Tariff Concession Order 0700808

The Order is built around a small set of legal and practical concepts, each shown explicitly in the instrument. First, delegated administration: the declaration is made "Under Section 269P of the Customs Act 1901" and is signed by a delegate of the Chief Executive Officer, Wendy Knowles, indicating the use of delegated statutory authority to make an operative tariff concession finding. Second, linking and application: the text makes clear that the instrument does not itself alter Schedule 4, it simply declares that a particular Schedule 4 item applies to the listed goods. The operative phrase is 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."

Third, identification by tariff classification and descriptive limits: the goods are identified both by tariff subheading (8704.23.00) and by a detailed text description that requires two conditions to be met: the chassis/truck must have a compression ignition engine, must be 6 x 2 wheel drive, and must have a gross vehicle weight not less than 20 tonnes and not greater than 24 tonnes. The use of the capitalised "BOTH" emphasises that the two listed attributes are jointly required.

Fourth, temporality and cessation: the Order specifies an effective start date, 15 January 2007, and a mechanism by which the Order ceases, namely revocation under sections 269SC or 269SD of the Customs Act 1901, or a date that might have been placed in Column 2. The Table as published shows no explicit calendar end date in Column 2, only the number "50", which indicates the Schedule 4 item number but not an expiry. Thus, unless and until action under the cited sections of the Customs Act occurs, the Order remains in force from the stated operative date.

Fifth, administrative referencing: the Table includes an administrative reference line "Op. 15.01.07 - TC 0700808". That code is part of the instrument's identity and will be used in correspondence, entries and administrative records. Finally, signature and dating are present but show that the document was dated 10 April 2007 while the operative date is 15 January 2007, meaning the instrument purports retrospective operation from the date stated.

All of these are textual facts in the instrument. The Order does not itself state what Item 50 in Part III of Schedule 4 does, nor does it set out penalties, rates, or other operative consequences; it effects application by reference.

The direct legal effect of the Order attaches to imported goods meeting the specific description and classification set out in Column 1 and to the holder of whatever legal position Item 50 of Part III, Schedule 4 confers when applied to those goods. Practically, the immediately affected parties will include importers, customs brokers, freight forwarders and the sellers or manufacturers whose goods match the listed description, because the declaration identifies a change in the tariff status that applies to goods with tariff classification 8704.23.00 and the specified technical limits.

The instrument affects persons who need to clear customs entries for chassis, trucks, or similar vehicles classifiable at 8704.23.00 and that meet both of the stated conditions: a 6 x 2 wheel drive configuration and a gross vehicle weight between 20 tonnes and 24 tonnes inclusive (text: "NOT less than 20 tonnes and NOT greater than 24 tonnes"). Those parties will need to determine whether Item 50 of Part III, Schedule 4 applies to their shipments because the Order declares that it does for these goods. Administrative officers within the customs authority who process tariff concession orders, and those who apply Schedule 4 in customs assessments, are also affected because the Order imposes an instruction to treat these goods as covered by the referenced Schedule item.

Other potentially affected actors include downstream buyers and businesses that rely on imported chassis meeting these specifications, because any change the Schedule 4 item effects (for example, if it alters duty or entry requirements) will cascade to landed cost, pricing, and contracts. The text does not itself say what the Schedule 4 Item confers, so the causal chain from this Order to economic effects depends on the content of Item 50. The instrument also affects legal advisers, accountants and compliance units who must record the Order reference "TC 0700808" in documentation when claiming whatever benefit Item 50 provides, and who must be prepared to justify classification and specification compliance to customs.

Finally, the Order is conditioned on statutory revocation mechanisms set out in the Customs Act (sections 269SC and 269SD). Any party facing a change in treatment because the Order is revoked will be affected when revocation occurs. The Order provides no enforcement schedule or penalties itself, so regulated parties must look to other provisions of the Customs Act and the Customs Tariff Act 1995 for the mechanics of enforcement and penalties, or to administrative practice.

The Order itself states declaratory duties and confers application of a Schedule 4 item to the listed goods, but it does not list new compliance offences, monetary duties or specific reporting obligations within its text. Its operative duties and rights must be read from what it declares and from the instruments to which it refers.

Rights created or invoked by the Order

• The instrument creates a legal relationship between the listed goods and the Schedule 4 item numbered "50" in Part III of the Customs Tariff Act 1995 by declaring that the item "applies" to those goods. If the Schedule 4 item confers a benefit, that benefit will be available to persons importing goods that match the tariff classification and the descriptive conditions. The Order therefore functions as the administrative step that makes the Schedule 4 item operative for those goods, beginning on the operative date stated (15.01.07).

Duties and operational responsibilities implied by the Order

• Importers and their agents must be able to establish that the imported goods both fall under tariff subheading 8704.23.00 and meet the two joint specifications: 6 x 2 wheel drive and gross vehicle weight between 20 and 24 tonnes inclusive. The emphasis on "BOTH" in the text indicates a conjunctive requirement. Compliance will require maintaining documentary evidence sufficient to demonstrate that the goods match the declared description at the time of importation.

• The instrument establishes that the Order remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901, or until any date specified in Column 2. Because Column 2 in the Table contains only the item number "50" and no calendar end date, importers should assume persistence of the declaration until formal revocation. Parties thus have a duty to monitor whether revocation action occurs under the cited sections.

Delegation and administrative duty

• The document is signed by a delegate of the Chief Executive Officer. That indicates a delegated administrative power being exercised under s 269P. The signature line and title record who made the declaration and the date it was signed. That creates administrative records and evidentiary points for parties asserting rights under the Order.

What the Order does not do in its text

• The Order does not itself specify duties such as payment amounts, reporting frequencies, record-keeping periods, or penalties for non-compliance. It does not reproduce Item 50, so the specific entitlements or constraints that Item 50 may impose are not stated in the instrument. Any enforcement or penalties applicable to failures to comply with customs obligations are not set out in this Order; the instrument refers users back to the Customs Act as the enabling statute for revocation and other processes.

In short, the principal duty created by the text is for affected parties to ensure that their imported goods meet the tariff classification and the conjunctive descriptive test, and to rely on the Order to have Item 50 applied to those goods from the operative date, pending any revocation under the specified sections.

The Order does not itself establish penalties or a self-contained enforcement regime. The text confines its operative content to the declaration that the specified goods are to which the Schedule 4 item applies, and to procedural temporal matters, including the effective date and modes of cessation. Explicitly, the instrument says the Order "shall have effect from 15.01.07 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2" (instrument text). This is the only text in the instrument that contemplates termination or administrative intervention.

Because the instrument is made under s 269P of the Customs Act 1901, enforcement power and penalties, if any, will be governed by the statutory framework of the Customs Act and the Customs Tariff Act 1995, including the provisions the Order cites for revocation (ss 269SC and 269SD). The Order itself contains no fines, compliance measures or criminal penalties, and it does not identify the administrative processes by which customs officers will verify compliance with the descriptive criteria set out in Column 1. It does not state which office will notify affected parties of revocation, nor the procedural steps for review, objection or appeal.

Practical enforcement implications for importers and agents derive from their need to rely on the declaration when making customs entries. Customs officers exercising functions under the Customs Act may, in the course of clearance and audit, require evidence that an imported consignment meets the description in Column 1. Failure to substantiate a claimed application of Item 50 may result in customs assessments, reclassification, retrospective duties, or other actions under the Customs Act or Customs Tariff Act 1995. Those remedies and sanctions are not detailed in the Order itself.

Because the Order refers to revocation under ss 269SC and 269SD, affected parties should note that the instrument anticipates administrative mechanisms for cessation, but the instrument does not reproduce or summarise the content of those sections. Therefore the only enforcement-signalling language in the Order is its linkage to the wider statute; any penalty exposure must be located by consulting the Customs Act and the Customs Tariff Act 1995 outside the text of this Order.

The Order functions by reference to two statutes: the Customs Act 1901 and the Customs Tariff Act 1995. The statutory cross-references in the instrument define its interaction points.

• Enabling statute: The Order is made under Section 269P of the Customs Act 1901. The Order therefore exercises a power conferred by that provision. The instrument does not reproduce s 269P, but its citation identifies that the validity and scope of the Order derive from the Customs Act. Any legal questions about the power to declare or the procedures required to make such declarations must be addressed by reference to s 269P and related provisions of the Customs Act.

• Operative effect under tariff law: The instrument declares that the goods are to which "the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies." Thus the Order modifies how Schedule 4 of the Customs Tariff Act 1995 operates in respect of the goods described. The specific Schedule 4 item is not reproduced, but the link makes the Order an instrument that integrates tariff treatment under the Customs Tariff Act 1995 with administrative classification under the Customs Act.

• Revocation mechanisms: The Order explicitly contemplates cessation by revocation under sections 269SC or 269SD of the Customs Act 1901. The instrument therefore interacts with the Administrative and procedural parts of the Customs Act dealing with amendment, review, or revocation of tariff concession declarations. The Order does not set out those revocation processes, nor does it specify notice procedures, transitional rules, or effective dates for revocation; it merely signals that those statutory mechanisms provide the path for the Order to cease effect.

• Tariff classification and customs entry: The Order lists tariff subheading 8704.23.00. Importers and brokers will need to use that classification in customs entries and in records that demonstrate entitlement to whatever legal effect Item 50 confers. The Order therefore sits within the customs classification and entry framework, and interacts operationally with whatever documentary and procedural requirements customs imposes for classification and concession claims.

• Absence of other regulatory text: The Order does not reference other statutes or administrative regimes. It does not mention motor vehicle standards regulation, goods and services tax, anti-dumping or countervailing rules, or any other non-cited statutory regime. Any interactions between this tariff concession declaration and those regulatory regimes must be deduced separately from the applicable law because the Order does not itself address them.

In sum, the Order's textual interactions are with the Customs Act 1901 (for empowerment and revocation) and the Customs Tariff Act 1995 (for tariff treatment via Schedule 4, Part III). All other legal interactions are potential but not specified in the text.

The instrument as provided records a single entry in its Table and metadata indicating its operation and the date of execution. It shows an operative start date "Op. 15.01.07" and a processing code "TC 0700808". The document bears the dated signature "10 April 2007" by Wendy Knowles, identified as "Delegate of the Chief Executive Officer". The Table includes the Schedule 4 item number "50" in Column 2.

The Order text states that it "shall have effect from 15.01.07 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." The Table as published contains no calendar expiry date in Column 2, only the number "50". Therefore, according to the instrument's own wording, any cessation of its effect requires an action under the cited revocation provisions, or the prior insertion of a calendar date in Column 2. The instrument does not show any such calendar date, nor does it show subsequent amendments, variations, or revocations within the text provided.

No amending instruments, repeal notices, replacement orders, or side letters appear within the text. The only administrative trace is the TC number TC 0700808, which identifies the concession order for record-keeping. Because the text does not include an amendment log or a history table, readers must treat the Order as a single, stand-alone instrument with an operative date and a mechanism for revocation, but with no internal record of further amendment. Any subsequent amendment, revocation or re-issue would need to be found in the administrative register or other instruments outside this document; nothing of that kind is shown in the supplied text.

The supplied instrument contains no references to litigation, adjudication, or judicial review proceedings. It is a statutory administrative order, signed by a delegate of the Chief Executive Officer, with an operative date and a Table entry. The Order does not include any legal challenge, notation of dispute, appeal, or court decision. The instrument itself lists no case names, no citations to judicial authorities, and no annotations about contested interpretation.

If litigation were to arise about the application or validity of the Order, the path would be through the judicial review and dispute-resolution mechanisms applicable to administrative decisions and customs determinations, but the Order does not specify those routes. The only statutory sections cited within the instrument for further administrative action are sections 269SC and 269SD of the Customs Act 1901, which the Order uses as the mechanism for revocation. Those citations do not, in the instrument, indicate litigative outcomes.

Accordingly, based on the text supplied, there is no litigation history recorded in the instrument. Any external litigation or case law that addresses tariff concession orders, Item 50 of Schedule 4, or the classification 8704.23.00 is not contained in this Order and is not referenced by it.

This Order contains a number of fine but consequential textual features that practitioners need to note precisely, because small differences in reading can change whether a consignment is within its scope.

1. Conjunctive specification. The goods description requires BOTH listed attributes. The exact language is: "having BOTH of the following: (a) 6 x 2 wheel drive; (b) gross vehicle weight NOT less than 20 tonnes and NOT greater than 24 tonnes." The capitalised "BOTH" means both the wheel-drive configuration and the gross vehicle weight threshold must be satisfied. A chassis with 6 x 2 wheel drive but a GVW of 19.9 tonnes will not meet the textual condition, nor will a chassis of 24.1 tonnes. Likewise, a truck with the specified GVW but with a different wheel-drive configuration will not be covered.

2. Inclusive numeric bounds. The instrument uses "NOT less than 20 tonnes and NOT greater than 24 tonnes." Read literally, that phrasing includes exactly 20.0 and exactly 24.0 tonnes. Practitioners should ensure that any measurement or certification used in customs entries supports the GVW figure precisely, or that documentation explains rounding conventions, because the text admits no implicit leeway.

3. Tariff classification plus description. The Order lists a tariff classification, 8704.23.00, alongside the descriptive restrictions. Both elements matter. If an importer has a part, or a finished vehicle classifiable at a different tariff subheading, the Order’s declaration will not apply even if the vehicle otherwise meets the descriptive limits. Conversely, a product put under 8704.23.00 but lacking the required technical characteristics will not fall within the Order’s scope.

4. Item number without textual content. Column 2 lists only the number "50". The Order does not state what Item 50 provides, or its terms. Therefore, any claim to an entitlement must be checked against the text of Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. The Order is an enabling link, not a restatement. Practitioners should not infer the substance of Item 50 from the Order alone.

5. Effective date versus signing date. The Order states it has effect from 15 January 2007, but the signature is dated 10 April 2007. The instrument therefore purports to operate retrospectively to 15 January 2007. Users should be attentive to this timing when assessing entries or claims for goods imported between those dates, and should preserve records to support retrospective claims.

6. Revocation tail risk. The Order explicitly remains in force "until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." Since no calendar end date appears in Column 2, there is a risk that an administrative revocation could change the Order’s applicability at short notice. Parties relying on the Order should monitor administrative registers or notices referring to ss 269SC and 269SD revocation actions.

7. Delegated signature. The instrument is signed by a delegate of the Chief Executive Officer. Where a party’s entitlement is contested, the administrative provenance and the statutory basis of the delegate’s power may be tested. The Order records the delegate and the date of signature; parties should preserve that as evidence of the instrument's administrative origin.

8. Narrow scope. The description targets a narrow weight band and a specific axle/wheel configuration. That narrowness invites potential disputes over borderline cases, conversions, or ambiguous configurations. For example, if a vehicle is convertible between drive modes, or if GVW is adjustable by modification, questions will arise about the state of the goods at the time of importation. The Order contains no guidance on such situations.

These textual gotchas are grounded in the instrument’s own language. Absent further material included in the Order, practitioners must resolve interpretative ambiguities by reference to the broader statutory framework and administrative practice.

The Order does not itself impose procedural steps, but it establishes an actionable declaration that importers, brokers and their advisers must operationalise in customs practice. The following compliance checklist is grounded in the textual content of the instrument.

1. Establish tariff classification. Confirm that the goods are classifiable at tariff subheading 8704.23.00. The Order specifically lists that classification in Column 1; both the classification and the descriptive limits must be met. Retain and record the basis for classification in the commercial invoices, bills of lading, and classification advice relied upon in the customs entry.

2. Verify technical attributes. The Order requires that the chassis/truck have a compression ignition engine, be 6 x 2 wheel drive, and have gross vehicle weight not less than 20 tonnes and not greater than 24 tonnes. Obtain and retain manufacturer specifications, vehicle compliance plates, technical certification, or other documentary evidence that the consignment, as imported, meets each element. Where weight is a discretely measurable attribute, ensure weight certificates or declared GVW figures are precise and consistent with the Order’s inclusive bounds.

3. Conjunctive test. Demonstrate that both the wheel-drive configuration and the GVW requirement are satisfied at the time of importation. Do not assume partial compliance suffices. The instrument emphasises "BOTH" elements.

4. Use the Order identifier. In customs declarations and correspondence, quote the Tariff Concession Order identifier TC 0700808 and the Table entry (8704.23.00; Item 50). The Order records that administrative reference, and it will be the relevant identifier in communications and any follow-up.

5. Retain the instrument record and timing evidence. The Order is effective from 15.01.07 and was signed on 10 April 2007. Keep records that show the date of import relative to the operative date to justify reliance on the Order’s operative effect.

6. Check Item 50. Because the Order applies Item 50 of Part III of Schedule 4, importers must examine the text of Item 50 to understand the precise legal effect conferred by the Schedule item, and any conditions or administrative steps required by Item 50 itself. The Order does not include the text of Item 50 and so cannot be relied upon alone to establish entitlement; the Schedule text is necessary.

7. Monitor for revocation. The Order can be revoked under sections 269SC or 269SD of the Customs Act 1901. Because Column 2 contains no calendar expiry date, parties should periodically check official customs notices or registers for revocation activity and maintain contingency plans for the loss of the declared treatment.

8. Prepare for audit. Although the Order does not set out penalties, customs authorities exercising functions under the Customs Act may audit entries and require proof that the goods meet the Order’s description. Keep full product documentation, correspondence with suppliers, and any testing or weighing records that substantiate conformity with the Order’s precise text.

9. Seek contemporaneous classification advice where doubt exists. If there is any uncertainty about whether a consignment meets the 6 x 2 configuration or whether GVW is within the textually specified bounds, obtain written classification advice to attach to the customs entry and to preserve in case of subsequent review.

10. Note the limits of the Order. The instrument applies Item 50 to the identified goods. It does not address other statutory obligations such as safety, standards, tax or import licensing. Compliance must therefore be managed across all applicable regimes in addition to customs classification.

Following these steps will align a practical customs operation with the precise textual requirements of the Order as supplied.