Tariff Concession Order 0708940

The Order rests on three core concepts set out in its own text: the enabling power, the identification of covered goods, and the duration/revocation mechanism.

1. Enabling power. The instrument is made "Under Section 269P of the Customs Act 1901" as the opening line records. That identifies the statutory provision authorising the delegate to make the declaration. The Order itself does not reproduce section 269P; it states it as the source of power.

2. Identification of goods. The Table provides a two-part identification for the goods. First, a tariff classification is shown as a numeric code in the Table's left area ("7323.9 4 .00" as presented). Second, the textual description defines the goods by material ("enamelled iron or steel") and by a defined list of article types. The text formula is "KITCHENWARE, enamelled iron or steel, being ANY of the following" and then lists items labelled (a) through (av). The form "being ANY of the following" indicates that any single article matching the material and one of the listed article types is within the declared set.

3. Link to Schedule 4. Column 2 records a Schedule 4 item number, in this TCO shown as "50". The operative declaration is 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 ... applies". The Order therefore effects an administrative link between the identified goods and the statutory Schedule item.

4. Timing and revocation. The Order specifies a start date "13.06.07". It will "continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2". Column 2 in this instance contains the item number but no separate expiry date, so the stated mechanism for ending the Order is revocation under the specified sections of the Customs Act or any date that might be entered in Column 2.

5. Administrative formalities. The Table includes the operating code "Op. 13.06.07 - TC 0708940" and the delegate signature block with the date "09 November 2007". These elements record the administrative file reference and the delegate who signed the instrument.

These concepts together define what the Order does: it is an administrative instrument that attaches a Schedule 4 item (number 50) to a precisely described set of enamelled iron or steel kitchenware products under the authority of s 269P of the Customs Act 1901, from 13 June 2007 until revocation or any specified expiry.

The text of the Order identifies certain classes of goods and records a decision made by a delegate of the Chief Executive Officer. From the instrument itself the following parties are implicated:

• The delegate who made the declaration. The document identifies the decision-maker as "Wendy Knowles, a delegate of the Chief Executive Officer" and the signature block repeats that designation and the date "09 November 2007". The delegate is therefore the named administrative actor who applied the power under s 269P.

• Holders of goods matching the description in Column 1. The Table describes "KITCHENWARE, enamelled iron or steel, being ANY of the following" and enumerates specific article types. Persons or entities that import, export, sell, store, or otherwise deal with kitchenware that is enamelled iron or steel and that takes the form of one of the listed articles are directly implicated because the Order declares those goods to be "goods to which" the specified Schedule 4 item applies.

• Customs officials and decision-makers applying tariff treatment. Although the Order does not itself state how customs officers must act, the instrument functions as an administrative declaration that a particular grouping of goods corresponds to a Schedule 4 item. Customs officers and other departmental staff responsible for tariff classification and for applying the Customs Tariff Act 1995 will be the officials who operationalise the declaration. The instrument records the tariff classification number "7323.9 4 .00" and the Schedule 4 item "50", which are the reference points for administrative application.

• Businesses in the supply chain who rely on tariff treatment. Manufacturers, importers and distributors of the enumerated goods will be affected inasmuch as the Order alters the administrative mapping between their goods and a Schedule 4 item. The Order itself does not set out commercial obligations but creates or recognises a classification that matters for any statutory benefits or treatments attached to Schedule 4 item 50.

• Administrative record-keepers and compliance teams. The instrument contains an administrative reference "TC 0708940" and a definitive list of goods. Importers, customs brokers and compliance officers will need to reference that TCO number and the textual list when preparing import declarations or audits.

The Order does not explicitly name end-consumers, retailers or tariff payers. The document does not on its face identify changes to taxation, duty rates or specific fiscal outcomes; it declares that the particular goods are within the scope of the listed Schedule 4 item. How that affects costs or duties depends on the content of the referenced Schedule 4 item and other statutes, which are not reproduced in this instrument.

The Tariff Concession Order text itself prescribes a declaratory administrative action rather than duties imposed on private parties. From the instrument the following legal relationships and administrative obligations can be extracted:

• Declaratory effect. The Order declares that the goods specified in Column 1 "are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 ... applies". That declaration creates an administrative status for those goods. The instrument therefore confers an entitlement of sorts, in that it links goods to a Schedule 4 item, but the precise legal consequences of that entitlement (for example eligibility for a concession, rate of duty, or exemption) are not set out in the Order itself. The substantive content of the Schedule 4 item determines the operational rights or benefits that follow.

• Duties of the decision-maker. The Order is signed by a named delegate acting under s 269P. The delegate’s duty was to make the declaration under the enabling power. The instrument does not list further duties or procedural requirements imposed on the delegate in the text reproduced.

• Administrative continuity and revocation. The Order carries an implicit duty to monitor its continuance: it "shall have effect from 13.06.07 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." That establishes the legal mechanism by which the instrument terminates, signalling that relevant officers must process revocation under those sections when appropriate.

• Duties on parties using the Order administratively. The document itself does not list obligations for importers or brokers such as recordkeeping or certification requirements. However, by providing a specific tariff classification and Schedule 4 item number, it creates an administrative reference that importers and customs brokers will be expected to use when lodging declarations. Practically, that implies duties of accurate description and correct use of classification codes when interacting with customs systems, although those procedural obligations derive from the broader statutory and administrative framework rather than from the text of this Order itself.

• Rights to rely on the declaration. The Order enables a party dealing in the described goods to point to an administrative declaration that their goods are those to which Schedule 4 item 50 applies. The document does not state any temporal or conditional limitations beyond the stated start date and revocation mechanism. Any right to rely on the declaration for an entitlement derives from how the Schedule 4 item operates in the Customs Tariff Act 1995 and the Customs Act 1901; this Order records the administrative linkage.

In short, the TCO creates an administrative classification link but does not itself enumerate penalties, filing obligations or other private duties. The practical duties and rights that flow from the TCO are therefore contingent on the content of the referenced Schedule 4 item and the statutory processes in the Customs Act.

The Order as presented does not contain express penalty provisions or enforcement mechanisms within its text. The instrument is a declaration under s 269P; it states it will continue until revoked under sections 269SC or 269SD of the Customs Act 1901. Beyond noting those statutory revocation pathways, the Order does not set out offences, sanctions, infringing conduct, or enforcement procedures.

Given the Order’s nature as a tariff concession declaration, enforcement of any rights or obligations that depend on the Order will be exercised under the framework of the Customs Act 1901 and the Customs Tariff Act 1995. The Order itself does not recite those enforcement powers. The only enforcement-related references in the text are the revocation provisions named (ss 269SC and 269SD), which are external statutory provisions and not reproduced in the instrument.

Practical implications drawn from the instrument’s silence on penalties are:

• No penalties in the instrument. The Order contains no standalone penalty clauses, criminal or civil, that are enforceable by reference to the Order alone.

• Enforcement must be through the Act. Any investigation, seizure, penalty or administrative sanction in relation to misstatement of tariff classification, misuse of the Schedule 4 item, or false claims of entitlement would be pursued under the Customs Act 1901 and/or Customs Tariff Act 1995. The Order references those statutory instruments but does not reproduce their enforcement provisions.

• Revocation as administrative control. The text names sections 269SC and 269SD as the mechanisms for revocation. Revocation is the instrument’s internal control for terminating the declared linkage; decisions to revoke would be exercised under the statutory revocation processes, and implementation of a revocation would affect the ongoing administrative status of the goods.

• Operational enforcement will be administrative. Customs officers and departmental staff are the operational actors who will apply this declaration in practice, but the Order itself does not set out how they are to detect non-compliance or impose penalties; those functions fall to the enabling statutes and departmental procedures.

Where a compliance or penalty issue arises, the Order provides the classification reference and the Schedule 4 item number to which the goods were linked, but the legal authority to enforce, investigate and penalise is found in the broader legislative framework not included in this text.

The text explicitly situates itself within two statutory instruments: the Customs Act 1901 and the Customs Tariff Act 1995.

• Enabling statute. The instrument opens "Under Section 269P of the Customs Act 1901". That identifies the Customs Act as the enabling statute authorising the delegate to make the declaration. The Order does not reproduce s 269P; it merely records reliance on that provision. Any limits, procedures, or review rights provided by s 269P are therefore relevant to the Order but are not set out in the instrument.

• Linked tariff schedule. The Order declares 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 ... applies". That creates a direct administrative linkage to Part III of Schedule 4 of the Customs Tariff Act 1995. The substantive legal effects that flow from that linkage (for example, concessions, duty rates, or exemptions) will be governed by the text of the Schedule 4 item and the Customs Tariff Act 1995, which are not reproduced in the TCO.

• Revocation references. The instrument specifies that it will remain in force "until revoked under sections 269SC or 269SD of the Act". Those sections are located in the Customs Act 1901; therefore the revocation procedure and any associated administrative safeguards are supplied by the Customs Act.

• Administrative procedure and classification regimes. The TCO provides a specific tariff classification code ("7323.9 4 .00") and an item number in Schedule 4 ("50"). Those references are coordinates within the national tariff and customs classification framework. The instrument therefore interacts operationally with the customs classification, declaration, and clearance systems used to determine treatment of imported goods, but the TCO does not set those systems’ rules. Application of the TCO in practice requires cross-reference to forms, electronic declaration systems and departmental guidance that implement the Customs Act and Customs Tariff Act.

• Absent cross-references. The Order does not reference other statutes, such as consumer protection, standards, or import licensing laws. It also does not state whether the application of the Schedule 4 item is conditional on compliance with other legal requirements (for example safety or labelling obligations). Any such interactions would be governed by those other laws and administrative instruments, not by the TCO as written.

In short, the TCO declares an administrative mapping between a set of described goods and a Schedule 4 item, but the substantive legal effects, enforcement mechanisms and any cross-cutting obligations are located in the Customs Act 1901 and the Customs Tariff Act 1995. The Order functions as an operational connector to those statutes.

The instrument records dates and administrative references but contains no express history of amendments beyond its initial operation and signature. From the text the following chronological facts can be extracted:

• Operational commencement date. The Order "shall have effect from 13.06.07" as the operative start date stated in the instrument. The Table records an operational line "Op. 13.06.07 - TC 0708940", which aligns with that commencement date and with the instrument’s identifying code.

• Delegate signature date. The Order is signed by the delegate and dated "09 November 2007" in the signature block "Wendy Knowles ... Dated 09 November 2007". The signature date is later than the stated commencement date, which indicates that the instrument records a retrospective commencement or that the administrative processing and attestation occurred after the operative date. The text does not explain this timing difference; it simply records both dates.

• Revocation and expiry. The Order states it will "continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." Column 2 in the Table contains the Schedule 4 item number "50" and does not display any separate expiry date. The absence of a date in Column 2 in the reproduced text means there is no specified calendar expiry in the instrument as printed; termination is therefore by revocation under the named sections or by an expiry date if one had been entered.

• No recorded subsequent amendments. The document as provided does not include marginal notes, later dates, or amendment notations. It includes the phrase "This is page 1 of 2 Pages of the above Table" and a continuation on page 2; the second page includes the continued list of goods and the administrative closing language. There are no entries indicating that the Table has been subsequently amended or re-issued.

• Administrative reference. The TCO-code "TC 0708940" is provided on the Table, which is the instrument’s administrative identifier. That code is useful for locating any later amendments, revocations or related administrative actions in official records, but the Order itself does not set out any such follow-up actions.

Therefore, the amendment history recorded in the TCO is limited to the initial operational note (13.06.07), the operating code (TC 0708940), and the delegate’s signature and date (09 November 2007). The instrument leaves open the possibility of future revocation under the statutory provisions named, but it contains no subsequent amendment entries in the reproduced text.

The Order contains no notation of litigation, judicial review, or administrative appeals. The text is an administrative declaration and does not record any legal proceedings, challenges, or court decisions.

Specifically:

• No cases named. The instrument does not refer to any judicial decisions, appeals or disputes concerning its validity, scope or application.

• No internal review notes. There is no notation in the text indicating that the declaration was subject to internal review, appeal or litigation.

• No stated conditions for review. The TCO does not spell out rights of review, merits review or judicial review; any such rights would derive from the enabling statute (the Customs Act 1901) and general administrative law principles, which are not reproduced in this Order.

• Practical note for researchers. Because the TCO gives an administrative reference (TC 0708940), a researcher seeking litigation history would need to search external judicial databases and tribunal records for that TCO identifier or for challenges to similar tariff concession orders. The instrument itself does not provide a litigation trail.

In sum, the document as provided contains no litigation history, and the Order’s text does not identify any disputes or legal proceedings arising from it.

The Order’s drafting and presentation contain several specific features that have practical consequences for interpretation and operational use. These are matters to watch for when relying on the instrument.

1. Narrow material description. The goods are described as "KITCHENWARE, enamelled iron or steel". The inclusion of the material qualifier means that otherwise identical articles made of other materials (for example stainless steel without enamel, aluminium, plastic, glass or ceramic) are not included by the literal wording. Users must therefore ensure the goods are enamelled iron or steel to fall squarely within the textual scope.

2. The "being ANY of the following" formulation. The Order lists a long sequence of article types under subparagraphs (a) to (av), prefacing the list with "being ANY of the following". That phrasing means a single article matching both the material and one listed type fits the declared class. However, goods that are composite or multifunctional and do not obviously match one of the named article types may raise classification ambiguity.

3. Enumeration and omissions. The list is extensive and appears exhaustive for the intended scope, but the Order’s coverage is strictly limited to the enumerated items. For example, the list includes "woks" and "kettles" but if an importer has a novel kitchen tool not listed, reliance on the TCO will be problematic. The Order does not include a residual catch-all phrase such as "or the like", so strict textual matching is a practical risk.

4. Tariff classification presentation. The numeric code shown in the Table is formatted as "7323.9 4 .00" rather than a standard contiguous code. Users must map this presentation to the correct tariff code in their systems; clerical mismatch or entry error could lead to misclassification.

5. Schedule 4 item number only. Column 2 contains the Schedule 4 item number "50" but the instrument does not reproduce the substance of item 50 from Part III of Schedule 4. Users must therefore refer to the Customs Tariff Act 1995 to learn the legal effect (if any) of item 50. The Order alone is an index entry, not a substitute for the Schedule.

6. Commencement and signature dates differ. The operative start date is 13 June 2007 while the delegate’s signature is dated 09 November 2007. This gap may be significant in administrative contexts , for example, where entitlement is claimed retroactively , and users should be alert to how authorities treat a TCO with a commencement date preceding its attestation. The Order does not explain the chronology.

7. Revocation route named but not applied. The instrument sets out the revocation avenues (ss 269SC and 269SD of the Customs Act 1901) but contains no information about the practical triggers for revocation or how it is to be advertised. A party relying on the declared status should monitor revocation lists because the TCO will cease at revocation even if no expiry date is printed in Column 2.

8. Administrative identifier needed for look-up. The TCO number "TC 0708940" is the administrative identifier. When dealing with border systems, declaring the correct TCO number and matching description is essential; omission or error could lead to processing delays or disputes.

9. Page break and continuation. The goods list is split across two pages with the phrase "(Continued on next page)". Ensure that the full two-page list is consulted before deciding whether a good is covered. Partial reliance on a page that omits the continuation could misidentify the scope.

10. No penalties or procedures stated. Because the instrument does not set penalties, procedural obligations or evidentiary requirements, relying parties must look to external law and departmental practice for compliance specifications. Failure to do so is a potential operational pitfall.

These practical "gotchas" arise from the instrument’s text and format and should shape how importers, customs brokers and compliance officers use and rely on the Order.

The Order is an administrative declaration linking specific enamelled iron or steel kitchenware goods to Schedule 4 item number 50. Compliance in practical terms requires aligning operational customs practice with the instrument’s description. The following steps derive from the instrument’s content and are the actions the affected actors will need to take to make use of, or to comply with, the declaration.

1. Confirm product material and form. The very first compliance step is a factual one. Verify that the goods are "enamelled iron or steel", as the Order’s scope depends on that material specification. If a product is not enamelled or is composed of other materials, it is outside the Order’s explicit textual scope.

2. Match the listed article type. Check whether the goods are one of the items enumerated under subparagraphs (a) to (av) in the Table. The Order’s coverage is the intersection of the material and the listed article types. For each product class (for example "baking tins", "colanders", "pressure cookers", "woks", etc.) confirm that the product corresponds to the named item rather than a similar but unlisted product.

3. Use the tariff classification and TCO reference. The Table provides a numeric classification block ("7323.9 4 .00") and the administrative code "Op. 13.06.07 - TC 0708940". When lodging import declarations or communications with customs, include the correct tariff classification code in the format accepted by electronic systems and reference the TCO number TC 0708940 so that officials can identify the administrative declaration.

4. Cross-reference Schedule 4 item 50. The Order declares 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 ... applies". To understand the legal consequence of that linkage (for example whether it confers a concession or a particular duty treatment), consult Part III of Schedule 4 to the Customs Tariff Act 1995 and read item number 50 directly. The TCO does not itself set out the effect of the Schedule item.

5. Retain documentation. Maintain records that substantiate the product’s composition (enamelled iron or steel), model and article type, supplier specifications, and photographs. Because the TCO relies on product description, reliable documentary evidence will be necessary in an audit or review to show that the products fall within the declared class.

6. Monitor revocation and changes. The Order expressly states it continues until revoked under sections 269SC or 269SD of the Customs Act 1901 or until any expiry date entered in Column 2. Since no expiry date is recorded in Column 2 in the reproduced text, users should monitor departmental notices and revocation lists for any changes to TC 0708940. Administrative reliance must be kept current.

7. Ensure proper system coding. The numeric formatting in the printout is atypical ("7323.9 4 .00"). For electronic declarations, ensure that the correct continuous code is entered consistent with customs systems to avoid mismatches that could delay processing or trigger queries.

8. Seek clarification for borderline or composite products. If a product is composite, multifunctional, or not a clear match to any listed article type, seek an advisory ruling or pre-lodgement classification advice from the customs authority. The Order’s list is specific and absence from the list may mean the TCO does not apply.

9. Coordinate with customs brokers and legal counsel. Brokers and counsel should be given the TCO number and full textual description so they apply the declaration consistently across shipments and internal controls. If relying on any fiscal consequence of Schedule 4 item 50, incorporate that outcome into costing only after reading the Schedule item and confirming eligibility.

10. Keep the two-page list intact in compliance files. The Table spans two pages with continuation language. Ensure that when relying on the TCO the full enumerated list is retained as a complete two-page record, as partial extracts could omit covered items and lead to misapplication.

These compliance steps follow directly from the Order’s text: the TCO creates a classification linking goods described by material and enumerated article types to a Schedule 4 item, and the operational compliance obligations flow from ensuring factual alignment with that description and from consulting the Schedule and Customs Act for the legal consequences.