Tariff Concession Order 0710969

The primary parties with immediate operational interest in the Order are persons and entities involved in import entries for goods falling within tariff classification 8422.90.00 and matching the detailed descriptive list. That will typically include importers of parts for strapping machines, customs brokers and declarants who lodge import documentation, and any supplier or agent responsible for tariff classification and entry declarations.

The Order identifies the decision-maker as a delegate of the Chief Executive Officer of the customs authority, specifically Michael Perry in this instrument. That indicates administrative decisions under s 269P are exercised by departmental delegates rather than by Parliament in this instance. The Order also explicitly points to ss 269SC and 269SD as the statutory revocation routes; those sections empower the department to revoke such Orders.

Suppliers and manufacturers of the listed components can rely on the Order to the extent that their goods match the listed descriptions and the tariff classification cited. Users further down the supply chain (distributors, repairers, end-users) will be indirectly affected if their acquisition costs or customs processing is affected by the application of the Schedule 4 item, because the Order formally identifies the goods to which that Schedule 4 item applies.

Government administration actors are implicated: customs officers allocating tariff treatment, compliance and audit staff who will check entries relying on this TCO, and policy staff who monitor the stock of TCOs and their revocation status under the named statutory sections. The Order’s operative date and the fact it “shall continue in force until revoked” means parties must track whether the TCO is still current when making or auditing entries.

Because the Order expressly covers goods “whether or not in sets or kits,” companies that import kits containing combinations of these parts should consider this instrument when determining whether a component or a set falls within the declared goods.

The Order itself does not impose express duties on third parties in its text beyond the declaration linking goods to a Schedule 4 item. Its legal operation creates an entitlement or definitional state: goods described in the Table 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 the operative legal effect recorded in the instrument.

Rights that arise from that operative declaration depend on the content of the Schedule 4 item in Part III of the Customs Tariff Act 1995. The Order points readers to that Schedule item (Column 2, identified as “50”) to determine the specific statutory treatment that now applies to those goods. The Order does not restate the substantive concession or relief contained in the Schedule 4 item, it merely aligns the listed goods with that item.

Duties that attach in practice to customs declarants and importers are procedural and compliance-related. Importers and their agents must ensure that import entries use the correct tariff classification (8422.90.00) and the correct Schedule 4 item reference (as presented in Column 2, “50”) when relying on the TCO. Because the Order specifies the goods “being ANY of the following and whether or not in sets or kits,” declarants should be able to demonstrate that goods match one of the enumerated parts (for example, cutters; sealing and/or tensioning handles; printed circuit boards; strapping heads; clamp bars). The Order’s list functions as the legal description for which the Schedule 4 item is to apply.

Administrative duties rest with the department: the TCO is made by a delegate of the Chief Executive Officer, and the Order records the signature of that delegate. The Order also notes revocation pathways under ss 269SC and 269SD. Those sections create administrative duties on the department when revocation occurs, including any statutory notice, publication or decision-making obligations those provisions impose (the Order itself simply references them as the revocation mechanism and does not reproduce their text).

Where a declarant intends to rely on this TCO in an entry, practical duties include retaining supporting documentation to prove that the goods imported are those described in the Table, and that the relevant tariff heading and Schedule 4 item were correctly applied on the import entry. The Order does not specify record-keeping periods or penalties; compliance obligations arising from incorrect use of the TCO will be governed by the wider Customs Act framework and administrative practice.

The TCO 0710969 text does not itself specify penalties. It operates as an administrative declaration under s 269P of the Customs Act 1901 and identifies ss 269SC and 269SD as the sections under which the Order may be revoked. The instrument does not reproduce enforcement provisions, infringement penalties, or sanctioning provisions; those would be found elsewhere in the Customs Act and related regulations.

Enforcement and practical oversight will be exercised by the customs administration, as the Order is made by a delegate of the Chief Executive Officer and signed by that delegate. The Order’s existence creates a formal legal basis for the application of the identified Schedule 4 item to the listed goods; customs officers will therefore reference this TCO in assessing entries and in audits. Treasury or customs compliance staff will be the operational enforcers to the extent that they verify whether importers correctly used the TCO when making declarations.

Revocation is the named enforcement/termination pathway in the instrument: the Order “shall continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.” This signals that the primary statutory mechanism to end the TCO is administrative revocation under those sections; any consequences of revocation (for past or future entries) will depend on the language and transitional provisions in the relevant sections of the Customs Act and the Customs Tariff Act 1995.

Because the Order does not itself list penalties, those seeking to understand the penalty landscape or the prospect of post-entry adjustment should consult the substantive enforcement provisions in the Customs Act and the customs compliance manual or guidance. The TCO is an enabling declaration that will be enforced within the wider statutory and administrative framework; the instrument does not attempt to, or need to, restate penalties. For importers and declarants, enforcement risk will hinge on whether the imported goods match the descriptive list and whether entries cite the TCO and Schedule 4 item correctly when lodged.

The Order directly references two statutory instruments: the Customs Act 1901 and the Customs Tariff Act 1995. Its legal effect is to connect the named goods to “the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2.” Therefore, the substantive legal treatment of those goods flows from the content of that Part III Schedule 4 item. The TCO does not restate the Schedule item; it operates as an administrative instrument that changes the scope of application of a tariff schedule provision by identifying the goods to which it applies.

Operational interaction points to note:

• Tariff classification: the Order lists the tariff classification 8422.90.00. Any interpretation of the heading, subheading, and tariff rates will be governed by the Customs Tariff Act and any duty rates or concessions in force. The TCO links that tariff classification to a particular Schedule 4 item number (Column 2, “50”);
• Schedule 4 interactions: Schedule 4 to the Customs Tariff Act 1995 is the immediate statutory source of the substantive item to which the TCO links the goods. The effect the Schedule item has on duties, exemptions, or other tariff treatments is established in that Act. The TCO must be read with the Schedule item to see the full legal outcome;
• Revocation under the Customs Act: the Order expressly invokes ss 269SC and 269SD as the revocation mechanisms. Those sections of the Customs Act therefore interact with this TCO to determine how and when it may be revoked, and what procedural steps the department must take when making a revocation decision;
• Administrative law principles: because the Order is an administrative declaration by a delegate, it sits within the broader framework of administrative law concerning delegated decision-making, reasons, publication and review. The TCO itself records a delegate’s action, and the administrative law framework may apply to any decisions to revoke or to make related TCOs;
• Entry and declaration law: import entries that rely on this TCO must satisfy the statutory and regulatory requirements for accurate declarations, tariff classification and claiming of any Schedule 4 item treatment. Those obligations arise under the Customs Act and subordinate instruments.

The TCO does not expressly engage other Commonwealth Acts, state laws, or international agreements in its text. The legal treatment of goods at import, however, may interact with other legal regimes (for example, product safety, standards, or excise laws), but those interactions are not stated in this Order and would need to be considered with reference to the relevant statutes and regulations outside the document.

The instrument as provided is a single TCO record identified as Tariff Concession Order 0710969. The text contains an operative clause setting the legal effect from 10 July 2007 and is dated 02 October 2007 with the delegate’s signature. The Table contains two pages and the list of enumerated parts extends across them, concluding with “(au) clamp bars.” The Table shows the right-hand column entry as “50,” which is expressed as the Schedule 4 item number.

No subsequent amendments, revocations or replacement dates are recorded in this document. The Order itself contains an explicit saving clause concerning duration: it “shall continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.” In this Table the Column 2 entry reads “50,” but the Table header appears to combine “Schedule 4 Item Number” and “Last date of effect” into a single column heading. The instrument does not display a separate last date of effect, which indicates there is no fixed expiry date printed on the TCO; instead the Order remains in force until administrative revocation under the named provisions, unless the “50” corresponds to a Schedule 4 item that itself contains a temporal limit (the TCO does not reproduce the Schedule 4 item text).

Because the instrument is an administrative order, amendment history tracks departmental acts: TCOs can be revoked, varied or reissued under the statutory regime. This document does not include a record of any prior versions or subsequent variations. To obtain an authoritative amendment history one would need to consult the customs administrative record, the online register of TCOs maintained by the department, or the print/online publications where TCOs and their revocations/variations are recorded. The TCO text as provided records only the single creation event (effective 10 July 2007; dated 02 October 2007) and the continued in-force language subject to revocation under the specified sections.

The supplied instrument does not contain any information about litigation, judicial review, or disputes concerning TCO 0710969. It is a departmental administrative order recorded with the delegate’s signature and date. There are no case references, court decisions, appeals, or tribunal matters mentioned in this document.

If litigation were to arise about the TCO, relevant issues might include whether particular imported articles fall within the descriptive list, the validity of the delegate’s decision under s 269P, the procedural propriety of any subsequent revocation under ss 269SC or 269SD, or the effect of the TCO on particular import declarations. None of those matters are documented in the text provided. Users requiring an authoritative litigation record should search court databases, administrative law reports, or the department’s legal files for any judicial consideration of this TCO number or disputes about the application of Part III, Schedule 4 item number 50 to parts of strapping machines.

Because the TCO does not itself contain or reference judicial decisions, any legal disputes will need to be identified from external sources. The instrument gives the relevant identifiers a litigant or adviser would use in searches: the TCO number (0710969), the tariff classification (8422.90.00), the descriptive list of parts, the operative date (10.07.07), and the delegate’s name and date of signature (Michael Perry, 02 October 2007). Those identifiers permit targeted searches in administrative law and customs litigation records, but no litigation history is recorded within the Order itself.

1. Scope drafting: the goods are described as “PARTS, STRAPPING MACHINE, being ANY of the following and whether or not in sets or kits.” That phraseology is inclusive, deliberately capturing individual components and components supplied in sets or kits. Declarants should not assume that packaging as a “set” or “kit” excludes the component parts from the TCO. The list that follows is the operative descriptive catalogue and must be matched item by item (for example: cutters; sealing and/or tensioning handles; printed circuit boards; strapping heads; clamp bars).

2. Tariff heading versus Schedule item: the Table lists tariff classification 8422.90.00 and, separately, a Schedule 4 item number in Column 2 shown as “50.” The TCO does not reproduce the substantive Schedule 4 item text. Users must cross-reference Part III of Schedule 4 to the Customs Tariff Act 1995 and confirm the content and eligibility criteria of Schedule 4 item “50.” Do not assume the Schedule 4 item is generically concessional; the legal effects depend on the Schedule item wording.

3. Column 2 ambiguity: the Table header appears to run “Schedule 4 Item NumberLast date of effect” together; the right-hand column contains “50” and no explicit date. It is therefore ambiguous in this document whether “50” is solely the Schedule 4 item number and there is no last date, or whether the layout obscures a separate last date field. Practitioners should verify the intended meaning by checking the departmental register or the Customs Tariff Act Schedule to confirm whether the TCO had any time-limited operation or built-in expiry.

4. Reliance and record-keeping: because the Order does not list procedural or evidential requirements, reliance on the TCO in an import entry requires documentary support showing the imported good matches the enumerated item. Importers and brokers should retain invoices, parts lists, technical descriptions and correspondence that link the imported items to the enumerated components (a to au). The TCO’s inclusive wording does not remove the department’s ability to audit or contest a classification if evidential support is lacking.

5. Revocation risk: the Order explicitly remains in force only until revoked under ss 269SC or 269SD of the Customs Act. Revocation can change the permissible treatment prospectively and may have retrospective consequences depending on the statutory provisions. Users must monitor revocation notices and the department’s public registers for changes. The TCO gives no guarantee of permanence.

6. Delegate decision-making: the Order is made by a delegate of the Chief Executive Officer (Michael Perry). Administrative review or challenges to the TCO or to a revocation may involve questions about delegated authority and compliance with any procedural requirements in s 269P and associated departmental policy. The TCO records the delegate action but does not provide reasons or evidence of eligibility.

7. Completeness of description: the enumerated list is long and granular. If a part is functionally similar but not expressly listed (for example, a new model of “gripper pad” under a different trade name), reliance on the TCO requires careful factual matching; absence of an express term does not automatically exclude similar components but will raise audit risk. The TCO’s protection is strongest when the imported article precisely matches an item in the enumeration.

8. No statement of duty effect in the text: the Order does not state whether import duty, excise or other charges are reduced or remitted by the Schedule 4 item. The legal and financial consequences depend on the Schedule 4 item text; users should not infer a monetary effect from the TCO alone.

9. Administrative publication timing: the TCO’s effective date is 10 July 2007 while the instrument is dated 02 October 2007. Practitioners should be alert to the difference between operative date and signing/publication date and confirm whether entries lodged between those dates were correct under departmental practice.

10. Multi-page Table: the goods description spans two pages and includes continuation wording. Ensure the entire list (a-au) is considered; partial quotations or abbreviated lists in internal processes can lead to misclassification.

1. Confirm identity of goods and tariff classification: match the imported item to the heading 8422.90.00 and to one of the enumerated components in the TCO description. The operative phrase is “PARTS, STRAPPING MACHINE, being ANY of the following and whether or not in sets or kits,” followed by items (a)-(au). Place supporting documentation in the import file that demonstrates the match (technical specs, manufacturer part numbers, photographs, invoices).

2. Cross-reference Schedule 4 Part III item 50: the TCO links the listed goods to the Schedule 4 item identified in Column 2 as “50.” Obtain the text of Part III Schedule 4 item 50 in the Customs Tariff Act 1995 to confirm the substantive eligibility conditions and any consequential procedural requirements. Do not rely on the TCO alone to determine legal or financial effects.

3. Use correct identifiers on import entry: when lodging an import declaration that relies on this TCO, record the correct tariff heading (8422.90.00), the TCO number (0710969), and, where required by entry systems, the Schedule 4 item reference (50). Ensure the customs declaration fields are completed in line with departmental instructions for claiming a Schedule 4 concession linked by a TCO.

4. Maintain evidentiary records: keep invoices, packing lists, part descriptions, manufacturer declarations, photographs, and technical data that show the imported goods are the specific parts listed in the TCO. Because the TCO covers goods “whether or not in sets or kits,” include documentation demonstrating the component identity for parts arriving as sets.

5. Monitor revocation and expiry: the Order states it “shall continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.” Monitor the department’s TCO register, Government Gazette notices, or departmental announcements for any revocation under ss 269SC/269SD or any amendment to the Schedule 4 item. A change in status may affect future or, depending on statutory provisions, past declarations.

6. Seek clarification for borderline cases: if an imported item is not an exact textual match to the enumerated items but is functionally similar, consider obtaining a binding ruling or departmental classification advice before lodging entries that rely on the TCO. The TCO’s descriptive list is granular; borderline items can attract audit challenges.

7. Check timing and retrospective application: be aware the TCO records an operative date (10 July 2007) and a signing date (02 October 2007). Confirm whether an intended reliance on the TCO is for entries lodged on or after the operative date and whether any departmental transitional rules apply to earlier entries.

8. Document use of the TCO in internal controls: for auditability, include the TCO number and the Schedule 4 item reference in goods classification procedures, internal compliance checklists, and training for customs declarants and procurement staff. This reduces the risk of misapplication in routine import processing.

9. Prepare for departmental audit: expect customs compliance staff to request proof that entries claiming the TCO were correctly made. Having a readily accessible file containing the TCO text, the Schedule 4 item text, and supporting technical documentation will speed audit resolution.

10. Understand limits of the TCO text: because the instrument does not state penalties, exemptions or rates, do not presume any monetary outcome. Verify the fiscal and regulatory effects by consulting the Customs Tariff Act Schedule item and the department’s guidance before advising on costs or tax consequences tied to the TCO.