Tariff Concession Order 0714693

The instrument rests on three interlocking legal and administrative concepts stated within its text.

1. Source power and delegate: the Order is made “Under Section 269P of the Customs Act 1901,” and it is signed by “a delegate of the Chief Executive Officer.” The signing delegate is named (Wendy Knowles), and the instrument records the signature date (30 November 2007). The text therefore records both the statutory head of power cited for the declaration (s 269P) and the administrative actor who made the declaration.

2. Declaratory mechanism linking goods to Schedule 4: the Order operates by declaring that specific 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.” In effect the Order creates a legal link between the enumerated goods (Column 1) and a Schedule 4 item (Column 2). The instrument does not reproduce the text or effect of the Schedule 4 item; it only establishes that the item applies to the listed goods.

3. Temporal operation and revocation: the Order states its commencement “from 10.09.07,” with the operative notation “Op. 10.09.07 - TC 0714693,” and it continues in force until revoked under sections 269SC or 269SD of the Customs Act 1901, or until a date, if any, specified in Column 2. Column 2 in this instrument records “Schedule 4 Item Number” as “50” and does not contain an explicit “Last date of effect”, leaving revocation to the statutory mechanisms cited.

Key terms in the Table warrant close reading because the legal coverage turns on them. Column 1 contains a tariff classification number (shown as 8474.90.00 in the heading) and the descriptive phrase “PARTS, ORE CRUSHERS AND/OR GRINDERS, TRACK MOUNTED, being ANY of the following:” followed by an enumerated list of component parts, labelled (a) through (au). The list is inclusive: the Order uses the phrase “being ANY of the following,” signalling that each listed part (for example, “chassis axles and undercarriages” (a), “conveyor covers” (c), “tail drums” (al), up to “weight scale idlers” (au)) is within the declared class.

Practical identifiers are recorded in the instrument: the TCO identifier (TC 0714693), the operation date (10.09.07), the Schedule 4 item number (50), the tariff classification number in the heading (8474.90.00), and the delegate’s signature with date. The Table spans two pages and explicitly notes continuation between pages; entry (au) “weight scale idlers” appears on the second page.

The Order therefore combines a statutory citation, a precise goods description tied to a tariff classification heading, a Schedule 4 item reference, an operation date, and an administrative signature. The legal effect is the declared applicability of a Schedule 4 item to specified goods; the instrument does not itself recite the fiscal consequence of that Schedule 4 item, nor does it include explicit compliance steps, penalties, or procedural detail beyond the revocation formula and the declaration.

The instrument’s text identifies the goods and the Schedule 4 item to which they are tied; this determines the range of affected stakeholders. The primary, direct stakeholders are the persons and entities that deal with the goods described in Column 1 of the Table. The Table’s heading and description identify the goods as parts for “ore crushers and/or grinders, track mounted,” with an inclusive list of specific parts (a) to (au). Any person whose business, records or customs entries involve those specific parts is therefore directly implicated by the declaration in the Order.

Administratively, the Order is made by “a delegate of the Chief Executive Officer” under s 269P. That identifies the Commonwealth administrative actor and the delegation chain as an affected decision pathway: the Chief Executive Officer and his or her delegates are the state-side actors empowered to make, administer and revoke such Orders; the instrument itself evidences a delegate (Wendy Knowles) acting under authority. Consequently, agencies responsible for tariff administration and for maintaining official tariff concession registers are also functionally affected because they must treat the declared goods consistently with the Order.

Practically, those who will find the Order relevant include customs declarants and brokers who prepare entries for goods matching the description in Column 1, compliance officers in import/export businesses that buy or supply the listed parts, suppliers and manufacturers who move such parts across customs frontiers and need to identify the correct tariff treatment, and internal tax/tariff or logistics teams required to correctly classify and document shipments. The TCO identifier (TC 0714693) and the operation date (Op. 10.09.07) explicitly recorded in the instrument function as the administrative references those parties will use when citing the Order.

The Order will also be of interest to legal, accounting and compliance advisers who must confirm whether a particular good falls within the enumerated list (for example, whether a particular “idler frame” or “drive coupling cover” is the very type of part covered). Because the Table lists components in plain terms, parties that trade in components described (for example “hopper wing supports,” “tail bearings,” “walkways” and the like) will need to determine whether the specific physical goods they handle match the instrument’s descriptions.

Less directly, the Order engages any party whose commercial position depends on the tariff treatment conferred by the linked Schedule 4 item. The instrument does not itself state the fiscal or regulatory consequence of the Schedule 4 item; nevertheless, the fact of the declaration creates a definable population of goods whose statutory treatment under the Customs Tariff Act 1995 will be affected by the declared link. The instrument’s continued force depends on statutory revocation processes (s 269SC, s 269SD), and that administrative mechanism implicates the timing and legal security of planning for importers and suppliers.

The Order is a declaratory instrument. It does not, in its text, create new criminal offences, procedural filing obligations, or detailed compliance duties. Its primary legal effect, stated in plain terms, is to declare that the goods described 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 confers a legal right of treatment under the referenced Schedule 4 item to the extent the law gives effect to such a declaration.

Rights conferred by the Order are therefore functional and contingent: once the Order declares a class of goods to be goods to which a particular Schedule 4 item applies, the person presenting such goods to the relevant tariff and customs authorities may rely on that connection when asserting the applicability of the Schedule 4 item. The instrument records identifiers that support reliance: the tariff classification shown (8474.90.00), the Schedule 4 Item Number recorded as 50, and the TCO number and operation date (Op. 10.09.07 - TC 0714693). These identifiers are the administrative facts that a declarant would use to ground a claim that the Schedule 4 item applies to a shipment.

Duties are not spelt out in the Order’s text. The instrument does, however, embed two duty-relevant features:

• Temporal duty/reliance boundary: The Order operates from 10.09.07 and “continue[s] in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.” This creates a temporal parameter for any right that relies on the Order: parties may rely on the declared link from the operation date forward, but the Order can be revoked under the statutory sections cited or can expire if a date is entered in Column 2. Parties therefore carry the functional duty to monitor the Order’s continued in-force status if they are building longer-term commercial decisions upon it.

• Descriptive precision duty: The Table sets out an explicit inclusive list of component parts. The Order ties the Schedule 4 item only to the goods as described in Column 1. Consequently, a party asserting entitlement to the Schedule 4 item protection must be able to identify the goods as within the enumerated descriptions (for example, “chassis axles and undercarriages,” “conveyor skirts,” “jaw positioning blocks,” “return roller guards,” “tail scrapers,” “track extension plates,” “walkways,” and so on). That places a functional duty on importers and their agents to be able to demonstrate that the physical items being imported correspond to the descriptions set out in the Order.

The instrument also identifies the administrative actor who made the declaration , the delegate of the Chief Executive Officer (signed Wendy Knowles, dated 30 November 2007). That signature and attribution record the delegating authority and thus the administrative provenance of the right the Order creates. Administrative duties concerning modification, record-keeping and enforcement will fall to the agency structures authorised by the Customs Act and the Customs Tariff Act; the Order itself does not enumerate those procedural duties.

Finally, the Order’s lack of a “Last date of effect” recorded in Column 2 means there is no fixed expiry date set within the Table text. The absence of an explicit expiry date has the practical consequence that the declaratory right depends on the statutory revocation mechanisms rather than on an explicit temporal expiry entered in the Order’s Table.

The Tariff Concession Order text contains no provision imposing penalties or specifying enforcement mechanisms within the instrument itself. The Order’s single legal operation is to state that certain 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,” and to set its commencement date and the statutory avenues for revocation (s 269SC or s 269SD). It does not set out infringement penalties, infringement procedures, administrative review avenues, or sanctions.

Enforcement-related consequences and penalties that might attend any misuse, misdeclaration, or non-compliance with tariff obligations are therefore not specified in the TCO; they would arise under the broader statutory framework referenced in the Order (the Customs Act 1901 and the Customs Tariff Act 1995) or under other regulatory or administrative instruments. The Order points to those statutes by its citations (s 269P; s 269SC; s 269SD; Part III of Schedule 4 of the Customs Tariff Act 1995) but does not reproduce or describe the enforcement provisions contained in those Acts. Consequently, anyone seeking to understand the penalties applicable to incorrect use of this Order must consult the cited statutory provisions or other administrative materials not reproduced in the Order itself.

The Order identifies the administrative authority responsible for its making , a delegate of the Chief Executive Officer , and therefore indicates the administrative locus for decisions about revocation (s 269SC or s 269SD). But the instrument does not recite the procedures for the exercise of revocation powers, nor does it indicate whether notice, consultation, or transition relief applies on revocation. The absence of such procedural detail in the text means that enforcement and the practical operation of revocation will depend on the statutory machinery in the cited sections and any administrative practice then in force, none of which is reproduced in this instrument.

In short, the Order itself contains no penalty clauses; enforcement and penalty exposure for misstatement, misclassification, or breach of customs-related obligations is controlled by other parts of the Customs Act and the Customs Tariff Act, to which the Order points but does not elaborate.

The Order expressly situates itself within the statutory architecture of the Customs Act 1901 and the Customs Tariff Act 1995. It is made “Under Section 269P of the Customs Act 1901” and declares that specified goods are goods to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. The Order therefore functions as an administrative instrument that connects a defined set of goods to a specific item within Schedule 4 of the Customs Tariff Act. The Order does not, however, reproduce or restate the text or effects of that Schedule 4 item; it stores the link and leaves the substantive legal consequences to the referenced statute.

The instrument explicitly references revocation by sections 269SC or 269SD of the Customs Act 1901. That means the temporal durability of the Order is governed by the revocation provisions of the Customs Act, and any change to tariff treatment that may result from revocation will be controlled by those statutory provisions and any transitional rules they contain. The Order therefore interacts procedurally with the Customs Act’s mechanisms for altering, suspending or revoking tariff concession orders, as set out in the cited sections.

The Table provides a tariff classification number (the heading shows 8474.90.00). That classification number situates the goods within the tariff nomenclature; the Order’s link between the physical descriptions and the Schedule 4 item is mediated by that classification. Users of the Order will thus need to treat the instrument alongside the tariff nomenclature rules and the Customs Tariff Act’s structure for how Schedule 4 items operate. The Order itself does not amend the Customs Tariff Act; it declares which goods fall within a Schedule 4 item.

Because the instrument is a declaration under the Customs Act and refers to the Customs Tariff Act, it must be read together with both statutes for full legal effect. The Order supplies the administrative fact , that the listed components are to be treated as goods to which Schedule 4 item 50 applies , and the statutory texts supply the operational and fiscal outcome of that item. The Order thus creates an intersection point: administrative identification of goods (this instrument) plus statutory content of the Schedule 4 item (in the Customs Tariff Act) together determine the practical legal consequence.

Finally, the Order’s mention of the delegate of the Chief Executive Officer and the recorded signature situates the instrument within administrative law norms of delegation and agency action. Any legal challenge, review, or dispute over the Order’s correctness, validity, or application would need to consider the powers conferred by the Customs Act for making such Orders and for their revocation. The Order signals that it operates within that legislative framework, but the instrument text does not contain the text of the other laws that determine judicial review, administrative appeal, or penalty structures.

The text supplied contains a single dated instrument and records no subsequent amendments within its pages. Key chronological facts recorded in the instrument are:

• Operation (commencement) date: Op. 10.09.07 (that notation appears in the Table as “Op. 10.09.07 - TC 0714693”).
• Instrument identifier: TC 0714693.
• Signing/delegation: signed by Wendy Knowles as “Delegate of the Chief Executive Officer.”
• Signature date: Dated 30 November 2007.

The Order’s own wording sets out the mechanism by which it can cease to have effect: it remains in force “until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.” In the present text Column 2 lists the Schedule 4 Item Number as “50” but the cell for a “Last date of effect” is empty. The absence of a “Last date of effect” in Column 2 within this instrument means the Order’s termination is therefore governed by the revocation processes referenced, not by an express expiry date recorded in the Table.

No amendments, variations or revocations are recorded in the supplied text. The instrument also notes that it spans two pages and indicates continuation (for example, “This is page 1 of 2 Pages of the instrument” and “This is page 2 of 2 Pages of the instrument”), but those are pagination statements rather than amendment entries.

If an in-force amendment or revocation exists, it is not recorded in this instrument as provided. To determine whether any subsequent instrument amended or revoked this TCO, one would need to consult the administrative instruments or registers maintained by the relevant agency or the statutory instruments database; such subsequent instruments are not reproduced in the present text. Within the four corners of the supplied document, the history is the single creation/operation record and no further entries.

The Order text contains no reference to litigation, court decisions, appeals or tribunal determinations. There is no recorded case law, adjudication, or dispute noted on the pages provided. The instrument is purely an administrative declaration; the document does not include any annotations, footnotes, or references to judicial outcomes.

Because the instrument makes no mention of legal challenges or proceedings and because no cases are cited within the instrument itself, there is nothing in this text that reflects litigation history. Any litigation that might relate to the Order , for example, disputes over whether particular goods fall within the Order’s description, or challenges to the validity of the declaration or to revocation steps under the cited statutory provisions , is not recorded in this instrument.

Consequently, within the scope of the supplied material, there is no litigation history to report. Parties seeking to know whether any litigation has arisen in relation to TC 0714693 would need to consult court and tribunal records or legal databases external to this instrument; those sources are not part of the supplied text and therefore are not reported here.

Several practical pitfalls and monitoring points arise directly from the instrument’s text and structure. These matters are not judgments but concrete procedural and descriptive features to watch.

1. Reliance on the exact descriptive list: The Order ties the Schedule 4 item to “PARTS, ORE CRUSHERS AND/OR GRINDERS, TRACK MOUNTED, being ANY of the following:” and then enumerates parts (a) through (au). The inclusive formulation “ANY of the following” means that entitlement to whatever legal effect attaches via Schedule 4 Item 50 depends on whether the specific physical part being claimed actually matches one of the listed descriptions. If the part is not one of the items named (for example it is a part similar in function but called by a different name, or a sub-component not expressly listed), the instrument itself does not extend coverage beyond the list; the Order’s text is the defining document.

2. Ambiguity in plain English descriptions: Several entries use succinct descriptive terms such as “tanks,” “trainers,” “return to rolls,” “take up and motor mounts,” “walkways,” and similar. The instrument does not provide technical definitions or drawings. Determining whether a particular component is the same as the item described may require technical matching and administrative or advisory confirmation; the Order’s wording alone may leave margin for factual dispute.

3. Tariff classification number and its interaction: The heading shows the tariff classification 8474.90.00. The Order links the descriptive list to Part III of Schedule 4 Item 50. Parties must ensure that the physical goods they propose to treat under the Order correspond to the classification and the description in the Order simultaneously. If there is a mismatch between a party’s view of the tariff classification and the Order’s description, that is a material issue.

4. No “Last date of effect” recorded: Column 2 lists Item Number “50” but contains no “Last date of effect” in the Table. The Order states it “shall have effect from 10.09.07 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.” Because Column 2 has no date entered, the Order remains subject to revocation under the statutory mechanisms rather than to an express expiry date. Parties relying on the Order should therefore monitor for revocation under s 269SC or s 269SD.

5. Pagination and completeness: The Table is presented across two pages and includes a continuation note (“(Continued on next page)”). The last enumerated item (au) “weight scale idlers” appears on the second page. When relying on the instrument, ensure the complete Table (pages 1 and 2) is read together; truncated or single-page extracts could omit (au) and thus change the scope.

6. Administrative identifiers and dates: The instrument records “Op. 10.09.07 - TC 0714693” and is signed and dated 30 November 2007. The operation date and the signature date differ; that is a normal administrative feature but worth noting for record reconciliation. When citing the Order in customs documentation or advice, use the operation date and instrument number recorded in the instrument.

7. No penalties or procedural detail within this instrument: The Order does not itself specify the consequences of incorrect reliance or the procedures to contest or clarify coverage. Any penalties or procedural steps will arise under the Customs Act and Customs Tariff Act provisions referenced. Reliance on this Order therefore requires parallel attention to the statutory framework.

8. Administrative revocation risk: Because the Order explicitly remains in force only until revoked under s 269SC or s 269SD, or until a date in Column 2, the status of the Order can change by administrative action. Parties should treat reliance as contingent on the TCO remaining in force and check the administrative record for any revocation or replacement instruments.

9. Narrow scope of the instrument: The Order does not alter or restate the content of Schedule 4 Item 50; it simply declares the linkage. Do not assume that the instrument itself alters tariff rates or other legal consequences , to understand the fiscal or regulatory effect of the linkage, the text of the Schedule 4 item must be read.

Compliance, in the context of this Tariff Concession Order, is primarily about correct identification, documentation and ongoing monitoring. The instrument’s text suggests a straightforward compliance checklist grounded in the facts it records:

1. Confirm physical match to the descriptive list: For any component you intend to treat under this Order, verify that the physical item corresponds precisely to one of the enumerated entries in Column 1. The Order uses the inclusive phrase “being ANY of the following,” and lists items from (a) “chassis axles and undercarriages” through to (au) “weight scale idlers.” If an item is not named, or its function/name is ambiguous, do not assume coverage under this Order without further administrative confirmation.

2. Use the recorded identifiers when claiming the Order: Administrative identifiers in the instrument include the tariff classification shown (8474.90.00 in the heading), the Schedule 4 Item Number recorded as “50,” the operation date “Op. 10.09.07” and the instrument identifier “TC 0714693.” When preparing customs documentation, internal records or legal memoranda that rely on this Order, cite those exact identifiers as recorded in the instrument.

3. Maintain provenance documentation: Keep the TCO instrument (both pages 1 and 2) with your tariff determinations and entry records. Ensure that the complete table , including the continuation entry and the item (au) on page 2 , is retained in any compliance file. The instrument is signed by a delegate, Wendy Knowles, and dated 30 November 2007; retain a copy of the signed order to support reliance.

4. Monitor in-force status and revocation risk: The instrument expressly continues “until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.” Because Column 2 contains no expiry date in the present instrument, the operative risk is administrative revocation. Periodically check the statutory instruments register or the administering agency’s concession registers to confirm TC 0714693 remains in force. If you rely on forecasting or contract pricing based on tariff treatment that flows from the Schedule 4 item, incorporate periodic checks into compliance processes.

5. Seek technical confirmation where descriptions are ambiguous: Where a part description in the Table is terse (for example “tanks,” “trainers,” “return to rolls,” etc.), obtain technical specifications, manufacturer documentation or engineer attestations that tie the specific component to the language used in the Order. That supporting documentation will be useful in case of administrative queries.

6. Align classification and description: The Table’s header records a tariff classification number (8474.90.00). Make sure the tariff classification applied to the goods on customs entries aligns with both that classification and the descriptive identification in the Order. Do not rely on the Order if your declared tariff classification or product description differs materially from what is recorded.

7. Document the decision to rely on the Order: Create an internal contemporaneous record that sets out why a particular item was treated under TC 0714693: describe the item, cite the matching sub-item letter from the Table, record the TCO identifiers (TC 0714693, Op. 10.09.07, Schedule 4 Item Number 50, tariff classification 8474.90.00), and attach technical product literature or supplier declarations showing the match.

8. If in doubt, obtain administrative clarification: The Order is a declaration made under s 269P by a delegate of the Chief Executive Officer. Where there is doubt about whether a particular part falls within the scope of the Order, seek an administrative ruling, binding advice or another form of clarification from the relevant tariff authority. The instrument itself does not state appeal or review processes; follow the agency’s published channels.

9. Maintain a copy of both pages and note pagination: The Table spans two pages and includes continuations. Ensure the full two-page instrument is retained and used for reliance, rather than a single page extract that might omit entry (au).

10. Keep records of dates for audit trail: Note the operation date (10 September 2007), the instrument identifier (TC 0714693), the signature date (30 November 2007) and the name of the delegate (Wendy Knowles). These details form part of the audit trail for any customs or tariff review.