Tariff Concession Order 0715786

The Order is founded on three statutory concepts stated in its text. The first is the statutory power to declare goods to be goods to which a Schedule 4 item applies, exercised under section 269P of the Customs Act 1901, which is cited as the source of authority for the delegate’s action. The second is the linkage to the Customs Tariff Act 1995, specifically to Part III of Schedule 4, via an identification of the Schedule 4 item number in Column 2 of the Table. The third is the temporal mechanism for commencement and cessation, where the Order takes effect from a stated operative date (19.09.07) and continues until revoked under sections 269SC or 269SD of the Customs Act 1901, or until a date, if any, specified in Column 2.

Conceptually, the instrument operates as a grant-type declaration: it declares that the goods described in Column 1 are goods to which a specified Schedule 4 item applies. The Table is the operative mapping: Column 1 contains a tariff classification code (8708.30.99) and a granular descriptive list of the parts and accessories covered, and Column 2 identifies the Schedule 4 item number (50) that is to apply to those goods. The Table therefore functions as the statutory identification key that links goods, tariff classification, and the Schedule 4 item.

The Order’s description of goods emphasises two dimensions for identification. One is numerical classification, 8708.30.99, which anchors the goods in the tariff nomenclature shown in the Table. The other is a detailed textual description, listing dozens of component types and indicating the goods are parts and accessories for on‑road trucks having a gross vehicle weight not less than 7.5 tonnes. The presence of both elements indicates the Order uses both classification and description as concurrent identification tools.

Procedurally, the Order’s duration rule is important conceptually. It does not list a fixed expiry date in the Column 2 Last date of effect field on the face of the Table (the Table shows the Schedule 4 item number and an empty last date), and the Order states it will continue until revoked under ss 269SC or 269SD of the Customs Act 1901, or until a date specified in Column 2. That sets up a default open‑ended operation unless and until revocation or a specified end date is recorded. The instrument also records an operative date (19.09.07), and an administrative signature and dating (Dated 10 December 2007, Delegate of the Chief Executive Officer), which are part of the formal record‑keeping and legal validity steps shown in the text.

Lastly, the Table includes an administrative notation Op. 19.09.07 - TC 0715786, which marks the operation date and the TCO identifier. The document’s structure,authority citation (s 269P), operative mapping via the Table, and the revocation proviso invoking ss 269SC/269SD,constitutes the complete statutory mechanism set out on the face of the instrument.

The text identifies the category of goods and, by implication, the stakeholders directly involved with those goods. The Table describes the goods as “PARTS AND ACCESSORIES, ON‑ROAD TRUCKS HAVING A GROSS VEHICLE WEIGHT NOT LESS THAN 7.5 TONNES” followed by an itemised list of parts (for example adjusters, anchors, axles, beams, braces, brackets, brakes, bushings, etc.) under customs classification 8708.30.99. Parties handling or importing goods that fall within that description are the primary affected group, because the Order declares that those goods are goods to which the listed Schedule 4 item applies.

Specific named actors in the instrument are the delegate of the Chief Executive Officer who makes the declaration, Wendy Knowles, and the statutory offices connected to the Customs Act and the Customs Tariff Act, which are cited as the legal basis for the instrument (s 269P of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995). Accordingly, practical groups affected include importers of the listed truck parts, customs brokers and agents lodging import entries for those goods, and any persons or businesses that would rely on the Schedule 4 item being applied to those goods in formal customs clearance documentation.

The Order’s continuation and revocation mechanism also affects administrative decision‑makers, because the instrument remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901 or until a date specified in Column 2. That places decision responsibility with the authority that can exercise revocation powers under those sections, as identified in the Order. The Table’s presence of an operative date (19.09.07) and the notation Op. 19.09.07 - TC 0715786 informs record‑keeping and audit processes for customs and commercial parties, so customs officials tasked with applying tariff measures and auditors reviewing past entries are also affected.

Other parties potentially affected, as an implication of the instrument’s operation, include suppliers and manufacturers who compete in the market for the specified truck parts, because the Order’s declaration may change the tariff treatment of the listed parts when imported. The TCO itself does not specify commercial consequences, but its formal recognition of the goods and the linkage to a Schedule 4 item number is the legal instrument that importers would rely upon, and so market participants in the supply chain dealing with those particular goods should be aware of the Order and its operative details.

The instrument, as written, does not impose prescriptive duties on private parties beyond the ordinary requirement to observe customs laws and to ensure that any claim or reliance upon the Order is for goods that match the Table’s description and classification. The Order creates a legal declaration: 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. From that statement flows the practical right to rely on the Schedule 4 item in relation to those goods, subject to matching the description in the Table.

On the administrative side, the Order confirms who may exercise the relevant power: it is made under s 269P of the Customs Act 1901 by a delegate of the Chief Executive Officer. That identifies the decision right exercised to create the declaration. For termination, the Order points to the revocation rights available under ss 269SC or 269SD of the Customs Act 1901, signalling where the authority to end the Order is located. Those cross‑references frame both the right to make the declaration and the right to revoke it within the statutory architecture referenced in the text.

For importers and customs declarants, the operative duty implicit in the instrument is to ensure that any claim that the Schedule 4 item applies is matched to the goods as described in Column 1. The Table provides two forms of identification that a declarant should meet: the tariff classification code 8708.30.99 and the detailed textual list of covered parts and accessories. Reliance on the Order in customs documentation therefore requires the importer or agent to ensure the imported goods correspond to that classification and description.

The Order does not itself set out evidentiary or recordkeeping rules, nor does it specify administrative procedures for claiming the Schedule 4 item. It does, however, set dates and a TCO identifier (TC 0715786) that are necessary for reference. The presence of an operative date and an item number in Column 2 (50) signals to declarants that they should reference the TCO number and the Schedule 4 item when seeking the outcome the Order contemplates, and to do so from the operative date specified (19.09.07).

Finally, because the Order continues until revoked under the statutory revocation sections or until a date, if any, specified in Column 2, affected parties hold the right to rely on the declaration so long as the Order remains in force. Conversely, the Order places the risk on parties who rely on it that the declaration may be revoked under ss 269SC or 269SD, or that a last date of effect may in future be specified in Column 2, changing their rights.

The text of the Tariff Concession Order does not create or specify any penalties within the instrument itself. It declares that the goods specified are goods to which a Schedule 4 item applies and sets out commencement and duration provisions, but it contains no express penalty clauses, infringement mechanisms, or bespoke enforcement procedures in its body or the Table.

Enforcement consequences therefore rest with the broader statutory framework referenced by the Order. The Order is made under section 269P of the Customs Act 1901 and expressly states that it continues in force until revoked under sections 269SC or 269SD of that Act. Those provisions are the ones the Order references for revocation, and any enforcement actions, penalties for false declarations, or consequences of non‑compliance that might arise from reliance on the Order would be matters dealt with under the Customs Act 1901 and the Customs Tariff Act 1995 as applicable. The Order itself does not purport to alter or displace any enforcement mechanisms that exist elsewhere in the Customs Act or related legislation.

Practically, importers or declarants who claim that their goods fall within the TCO will be subject to the usual customs assessment and verification procedures under the administering legislation. The TCO supplies the legal basis for applying a Schedule 4 item to the goods described, but it does not change the underlying responsibility of a declarant to ensure accurate classification and truthful statements in customs documentation. Any penalties for inaccurate or false statements, or for improperly claiming tariff treatment, would be enforced under the statutory provisions that govern customs declarations and compliance, not under provisions contained in this Order.

The Order does include a temporal and revocation mechanism that administrators can effectuate. That creates an enforcement policy tool in the sense that authorities may revoke the Order under the cited sections (ss 269SC or 269SD), thereby terminating the availability of the Schedule 4 item for future entries. The Order therefore interacts with enforcement via revocation powers, but the instrument itself does not set out sanctioning provisions.

For affected parties the enforcement risk is therefore twofold and derived from the instrument’s formal mechanics. First, there is the risk that a particular import will be found not to match the Table’s description or classification, in which case reliance on the Schedule 4 item would be rejected by customs, with whatever statutory remedies or penalties applicable under the Customs Act. Second, there is the risk that the Order may be revoked under the specified revocation sections, after which the Schedule 4 item would no longer apply to newly imported consignments, again giving rise to customs assessments according to the applicable law. Both types of enforcement exposure are inferred from the Order’s statutory references and duration language.

The instrument is explicitly anchored to two statutory schemes by its own text. It is made under section 269P of the Customs Act 1901, and it links the listed goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995. The Order also expressly contemplates revocation under sections 269SC or 269SD of the Customs Act 1901. Those cross‑references frame the Order’s interaction with the broader customs and tariff legislative architecture.

First, the Order’s creation under s 269P situates it within the powers conferred by the Customs Act 1901 to the relevant decision‑maker (here, a delegate of the Chief Executive Officer). The Order relies on that statutory authority to make a declaration that certain goods are goods to which a Schedule 4 item applies. The TCO therefore operates as an exercise of the power granted by that provision.

Second, by applying the item in Part III of Schedule 4 to the Customs Tariff Act 1995 to the listed goods (the Order explicitly states that the item in Part III of Schedule 4 specified in Column 2 applies to the goods in Column 1), the instrument links itself to the customs tariff regime established by the Customs Tariff Act 1995. The Schedule 4 reference is the pivot for whatever tariff consequence the Schedule 4 item carries, because the Order does not itself specify the tariff outcome beyond saying the item applies. Any substantive tariff effect therefore follows from how the Schedule 4 item operates under the Customs Tariff Act 1995, as referenced.

Third, the Order’s duration and revocation language engages two revocation sections in the Customs Act 1901, ss 269SC and 269SD, by providing that the Order continues in force until revoked under those sections, or until a date, if any, specified in Column 2. That ties the Order’s termination procedures to the statutory revocation powers in the Customs Act, and means that any change in the Order’s effect will be effected under the processes those sections provide.

Beyond these explicit textual interactions, the Order implicitly operates within the administrative systems that govern customs declarations, tariff classification, and import clearance because it uses tariff classification codes and an item number in Schedule 4, and because it records an operative date and TCO identifier. That means the Order will be referenced in customs paperwork and records, and its interaction with other laws and administrative instruments (for example, other TCOs, tariff schedules, or legislative amendments) will be mediated through the Customs Act and the Customs Tariff Act provisions cited on the face of the Order.

The Order does not itself state how it interacts with other regulatory regimes such as product safety, vehicle standards, or import licensing. Those would remain subject to the other laws that regulate goods in Australia; the Order’s text only links the listed goods to a Schedule 4 item and identifies its statutory sources for creation and revocation. Any interactions with other regulatory instruments therefore require reference to the other statutory instruments themselves, not to this Order’s text.

The instrument’s own text records a concise procedural history limited to operative and signature dates and the TCO identifier. The Order states that it shall have effect from 19.09.07, and the Table contains the notation “Op. 19.09.07 - TC 0715786,” indicating the operative date and the Tariff Concession Order number. The signature block records the delegate (Wendy Knowles) and a dated signature, “Dated 10 December 2007,” together with the designation “Delegate of the Chief Executive Officer.”

No subsequent amendments, updates, or modifications are recorded in the text provided. The Table’s Column 2 shows the Schedule 4 item number (50) and does not contain a last date of effect on the face of the Table as reproduced. The Order explicitly contemplates that an end date could be specified in Column 2, and it provides for revocation under ss 269SC or 269SD of the Customs Act 1901, but the instrument as presented contains neither an expiry date in Column 2 nor an expressed revocation.

Administrative notations in the Table indicate continuity across pages, and the Table is shown as spanning two pages with the list of goods continued on a second page that includes “(Continued from previous page) (au) yokes Op. 19.09.07 - TC 0715786” and a concluding signature line. The reproduced instrument therefore shows its initial creation, operative date, and formal authorisation, but does not display any amendment trail or subsequent revocation in the material supplied.

If one requires confirmation of any later revocation, modification, or replacement, the Order’s own text points to the statutory revocation mechanisms under the Customs Act 1901, namely sections 269SC and 269SD, as the legal means by which the Order would be revoked. The face of the Order itself, however, contains only the initial operative notation and date, and no later amendment entries are present in the provided document.

The text of this Tariff Concession Order contains no litigation history, references to legal proceedings, or citations to cases. It is an administrative declaration document and includes no mention of disputes, judicial review, or litigation related to this specific Order. The instrument includes the statutory references that authorise its making and revocation (s 269P, ss 269SC and 269SD of the Customs Act 1901; Part III of Schedule 4 of the Customs Tariff Act 1995) but does not record any adjudicative or court actions connected to TC 0715786.

Therefore, as presented, there is no internal record in this instrument of any litigation brought in relation to its creation, validity, operation, or alleged misapplication. Any litigation or disputes arising from the Order would be matters external to the Order’s face and are not recorded in the provided text. Users interested in whether this TCO has been the subject of judicial proceedings would need to search external judicial or administrative records, because the instrument itself contains no litigation references.

This absence of litigation references on the face of the Order is itself an administratively neutral fact recorded in the document: the instrument serves as a declaration of tariff treatment and a record of administrative action, not as a record of disputes. The Order sets out the operative details for the specified goods and the Schedule 4 item, and does not include any appended legal proceedings or decisions in the material supplied.

The Order’s text contains several practical features and potential pitfalls that a practitioner should note when relying on it. First, identification accuracy is crucial because the Table uses both a tariff classification code (8708.30.99) and an extensive textual list of parts. A claimant must ensure both elements align with the goods being imported, because the Order declares only the goods specified in Column 1 to be goods to which the Schedule 4 item applies. If an imported component does not fall within the exact wording of the list or the tariff code, the declaration in this Order does not expressly cover it.

Second, Column 2 in the Table shows the Schedule 4 Item Number as “50” but does not display a last date of effect in the reproduced Table. The Order states that it will continue in force until revoked under ss 269SC or 269SD of the Customs Act 1901, or until the date, if any, specified in Column 2. The absence of a last date of effect on the face of the Table means the Order is, on its face, open‑ended until revoked. That creates operational risk for reliance because revocation under the cited sections can occur, and any post‑revocation change will alter the availability of the Schedule 4 item for future consignments.

Third, the operative date and signature dates differ in sequencing that practitioners should note. The Order’s operative date is recorded as 19.09.07 (Op. 19.09.07 - TC 0715786), while the signature block is dated 10 December 2007. The document nevertheless states the Order “shall have effect from 19.09.07,” so the operative date is the primary legal start point, but the later signature date may matter for administrative records and for parties verifying the instrument’s execution.

Fourth, the Table spans two pages and continues items onto the next page, with the second page including continuation language and an added item notation (for example, yokes). A failure to capture the entire continuation could lead to omission of covered items. Practitioners should ensure they refer to the complete Table as reproduced, including Page 1 and Page 2 entries, to confirm whether a given part is included.

Fifth, the Order refers to a Schedule 4 item in Part III of the Customs Tariff Act 1995 but does not itself explain what the Schedule 4 item does. The Order’s effect, beyond linking the goods to that item number, depends on the substantive content and operation of the Schedule 4 item in the Customs Tariff Act. Users who rely on the Order to obtain a tariff outcome must therefore check the text of the referenced Schedule 4 item in the Customs Tariff Act 1995 to understand the precise tariff consequence.

Sixth, the Order contains no procedural detail on documentary or evidentiary requirements for claiming the Schedule 4 item. It therefore does not relieve the claimant of the usual obligation to satisfy customs requirements and to substantiate the classification and the claim. Given that the instrument itself is declaratory, failure to provide supporting documentation, or an incorrect classification, could result in rejection of the claim under the applicable customs laws.

Seventh, the TCO identifier appears as TC 0715786. When making entries or cross‑referencing the instrument in administrative systems, accuracy in quoting the TCO number and the Schedule 4 item number is important. Errors in citing the TCO or item number may lead to processing delays or rejection.

Finally, because revocation powers are expressly referenced (ss 269SC and 269SD), parties should be alert to the possibility of revocation and check whether the TCO remains in force before lodging entries based on it. The Order’s own text signals that the declaration’s availability is contingent on its continued existence under the statutory revocation framework.

The Order supplies a compact set of particulars that importers and customs declarants should follow when claiming the Schedule 4 item in relation to the listed goods. Compliance actions grounded in the instrument’s text include the following specific steps.

1. Confirm product identity against the Table. The Order identifies the covered goods by tariff classification 8708.30.99 and by a detailed textual list of parts and accessories for on‑road trucks having a gross vehicle weight not less than 7.5 tonnes. Ensure the imported goods are correctly described by the Table’s phrasing and fall within the listed part types (for example adjusters, anchors, axles, beams, braces, brackets, brakes, etc.), including the continuation items shown on the second page (for example yokes). The Order declares only those goods specified in Column 1 to be goods to which the Schedule 4 item applies.

2. Use the TCO identifier and Schedule 4 item reference. The instrument records the operative notation “Op. 19.09.07 - TC 0715786” and shows the Schedule 4 Item Number as 50 in Column 2. When preparing customs documentation or discussing the claim with customs officers, reference TC 0715786 and the Schedule 4 item number 50 as the instrument intends. The Order itself links the listed goods to Part III of Schedule 4 to the Customs Tariff Act 1995 by reference to the item number, and those references are the keys to any administrative application of the Order.

3. Observe the operative date and monitor revocation status. The Order takes effect from 19 September 2007 and continues until revoked under ss 269SC or 269SD of the Customs Act 1901, or until any date specified in Column 2. Before lodging an import entry based on the TCO, confirm that the Order remains in force as of the date of importation or declaration, because the Order may be revoked under the cited sections. The absence of a last date of effect in the Table means the Order is open‑ended until revoked, but actual revocation could change entitlements for newly imported consignments.

4. Match classification and textual description concurrently. The Table uses both a tariff classification code and a textual enumeration of parts. Compliance requires ensuring both the commodity code and the textual description match the goods, because the Order expressly declares the goods in Column 1 (which combines both dimensions) to be goods to which the Schedule 4 item applies. Ensure harmonised system/ tariff code application is consistent with the Table.

5. Retain documentary evidence. Although the Order itself does not specify documentary requirements, relying on the Order as the basis for any tariff treatment will expose a declarant to verification. Maintain invoices, bills of lading, technical specifications, and part lists that demonstrate the imported items correspond to the Table’s descriptions and the tariff classification. The Order’s operative details (operative date, TCO number, signature) should be retained among the file records that support any claimed entitlement.

6. Beware omissions in the Table’s reproduction. The Table spans two pages and contains continuation language. When asserting eligibility under the TCO, ensure the full list of items is considered, including continuation items such as yokes shown on the second page. Omitting a continuation item in an internal assessment could lead to incorrect treatment.

7. Check the substantive Schedule 4 item. The TCO declares the goods to be goods to which the item in Part III of Schedule 4 applies, but the instrument does not describe the substantive effect of that Schedule 4 item. For full compliance, consult the text of Part III of Schedule 4 to the Customs Tariff Act 1995, item 50, to confirm the exact tariff treatment or other statutory effect that will apply to the identified goods.

8. Account for administrative record‑keeping and referencing. The document lists the delegate who made the declaration and the dated signature. When preparing customs claims, provide the correct references (TC 0715786, operative date 19.09.07, Schedule 4 item 50) and be prepared to show contemporaneous records that the imported goods match the TCO’s Table.

9. Remain alert to administrative changes. Because the Order continues until revoked under sections 269SC or 269SD, monitor official revocation notices or updates to TCO databases to confirm that TC 0715786 remains in force at the time of each importation or customs entry.

Following these steps aligns with the instrument’s text and the explicit identification data it provides. The Order supplies the identification and linkage elements necessary to claim the Schedule 4 item for the specified goods, but it does not modify other regulatory or statutory obligations that apply to importers and customs declarants under the Customs Act 1901 or other laws.