audit processes will treat qualifying consignments consistently from the operative date until revocation. Enforcement disputes will therefore concern whether goods meet the description and classification and whether the Schedule 4 item was properly applied.

• Because the instrument does not enumerate procedural enforcement steps (for example, documentation required to claim the Schedule 4 treatment), enforcement in practice will follow the administrative practices and statutory powers that govern customs declarations and the consequences of misdeclaration under the Customs Act and related administrative instruments.

To determine concrete penalty exposure or enforcement processes for specific behaviours (incorrect claims of the Schedule 4 treatment, fraudulent documentation, late payments of tariffs if any are payable), affected parties will need to consult the Customs Act provisions and applicable administrative rules and practice notes referenced implicitly by the instrument, because the Order itself does not set those details.

This Tariff Concession Order operates by explicit cross-reference to other statutory instruments and provisions. The Order’s text identifies the legal structure within which it functions and thereby defines its principal points of legal interaction.

• Interaction with the Customs Act 1901: The Order is made under s 269P of the Customs Act 1901 and expressly references sections 269SC and 269SD as the revocation routes. That creates a direct legal linkage: the Order’s validity, continuing force, and revocation are governed by the statutory framework of the Customs Act. The Order does not restate or reproduce the content of those sections; it simply relies on them as the enabling and terminating mechanisms.

• Interaction with the Customs Tariff Act 1995: The Order declares that the listed 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.” The operative effect therefore depends upon the substantive content of Part III, Schedule 4 item 50 in the Customs Tariff Act 1995. The Order is an administrative bridge: it connects the narrative and numerical identifiers of particular goods to the legal content of a Schedule 4 item resident in the Customs Tariff Act. Any legal effects (concessions, exemptions, conditions) that flow from item 50 arise under that Act, not from the Order’s text.

• Interaction with customs classification regime: By giving a customs tariff code (9612.10.00) and a textual descriptor, the Order interacts with the broader tariff classification system used in customs declarations. Declarants must align tariff codes between their commercial documents and customs declarations; this Order imposes a specific cataloguing choice for the purpose of applying Schedule 4 item 50.

• Administrative processes and agency discretion: The Order’s operative mechanics require customs administrative recognition (for processing entries, applying concessions, and monitoring revocation). The instrument does not itself regulate administrative discretion beyond its declaratory attachment; any procedural or discretionary steps,such as requests for information, audits, or verification of goods,will be governed by customs procedures and the broader statutory enforcement powers of the Customs Act.

• Interaction by omission: Importantly, the Order does not address or alter laws outside the customs and tariff context (for example, consumer protection, intellectual property, biosecurity, or quarantine laws). Those other regimes remain in force; importers must comply with them in addition to the customs treatment conferred by the Order and the Schedule 4 item it invokes.

In sum, the Order functions as a narrow legal connector: it ties particular goods (by code and description) to an item in the Customs Tariff Act and relies on the Customs Act for its enactment and revocation. The precise legal and fiscal effects therefore require cross-reference to those other statutes.

The instrument itself records a small set of dates and identifiers that anchor its operative history. The header and Table material provide the following chronological data points:

• Operative commencement: The Order “shall have effect from 19.06.06” (opening paragraph). The Table also annotates the item entry with “Op. 19.06.06 - TC 0610569,” which corroborates the 19 June 2006 operative date and provides an internal transaction or instrument identifier (TC 0610569).

• Signing date: The endorsement block records “Wendy Knowles........................Dated 01 September 2006 Delegate of the Chief Executive Officer.” That indicates the instrument bears a signature date of 1 September 2006, executed by a delegate of the Chief Executive Officer.

• No end date recorded in the Table: Column 2 is headed “Schedule 4 Item Number Last date of effect.” For the single entry, Column 2 contains only “50” and does not contain a calendar “last date of effect.” The opening paragraph acknowledges that the Order will continue until revoked under the identified sections of the Customs Act or until “the date, if any, specified in Column 2.” Because Column 2 shows only the item number and no date, the Order contains no built-in calendar expiry in its text.

• No amendments or subsequent instruments included: The document provided is a single-page order (page 1 of 1) and contains no schedule of amendments, supersessions, or subsequent revocation entries. The instrument does not record earlier versions, corrections, or rescissions.

Based solely on the text of the instrument, the amendment history is therefore limited to its original operative date and signature. Any later amendments, revocations, or insertions of a calendar end date into Column 2 would be effected by separate administrative action under the republished statutory mechanisms (s 269SC or s 269SD) and are not recorded in this instrument as provided. Practitioners needing to know whether the Order has since been amended or revoked must therefore consult the statutory revocation records or current consolidated lists of tariff concession orders maintained by the administering agency, because the instrument itself does not log subsequent changes.

The Order contains no references to litigation, judicial interpretations, appeals, or tribunal decisions. It is a standalone administrative instrument that records the attachment of a Schedule 4 item to particular goods; the text neither cites case law nor records any challenge to its validity.

Given the text alone:

• There is no litigation recorded in the instrument.
• There are no named cases or legal authorities in the Order beyond the statutory references (s 269P, 269SC, s 269SD of the Customs Act 1901) and the Customs Tariff Act 1995 (Part III, Schedule 4).

For practitioners concerned with any disputes arising from this Order,on tariff classification, eligibility for the Schedule 4 item, or revocation procedures,litigation or administrative review would be pursued under the statutory and administrative framework referenced in the instrument. Because the instrument does not include any litigation history, any such disputes and their outcomes must be sought in external case records, tribunal or court decisions, or administrative determinations not contained in this text.

The Order is compact and mechanistic, but several practical pitfalls and points of uncertainty arise from reading the text alone. These are the issues that commonly create compliance risk or administrative confusion where an instrument operates by reference to external provisions.

• Reliance on an external provision for substance: The Order attaches Part III, Schedule 4 item 50 to the listed goods but does not state the substantive content of item 50. Determining the exact fiscal or regulatory effect (tariff rate, concession parameters, conditionality) therefore requires consulting Schedule 4 item 50 itself. Relying only on this Order without cross-referencing the Customs Tariff Act 1995 risks misunderstanding the legal outcome.

• Ambiguity in the Table’s temporal field: Column 2 is labelled “Schedule 4 Item Number Last date of effect.” For the listed entry it contains only “50.” The opening paragraph says the Order will continue until revoked under s 269SC or s 269SD, or “the date, if any, specified in Column 2.” Because no calendar date is shown, the Order will remain in force until revocation under the cited sections. Practitioners should note the absence of a date and not assume a time-limited concession.

• Potential classification disputes: The instrument specifies both a numerical tariff classification (9612.10.00) and a textual descriptor (“ROLLS, FACSIMILE, THERMAL INK TRANSFER”). Disputes may arise over whether a particular import matches that classification or description. The Order does not specify tests or documentary criteria for that match; resolution of classification disputes will therefore follow the general customs classification procedures outside this Order’s text.

• Timing discrepancy between operative date and signature: The Order declares effect from 19 June 2006 but is dated and signed on 01 September 2006. That temporal gap means the instrument operates retrospectively from its stated operative date. Importers should note that the instrument’s legal effect is backdated to 19 June 2006, not solely tied to the date of signing.

• Delegated authority and administrative provenance: The instrument is signed by a delegate of the Chief Executive Officer. While this records delegated authority, queries about the scope of delegation, or about whether other delegates can issue similar orders, are matters external to the Order’s text. Practitioners should ensure administrative provenance is validated through the agency’s delegation instruments and registers where required.

• No procedural or documentary requirements specified: The Order does not set out the documentary evidence needed to claim the Schedule 4 treatment, nor does it state whether prior approval, bonding, or certificate production is necessary. Absent this detail, importers must follow ordinary customs practice and any requirements set out in the Customs Tariff Act or in administrative practice for claiming the Schedule 4 item.

• Enforcement and penalty uncertainty in the instrument: Because the Order does not specify sanctions or enforcement steps, a reader cannot determine from this document alone the consequences of an incorrect claim. That determination requires consulting the statutory enforcement provisions of the Customs Act or related administrative instruments.

These “gotchas” reflect the instrument’s brevity and its dependence on external statutory content and administrative practice. The principal practical risk is treating this Order as a complete statement of legal effect rather than as a cross-reference tool requiring further consultation.

Compliance under this Order requires a small set of procedural checks anchored on the Table’s descriptors and on the external statutory texts the Order invokes. The instrument itself establishes the declaratory fact that Part III, Schedule 4 item 50 applies to goods described in the Table from 19 June 2006 until revocation; compliance consists of aligning import declarations and records with that declaration and monitoring any revocation activity.

Practical steps for importers and advisers:

1. Confirm product identification: Ensure goods physically and commercially match the description in Column 1: “ROLLS, FACSIMILE, THERMAL INK TRANSFER.” Use commercial specifications, invoices, supplier declarations, and product labelling to establish that imported articles correspond to the textual descriptor and to the tariff classification 9612.10.00 as recorded in the Order.

2. Use the tariff classification in declarations: When making customs declarations, use tariff classification 9612.10.00 consistent with the Table entry. The Order indicates that goods under that code are to be treated as within the scope of Part III, Schedule 4 item 50 from 19.06.06.

3. Cross-reference the substantive Schedule 4 item: Obtain and review Part III, Schedule 4 item 50 in the Customs Tariff Act 1995 to determine the precise legal and fiscal implications (for example, any concession, conditions, or rate). This Order binds the goods to that item but does not reproduce its substance.

4. Maintain documentary proof: Keep contemporaneous documentary evidence that goods meet the Table’s description and classification,commercial invoices, technical data sheets, supplier letters, bills of lading, and customs declarations. Because the Order does not specify documentary requirements, such records support position-taking in audits or disputes.

5. Monitor revocation pathways and dates: Because the Order remains in force until revoked under s 269SC or s 269SD, or until any date specified in Column 2, importers should monitor the Customs Act revocation processes and any notices from the customs authority indicating revocation or amendment of the Order. The Order’s Column 2 contains no calendar end date; accordingly, do not assume expiry.

6. Be alert to classification challenges: If customs queries the match between the imported goods and the Table descriptor or tariff code, be prepared to substantiate the claim and, if necessary, seek customs classification rulings or administrative review as permitted by the broader customs framework (not detailed in this Order).

7. Engage customs intermediaries: Use experienced customs brokers or advisers to ensure declarations are lodged consistent with the Order, that any administrative processes to claim Schedule 4 item 50 are followed, and that audits are managed with complete records.

8. Check for related legal obligations: Comply with any other statutory requirements applicable to imports (biosecurity, product safety, intellectual property, etc.). The Order addresses only the linkage of goods to a Schedule 4 item; it does not displace other compliance obligations.

9. Record the operative date: Note that the Order is effective from 19 June 2006 despite the signature date of 1 September 2006. Any claims, refunds, or analysis of import transactions should consider the operative date for the effective application of Schedule 4 item 50.

10. Seek confirmation where necessary: If uncertainty persists about eligibility, consequences, or administrative practice, obtain written confirmation or a formal ruling from the customs authority, as the Order itself does not set out procedural details or evidentiary standards.

Following these steps aligns commercial and customs practice with the declaratory mechanics of the Order: identify the goods as those in the Table; apply the Schedule 4 item referenced; preserve documentation; and track revocation and administrative developments.