Tariff Concession Order 0719350

The Order invokes a small set of statutory concepts and administrative mechanisms. The primary statutory hook is s 269P of the Customs Act 1901, under which the Chief Executive Officer or a delegate may declare that particular goods are goods to which a specified item in the Customs Tariff Act 1995 applies. The Order records that declaration in tabular form. The Customs Tariff Act 1995 is implicated because the Order links specific imported goods to an item in Part III of Schedule 4 of that Act , the text of the Order shows the applicable item number as 50.

Key definitional and operational features contained in the Order include:

• Tariff classification: the Table records the heading 7308.90.00. That classification is used in the Order to identify the goods subject to the declaration; the Order therefore combines a tariff heading with a descriptive list of parts to delimit the goods covered.
• Goods description: the Table provides a detailed, enumerated list of parts described as "PARTS, FORMWORK, PANEL WALL SYSTEM, being ANY of the following" and then enumerates items (a) through (ao). The use of the phrase "being ANY of the following" indicates the Order is intentionally broad across many component types; each listed part is separately identified as within the declared category.
• Schedule linkage: Column 2 records the Schedule 4 item number (50) which the Order links to the goods. The Order itself does not reproduce Part III of Schedule 4 or the substantive text of item 50 , it performs the administrative act of declaration only.
• Temporal operation: the Order specifies an operative commencement date, 13 November 2007 (Op. 13.11.07 - TC 0719350). The instrument states it "shall have effect from 13.11.07 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." This means the Order’s duration is open-ended unless and until revoked or unless a specific expiry date is recorded in Column 2.
• Delegation: the instrument is signed by Wendy Knowles, identified as "a delegate of the Chief Executive Officer." The instrument thus records an exercise of delegated administrative power.

Conceptually, the Order is an administrative linking device: it does not itself amend tariff schedules or set rates, but it binds the identified goods to a pre-existing Schedule 4 item for as long as the Order remains in force. The substantive legal effect that follows from that linkage (for example any concessional treatment, duty-free status, or other special treatment) depends on the content of Part III Schedule 4 item 50 in the Customs Tariff Act 1995, which is not reproduced in this Order. The Order therefore operates at the interface between tariff classification, descriptive specification of goods, and the substantive provisions of the Customs Tariff Act as they appear in Part III Schedule 4.

The direct, immediate parties affected by this Order are those who import, supply, manufacture for import, or lodge customs entries for goods that fall within the tariff classification 7308.90.00 and that match the descriptive list of parts for a formwork, panel wall system set out in Column 1 (items (a) to (ao)). This includes importers, customs brokers, freight forwarders, logistics providers, manufacturers that import components, and downstream purchasers in the construction or formwork supply chain who rely on imported parts.

Because the Order attaches those specified goods to a Schedule 4 item (number 50), any party seeking to invoke whatever legal consequence that Schedule 4 item confers (for example a concession, exemption, or other treatment defined in Schedule 4) must ensure the imported goods both (a) match the physical description in the Table and (b) are entered under the tariff classification 7308.90.00. Administrative agents who prepare customs documentation, including customs brokers and import declarants, will therefore be affected in their classification and entry processes.

Government agencies involved in customs administration and tariff management are affected in their decision-making and audit activity: customs officers will apply the declaration when determining whether a particular import entry qualifies as goods to which Part III Schedule 4 item 50 applies. The delegate who signed the instrument (Wendy Knowles) and the office of the Chief Executive Officer are recorded as the authorising officials; this reflects that the Order results from administrative, delegated power within the customs administration.

Other interested stakeholders include Australian suppliers and domestic manufacturers of comparable formwork parts. If Part III Schedule 4 item 50 confers concessional treatment, importers of these parts may experience a cost change relative to domestic suppliers; the Order therefore has distributional effects along supply chains even though the Order itself does not articulate those effects. Finally, professional advisers , lawyers, accountants, customs brokers and compliance officers , must interpret whether specific imported items fall within the enumerated parts description and therefore whether import entries should be treated as covered by the Schedule 4 item recorded in Column 2.

The Order records an administrative declaration rather than setting out a new list of duties or criminal offences. The operative legal duty created by the instrument is that the goods described in Column 1 are formally declared as goods to which Part III Schedule 4 item 50 applies. That declaration imposes obligations on administrators and declarants insofar as customs officers must treat those specified goods in accordance with the linkage to Schedule 4 item 50 when processing entries, and importers who wish to rely on the Schedule 4 item must ensure their goods fall within the declared specification.

Key duties and practical obligations that follow from the Order’s mechanics include:

• Accurate classification and description: importers and their agents must ensure customs entries reference tariff classification 7308.90.00 and that the physical goods correspond to the enumerated parts list (items (a)-(ao)) set out in Column 1. The Order’s legal effect applies only to goods that match both the tariff heading and the descriptive criteria recorded.
• Reliance on the Schedule linkage: parties who seek the legal effect associated with Part III Schedule 4 item 50 must rely on the Order’s linkage; the Order itself provides no additional entitlement beyond making the linkage. The content of item 50 in Schedule 4 (not reproduced in the Order) determines the substantive rights or concessions.
• Record-keeping and proof: to rely on the declaration, importers should maintain documentary evidence (invoices, bills of lading, specifications, technical descriptions) demonstrating that imported items correspond to the enumerated parts so that customs officers can apply the Order consistent with the declared description.
• Monitoring for revocation: because the Order expressly continues only until revoked under ss 269SC or 269SD or until any date specified in Column 2, parties have a duty to monitor the administrative status of the Order; a revocation could end the entitlement to any treatment arising from the Schedule 4 linkage.

Rights flowing from the Order are indirect and hinge on Schedule 4 item 50. The Order itself creates no standalone entitlement beyond the linkage: the relevant right is the right to have a customs entry for goods matching the Table treated as goods to which Part III Schedule 4 item 50 applies. The Order does not in its text define contestable administrative review rights, penalties, or dispute resolution processes; those procedural and enforcement rights and duties reside in the Customs Act 1901 and the Customs Tariff Act 1995 more broadly but are not reproduced here.

Finally, the Order records an operative start date which affects rights retroactively or prospectively: it states effect from 13 November 2007, so parties who imported qualifying goods on or after that date may have a right (subject to verification and other statutory conditions) to treatment under Schedule 4 item 50 for those entries made while the Order was in force.

The TCO text itself does not set out specific offences or penalties. It operates as a declaration under s 269P of the Customs Act 1901 and records the linkage between specified goods and Part III Schedule 4 item 50. The instrument states it "shall have effect from 13.11.07 and continue in force until revoked under sections 269SC or 269SD of the Act," thereby pointing to the administrative revocation mechanisms in the Customs Act. The Order does not itself enumerate enforcement procedures, penalty amounts, criminal offences, or infringement mechanisms.

From the instrument’s content the following enforcement architecture and practical implications can be drawn:

• Administrative revocation: the Order’s legal life is subject to revocation under ss 269SC and 269SD of the Customs Act. Those sections (named in the Order) are the statutory means by which the administration can withdraw the declaration. The Order thus signals that the principal enforcement mechanism affecting the Order’s continued operation is administrative revocation, rather than penal sanctions embedded in the Order itself.
• Application at customs entry: enforcement in practice will occur at the point of customs examination and assessment. Customs officers will apply the Order (and Part III Schedule 4 item 50) when determining the correct tariff treatment for an entry that purports to be covered by the Order. If an importer misdeclares goods, the customs authority will rely on the broader compliance and enforcement powers in the Customs Act and related instruments (not reproduced in the Order) to challenge the entry, impose adjustments, interest or penalties where the law provides.
• No direct penalty language: because the Order does not contain its own penalty regime, any penalties for incorrect claims, false statements, or fraudulent entries would come from the general penalty, offence and enforcement provisions in the Customs Act or the Customs Tariff Act. The Order’s text does not reproduce those provisions, so readers must look to those Acts for the details of fines, criminal sanctions, civil penalties, or administrative remedies.
• Evidentiary and audit risk: importers who claim the benefit of the linkage in the Order must be prepared for audit and evidentiary scrutiny. Customs’ application of the Order depends on a factual assessment that imported goods match the declared description; failure to prove that could lead to reassessment of duties and any ancillary penalties under the general law.

In short, the TCO creates an administrative declaration with an enforcement perimeter defined by the parent Acts. The Order itself points to revocation sections (269SC, 269SD) but does not prescribe penalty mechanics; enforcement and penalties are therefore governed by the broader statutory framework in the Customs Act and Customs Tariff Act, which parties must consult for specific sanctioning provisions.

The Order explicitly references and operates under two statutory sources: the Customs Act 1901 and the Customs Tariff Act 1995. Its creation is authorised by s 269P of the Customs Act 1901, and it links specified goods to an item in Part III of Schedule 4 of the Customs Tariff Act 1995. The Order therefore functions as an administrative instrument that sits within the broader statutory architecture governing customs and tariff treatment.

Key points of interaction evident from the instrument are:

• Delegated exercise of power under the Customs Act: the Order is an exercise of power under s 269P. That provision authorises the Chief Executive Officer, or a delegate, to declare goods to which a Schedule 4 item applies. The instrument is signed by a delegate (Wendy Knowles), demonstrating delegation mechanics within the administrative scheme.
• Attachment to the Customs Tariff Act: the Order does not amend the Customs Tariff Act but attaches specified goods to an existing item in Part III of Schedule 4. The substantive effects (for example any tariff concession, exemption or special treatment) derive from Schedule 4 item 50 itself. Therefore, to understand the full legal treatment of the goods identified in the Order, a reader must consult Part III of Schedule 4 item 50 in the Customs Tariff Act 1995.
• Revocation and administrative processes: the Order refers to revocation under ss 269SC and 269SD of the Customs Act. The Order is therefore subject to the procedural and substantive requirements in those sections for revocation, including any notice, procedural fairness, or other statutory requirements embedded in the Customs Act (not reproduced in the Order).
• Interaction with tariff classification rules: the Order identifies a tariff heading (7308.90.00). That heading forms part of the international Harmonised System or domestic tariff nomenclature used by customs authorities. The Order therefore interacts with classification rules and determinations that are applied under the Customs Act and Customs Tariff Act framework; whether a particular item falls within 7308.90.00 is a matter for tariff classification rules as implemented by customs, and that classification will interact with the Order’s descriptive criteria.
• Complementary legal regimes: while the Order speaks only to tariff linkage, other Australian laws may affect the importation and supply of the listed goods (for example product safety, building standards, or workplace safety regulation). The Order does not displace those regimes; it merely deals with tariff treatment. Parties must therefore ensure compliance with any other statutory or regulatory obligations applicable to the goods once imported.

Because the Order is a declaratory administrative instrument, its legal effect is to connect specified imported goods with provisions of the Customs Tariff Act. All substantive legal consequences, enforcement powers and procedural requirements are found in the parent Acts referenced in the Order. The Order therefore must be read and applied in conjunction with the Customs Act 1901 and the Customs Tariff Act 1995.

The Order’s text contains limited documentary history. The Table records an operative commencement of effect as 13 November 2007, and an operational code or file reference "Op. 13.11.07 - TC 0719350". The instrument is signed and dated 29 January 2008 by Wendy Knowles as a delegate of the Chief Executive Officer. The Order itself contains no amendments, variations, or subsequent entries in the Table indicating a later change, and no expiry date is recorded in Column 2 of the Table.

From the text supplied, the following points on amendment and timing can be drawn:

• Commencement versus signature date: the instrument states its effect begins on 13 November 2007 but bears a signature and dated 29 January 2008. The Order thus records an operative (retrospective) commencement date earlier than the signature date. The Order’s text itself establishes 13 November 2007 as the operational start; any reader seeking to rely on the Order should treat that date as its effective commencement according to the instrument’s wording.
• No recorded amendment entries: the Table includes a field labelled "Last date of effect" in Column 2, but the only entry recorded in that column in the supplied Table is the Schedule 4 Item Number "50", with no separate expiry date shown. The Order therefore appears to allow the linkage to remain in force until revoked under ss 269SC or 269SD of the Customs Act, or until a date is specified in Column 2 (which has not been done here).
• No subsequent revocation or alteration recorded in the supplied text: the supplied instrument is a single-page TCO showing the initial declaration. It contains no text indicating any amendment, cancellation or replacement. Any amendment history beyond the instrument supplied (for example revocations or later TCOs that modify or revoke this Order) is not contained in the document provided and must be sought in the administrative record or official gazette if required.

In short, the instrument as supplied shows an initial operation commencing 13 November 2007, signed 29 January 2008, tying the listed goods to Part III Schedule 4 item 50. No later amendments, expiries or revocations are recorded in the supplied text; any change to that status would be effected under the statutory revocation mechanisms referenced (ss 269SC, 269SD) or by an entry placed in Column 2 to record a specific end date.

The text of this Tariff Concession Order does not record any litigation, dispute, or judicial consideration. The instrument is an administrative declaration under s 269P of the Customs Act 1901; it is a record of an executive action and not a court decision. The document provides no information about any legal challenges, review proceedings, or case law arising from it.

From the supplied text the following observations can be made about litigation-related considerations:

• No cases named or cited: the Order contains no references to judicial decisions, tribunal rulings, or appeals. It does not identify any disputes arising from its application.
• Administrative review potential: while the Order itself does not include litigation history, the broader statutory framework (the Customs Act and associated review provisions) typically provides mechanisms for administrative review or appeals against customs decisions. The Order does not reproduce those mechanisms; readers must consult the parent Acts for the precise review routes and time limits. The instrument itself, however, merely records the declaration and does not disclose whether any administrative decisions invoking the Order have been litigated.
• Practical implication for litigators: because this Order ties a set of goods to a Schedule 4 item, disputes could conceivably arise about the correct matching of physical goods to the descriptive list, the proper tariff classification, or the existence and effect of any concession in Schedule 4 item 50. None of those disputes or any outcomes are recorded in this instrument; any litigation history must be researched in court or tribunal archives or in the administrative records of the customs office.

Therefore, on the basis of the document supplied, there is no litigation history to report. Those seeking to know whether the Order has been the subject of disputes should search court and tribunal records or administrative appeal logs for matters referencing TC 0719350, the tariff heading 7308.90.00 and Schedule 4 item 50, or for actions involving importation of formwork panel system parts covered by the enumerated description.

The Order’s wording and structure contain several practical points where compliance, interpretation, or operational risk may arise. These are matters determinable purely from the instrument’s text and require attention when relying on the Order.

1. Description specificity versus tariff heading. The Order records tariff classification 7308.90.00 and then provides a long, enumerated list of parts (items (a) to (ao)). Customs determinations will require both a tariff-based analysis and a factual match to the listed parts. A product that is similar but not specifically enumerated may be excluded. Practitioners should avoid assuming broad equivalence: the instrument covers "being ANY of the following", which speaks precisely to the listed items.

2. Composite or multi-component goods. The Table includes items such as "connector assemblies, comprising both ends and clamps" and "platforms" and "frames". When imported goods are supplied as assemblies or kits, the question will be whether the assembly as landed matches any single listed part or whether parts within an assembly must be disaggregated. The Order’s language could be read to cover individual parts or entire assemblies if those assemblies correspond to the listed descriptions; however, the text does not resolve composite classification issues.

3. Dependence on Part III Schedule 4 item 50. The TCO does not state what legal consequence follows from the linkage to item 50. Users must therefore consult Part III Schedule 4 item 50 itself to determine the substantive advantages or constraints. Assuming a tariff concession or zero rate without checking item 50 risks misapplication.

4. Effective date versus signature date. The instrument records it "shall have effect from 13.11.07" but is dated 29 January 2008. This difference means an importer who acted between those dates may have relied on the Order as in force; practitioners should verify the order of administrative steps and whether customs acted in conformity with the declared effective date.

5. No expiry date recorded. Column 2 shows the Schedule 4 item number "50" but no "Last date of effect". The Order therefore remains in force until revoked under ss 269SC or 269SD. Practically, this creates ongoing reliance risk: the declared treatment can be withdrawn administratively, so parties should monitor for revocation.

6. Delegation and authorisation record. The instrument is signed by a delegate (Wendy Knowles). If a dispute arises over procedural validity, the signature provides the delegation record on the instrument itself, but challenges to the delegate’s authority or procedural compliance would need to be referenced against the authorising provisions of the Customs Act.

7. Ambiguities in the parts list. The enumerated list contains items with overlapping terms (for example "platform beams" and "platforms"; "brackets" and "frames"). Determining whether a specific imported item falls within one entry or another may affect classification. Precision in commercial invoices and technical descriptions will reduce dispute risk.

8. Administrative versus substantive law. The Order is administrative in character and does not stand alone as a substitute for compliance with other regulatory regimes. Importers cannot rely on the TCO to satisfy non-tariff regulatory obligations (product safety, building codes, etc).

9. Record-keeping expectation. Because the Order requires a factual match to its descriptive list, customs will likely seek documentary proof. Failure to retain or present adequate technical specification documents risks disallowance of any claimed treatment.

These "gotchas" flow directly from how the Order frames the linkage between a tariff heading and a detailed parts description, its timing entries, and its dependence on external Schedule 4 content. Practitioners should treat the Order as a targeted administrative instrument whose practical application will turn on documentary proof and careful tariff classification.

Complying with and relying on this Tariff Concession Order requires a combination of documentary practice, classification precision, and monitoring of administrative status. The Order itself performs a linkage between specified goods (tariff classification 7308.90.00 and the enumerated parts list) and Part III Schedule 4 item 50, effective from 13 November 2007 and continuing until revoked under ss 269SC or 269SD or until any date specified in Column 2. The following steps, grounded in the Order’s text, are practical actions for importers, customs brokers, and advisers.

1. Confirm the tariff classification. Ensure the goods you intend to treat under the Order are entered as 7308.90.00. The Order binds its declared goods to that heading; mismatching heading and description risks a rejected claim.

2. Match the physical goods to the descriptive list. The Table’s Column 1 provides a precise list of parts (items (a)-(ao)). Confirm that each imported item corresponds with one of these enumerated descriptions. Use technical specifications, bills of materials, photographs, invoices, manufacturer declarations, and packing lists to demonstrate the match.

3. Keep clear documentary trails. Because the Order is declaratory and its application relies on factual matching, maintain contemporaneous documentation that supports the classification: supplier declarations, detailed invoices that name the part type, purchase orders referencing the part nomenclature, technical drawings that show component function and construction, and test reports if relevant. These documents will be necessary for customs assessment or audit.

4. Reference the instrument correctly in customs entries. If lodging an import entry that claims the treatment associated with Part III Schedule 4 item 50 for these goods, reference the tariff heading (7308.90.00), the specific part description that matches the Table entry, and the Trade Committee identifier or TCO number (TC 0719350) where applicable. Accurate annotation reduces initial queries by customs.

5. Verify the content of Part III Schedule 4 item 50. The Order links the goods to item 50 but does not state what item 50 delivers. Before proceeding on a commercial decision that depends on concessionary treatment (for example pricing, landed cost calculations or supply contract obligations), consult the text of Schedule 4 item 50 to determine the substantive legal effect, any conditions attached, and any time-limited aspects.

6. Monitor the Order’s status. The instrument continues until revoked under ss 269SC or 269SD or a date entered in Column 2. Regularly check customs notices, the official gazette or administrative registries for any revocation or amendment affecting TC 0719350. Treat any notifications of revocation as immediately material to ongoing compliance.

7. Prepare for composite goods questions. If importing assemblies or kits, decide whether the goods should be disaggregated into separate parts that match the list, or whether the entire assembly itself matches a particular listed item. Document the analytical basis for that decision.

8. Engage customs advice if in doubt. Where classification is uncertain or where the match between goods and the Order’s description is not clear, seek a formal determination or administrative clarification from the customs authority or seek legal advice. The Order’s text does not resolve classification controversies; administrative rulings or binding determinations under the Customs Act regime (as to process and availability) may be required.

9. Be mindful of other regulatory obligations. Compliance with this TCO does not relieve importers of obligations under other laws (for example product safety, building regulations, or workplace safety). Ensure parallel compliance with those regimes when importing and supplying the listed parts.

Following these steps aligns operational practice with the Order’s mechanical function: the TCO declares that goods matching the Table are goods to which Part III Schedule 4 item 50 applies. Practical compliance therefore requires matching tariff classification and description, accurate paperwork, consultation of Schedule 4 item 50 for substantive effects, and active monitoring for revocation or other administrative changes.