Tariff Concession Order 0802156

The instrument employs a small set of statutory concepts, each named in the Order and carrying the instrument’s operative effect.

• Tariff Concession Order (TCO): the form of instrument used. The Order is made under s 269P of the Customs Act 1901, and its core function is to declare that particular goods are to which a Schedule 4 item applies. The Order uses that statutory power; the text records the statutory citation plainly (s 269P).

• Goods description and tariff classification: Column 1 of the Table provides both a tariff classification (displayed as 8410.90.00 in the Table header) and an exhaustive, enumerated description of the permitted goods. The description is highly granular, listing many specific part names for "turbine drill, hydraulic", and the Table is presented as two pages, demonstrating that the concession is tied to a defined set of parts rather than a generic category.

• Schedule 4 item application: Column 2 contains the Schedule 4 item number (shown as "50"). The delegate's declaration is that the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 "applies" to the goods described. The Order therefore operates by making the specified Schedule 4 item applicable to the listed goods.

• Operative date and duration: The Order states it takes effect from 07.02.08 and continues until revoked under s 269SC or s 269SD of the Customs Act 1901 or until any date specified in Column 2. The Table shows no explicit last date of effect in Column 2, implying continuation until revocation under the Act.

• Delegation and signature: The instrument is signed by Paul Mercer as "Delegate of the Chief Executive Officer" and dated 02 May 2008, indicating the person and office that executed the Order under the statutory delegation referenced in the first paragraph.

These are the conceptual building blocks of the instrument as presented. The Order does not itself set out the text of Part III of Schedule 4, the substantive tariff consequence of applying the Schedule 4 item, nor the content of the revocation provisions in ss 269SC/269SD; it records that those statutory provisions frame the Order’s effect and duration.

The Order alters the legal relationship between identified imported goods and the Schedule 4 item of the Customs Tariff Act 1995. The parties directly affected as indicated by the text are:

• Importers of the listed goods: any person or entity bringing into Australia goods that match the exact descriptions set out in Column 1 (the enumerated parts for a hydraulic turbine drill, with the listed component names) is the primary affected party. For those goods, the Order declares that the Schedule 4 item specified in Column 2 applies.

• Customs administrative decision‑makers: the Order is an administrative instrument made under s 269P and will be applied by the customs authority responsible for implementing tariff treatment for imports. The instrument itself is a direction to apply the Schedule 4 item to the matching goods when processing imports.

• Downstream purchasers, repairers and manufacturers: those who use, resell, repair or assemble equipment incorporating the listed parts are indirectly affected because the classification and tariff consequence for those specific parts are fixed by the Order. The text lists many components (for example, rotors, stators, shafts, coupling protectors, stabilizers, sleeves and more) so businesses whose supply chains include these parts will need to identify whether items they purchase or supply fall within the enumerated list.

• Persons seeking reliance or challenge: the Order contains an operative date (07.02.08) and states it continues until revoked under s 269SC or s 269SD. Parties considering retrospective transactions or records around that date are affected by the stated commencement and by the possibility of future revocation under the named statutory provisions.

• The delegate and the Chief Executive Officer: the instrument names Paul Mercer as the delegate of the CEO who made the declaration. The text frames who decided and recorded the concession, so the delegate and the office of the CEO are parties to the administrative act the Order records.

The Order does not, in its text, identify third-party rights, rebate schemes or direct fiscal beneficiaries by name. It also does not itself spell out which government fees, rates or monetary amounts change; it instead ties the goods to an item in Part III of Schedule 4 of the Customs Tariff Act 1995, which is the operative link to whatever tariff treatment applies under that Schedule.

The Order creates a discrete administrative right and a corresponding compliance perimeter as expressed in its terms.

Rights created by the Order:

• The delegate declares that the enumerated 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." That declaration constitutes the core administrative right: where an imported item matches the Column 1 description and tariff classification, the Schedule 4 item identified in Column 2 is to be applied to those goods. The Order therefore confers on matching imports the entitlement to whatever legal effect flows from the application of that particular Schedule 4 item (the Order records the link).

Duties and compliance obligations implicit in the Order:

• Conformance to the detailed description in Column 1. The Table provides a long, itemised list of parts. To rely on the Order, the imported product must fall within that detailed list. Importers must ensure their goods correspond to the enumerated component names and the tariff classification in the Table (shown in the Table header as 8410.90.00). The Order ties entitlement to the precise descriptions; it does not offer a general category beyond the listed parts.

• Documentation and proof of identity. While the Order itself does not set documentary requirements, practical application requires that customs decision‑makers be able to identify imported items as matching the Column 1 description; therefore importers seeking to rely on the Order must be prepared to demonstrate that the goods imported are the listed parts (for example, through invoices, technical specifications, part numbers and import documentation). The Order’s effectiveness is contingent on matching the listed description.

• Temporal compliance: the Order takes effect from 07.02.08 and continues until revoked under ss 269SC/269SD or until any date specified in Column 2. Importers and customs administrators must be attentive to the operative date and the continuing status of the Order; reliance is bounded by its stated commencement and continuing force.

Administrative limits and discretion:

• The Order is made under s 269P by a delegate of the Chief Executive Officer. It therefore imports the limits of the delegation (as recorded: "Delegate of the Chief Executive Officer") and is subject to the revocation mechanisms of the named sections (ss 269SC/269SD). The Order itself does not list procedures for variation or appeal; those processes, if any, would be found in the referenced statutory provisions rather than in the text of the Order.

The Order does not itself set penalty or sanction provisions, nor does it state conditions attaching to continued reliance other than those embedded in its operative description and its linkage to the Schedule 4 item and revocation sections of the Customs Act.

The text of this Tariff Concession Order does not itself set out explicit penalties, fines or criminal sanctions. The instrument records the statutory basis and the mechanisms by which it can be terminated, which is the enforcement point the Order relies upon.

What the Order records about enforcement:

• Revocation mechanisms: the Order states it "shall have effect from 07.02.08 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." That language ties the Order’s termination to statutory revocation procedures in ss 269SC and 269SD of the Customs Act 1901. The Order therefore provides for enforcement in the narrow sense of termination through those statutory pathways.

• Administrative implementation: the Order is an administrative declaration to which customs decision‑makers must give effect when processing imports of matching goods. Enforcement in practice will hinge on customs classification and processing at the border by the relevant authority, implementing the Order by applying the specified Schedule 4 item when the goods are presented and identified.

What the Order does not state:

• The instrument does not itself contain any provisions imposing penalties for non‑compliance with its terms, nor does it prescribe specific sanctions for misclassification, false statements, or wrongful reliance. It does not specify administrative review or appeal mechanisms in its text.

Practical enforcement implications as recorded:

• Enforcement of compliance with the Order’s effect will operate through customs administrative practice and the statutory framework referenced in the Order. Since the Order delegates the application of Schedule 4 treatment to the named goods, any enforcement (for example, if a customs officer disputes that goods fall within the description) will be governed by the broader statutory and regulatory regime of the Customs Act and associated tariffs, rather than by the Order’s text itself.

Because the text does not include penalty clauses or enforcement procedure, parties seeking to understand sanctions or challenge mechanisms must look to the named statutory provisions (s 269P, s 269SC, s 269SD) and to the general enforcement provisions of the Customs Act and Tariff Act. Those provisions are referenced in the Order but are not reproduced in its text.

The Order explicitly situates itself within the statutory scheme of customs and tariff legislation by reference. The instrument does not reproduce external provisions, but it names them and thus indicates the interaction points.

Statutory references in the Order:

• Customs Act 1901: the Order is made "Under Section 269P of the Customs Act 1901." It also points to ss 269SC and 269SD as the revocation mechanism. The Order therefore operates as an administrative exercise of power conferred by that Act and depends on the revocation and other administrative procedures contained in that legislation.

• Customs Tariff Act 1995: the Order declares that the goods are ones "to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies." The Order therefore functions as a bridge between the physical imported goods described and the tariff treatments recorded in that Schedule of the Tariff Act. The substantive tariff consequences,rates, rebates, conditions,flow from the Schedule 4 item itself (which is not printed in the Order).

Points of legal interaction and consequence as contained in the instrument:

• Classification interplay: the Table gives a customs tariff classification (displayed as 8410.90.00) in the Table heading and then lists precise component descriptions. The Order instructs customs decision‑makers to treat goods matching those descriptions as goods to which the Part III Schedule 4 item applies. In practice, that means that the tariff treatment under the Tariff Act for the specified Schedule 4 item is to be applied to those classified goods. The Order thus creates an intersection between tariff classification and Schedule 4 treatment.

• Temporal interaction: the Order sets an operative date and links its continuing force to revocation under the Customs Act. That creates an interface between the TCO and the temporal application of the Tariff Act; any change under the Tariff Act (for example, amendment of Schedule 4) or revocation under the Customs Act would interact with the Order’s ongoing application.

What the Order does not do:

• It does not amend the text of the Customs Tariff Act 1995 or of the Customs Act 1901; it simply declares that a particular Schedule 4 item applies to a set of goods. The instrument does not itself create or vary the Schedule 4 item’s substantive text or monetary rates; it links the listed goods to the pre‑existing item.

• It does not specify other domestic laws (for example, goods and services tax, excise, consumer law, or import restrictions) that might also interact with importing these parts. Those interactions are beyond the Order’s explicit text; the Order only cites its enabling and revocation authorities and the Schedule 4 linkage.

For a reader relying on this document, the relevant cross‑references to other legislation are explicit and limited to s 269P, ss 269SC/269SD of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995. Any operational or enforcement detail that requires further statutory context must be sought in those named provisions.

The Order itself contains its creation and operative notation but provides no record of subsequent amendments within the text provided. The explicit historical entries in the instrument are:

• Operative notation: "Op. 07.02.08 - TC 0802156." This records the operative commencement as 7 February 2008 and associates the instrument with the internal Treasury/Customs tracking code "TC 0802156."

• Signature and date: the Order is signed by Paul Mercer, "Delegate of the Chief Executive Officer," and dated 02 May 2008. The signature block and date indicate when the delegate executed or recorded the Order, even though the operative effect is stated as 07.02.08.

• Column 2 content: the Table identifies the Schedule 4 item number as "50." There is no "Last date of effect" indicated in Column 2; the Order’s earlier paragraph sets out that it continues until revoked under ss 269SC/269SD or until any date specified in Column 2. The absence of a last date in Column 2 in the printed Table means the Order, as recorded, remains effective until revocation under the statutory provisions.

Notable absences in the instrument’s amendment record:

• No subsequent amendments, extensions, or revocation dates are recorded in the document provided. The instrument does not include any later dates or notations indicating amendment or expiry.

• The Order does not include any amendment schedule, transitional provisions or conditional variation language; it is a straightforward declaration of application tied to the named Schedule 4 item.

Implications from the Order’s history as recorded:

• The operative date preceding the signing date demonstrates that administrative instruments may record a commencement date that predates the signature; the Order itself expressly states its effect from 07.02.08, while the delegate’s signature is dated 02 May 2008. The instrument does not explain or justify the sequence; it simply records both dates.

• Because no revocation note or later date appears in the text provided, the Order, as presented, should be treated as having commenced on 07.02.08 and continuing in force until revoked under the statutory revocation provisions named.

Users seeking a full amendment history (for example, whether the Order was later revoked or amended) will need to consult the statutory revocation registers or the administering department’s consolidated records; the present instrument contains only the original making and its operative start date.

The text of the Tariff Concession Order does not record any court or tribunal proceedings, challenges, or litigation connected to this instrument. There are no case citations, dispute notes, or references to proceedings on the face of the Order.

What the instrument does show about dispute pathways:

• The Order refers to statutory mechanisms for revocation (ss 269SC/269SD of the Customs Act 1901) and is made under s 269P. Those statutory cross‑references are the legal context in which administrative action, including revocation or challenge, would occur. The instrument does not itself provide procedural or judicial review pathways or list any litigational history.

Absence of recorded litigation facts:

• No decisions from tribunals, courts, or administrative review bodies are mentioned in the Order text. The instrument does not say that it was subject to a challenge or has been the subject of proceedings.

Operational note for researchers:

• To locate any litigation that might have arisen from the application or revocation of this TCO, one would need to search case law or administrative decision records external to the Order, including any records under the Customs Act that document revocation or disputes. The Order itself contains no litigation data or references.

Because the instrument is purely an administrative declaration recorded for operational use, its text is silent on whether any party disputed its making or application. The presence of statutory revocation and administrative provisions implies that dispute and review mechanisms exist in the relevant statutes, but the Order contains no narrative or archival record of litigation in the material provided.

The text contains several specific features and potential pitfalls for practitioners who must apply or rely on this Order.

1. Precise product description is exhaustive and granular:

• Column 1 runs to two pages and lists many specific part names for "PARTS, TURBINE DRILL, HYDRAULIC, being ANY of the following: (a) setting plates; (b) spacers; (c) adjustable filler rings; ... (cj) turbine shafts" and then continues with further specific items across the second page. Reliance on the Order requires that an imported item be identified as one of the listed parts. Items described generically or with slightly different part names may fall outside the Order. The instrument does not provide broad or catch‑all language beyond the enumerated list; therefore classification disputes can arise where a part is similar but not identically named.

2. Tariff classification marker present:

• The Table header includes a tariff classification code displayed as 8410.90.00. Users must note that the concession is associated with that classification code as printed. Misclassification to another code may lead to denial of the Schedule 4 item’s application even where the item would otherwise appear similar.

3. No last date of effect recorded in Column 2:

• The Order’s initial paragraph says the instrument continues in force "until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." Column 2 in the Table shows the item number "50" but does not provide a "last date of effect". That means the Order, as printed, is open‑ended and continues until revoked by the statutory process named. Practitioners should not assume a finite expiry date exists in this text.

4. Commencement prior to signature:

• The Order records an operative date of 07.02.08 and the notation "Op. 07.02.08 - TC 0802156" but is signed and dated 02 May 2008 by the delegate. The instrument therefore purports retrospective effect to a date before the delegate’s recorded signature. Practitioners should be alert to the possibility of such dating and ensure records line up with the stated commencement.

5. The Order does not set out the Schedule 4 item’s content:

• The Order tells readers that the goods are "goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 applies," but it does not reproduce the text of that item or its fiscal effect. To know the actual tariff rate, relief or condition being applied, users must consult Part III of Schedule 4 to the Customs Tariff Act 1995 for item 50. The Order is a linking instrument, not a stand‑alone statement of the tariff consequence.

6. Administrative basis only:

• The Order is made under s 269P and signed by a delegate. The instrument does not include a summary of the decision‑making reasoning, the criteria used, or any limitations on use beyond the descriptive list. That can make internal or external audit or challenge reliant on the underlying statutory record.

7. No stated compliance or documentation list:

• The text does not state what documents importers must produce to demonstrate that an imported item fits the listed description. Practical reliance therefore requires careful documentary evidence and clear part identification to avoid dispute.

Those are the concrete "gotchas" visible on the face of the Order. They are not legal conclusions; they are operational red flags a practitioner should check against the statutory provisions referenced and the administering authority’s practice.

Compliance with this Tariff Concession Order, as recorded, requires adherence to the Order’s descriptive and temporal limits and readiness to substantiate that imported goods match the listed items.

Steps evident from the instrument:

1. Confirm product identity against Column 1:

• Ensure that the specific imported part corresponds to one of the exact entries in the Table’s Column 1 description. The Table lists many individual parts by name (for example, "rotors; stators; flexible shafts; shaft couplings; removable rubberised bearings; top sleeves; turbine shafts," and many others). Reliance on the Order is only supportable where the imported item clearly matches one of those enumerated parts.

2. Use the stated tariff classification:

• The Table header displays a tariff classification figure (8410.90.00). When lodging import entries, present the classification used on import documentation consistent with the Order. If import entries use a different heading, customs authorities may not apply the Schedule 4 item as declared by the Order.

3. Rely on the Schedule 4 linkage:

• The Order makes the named Schedule 4 item (Column 2, item number "50") applicable to the listed goods. Practically, importers should identify the Schedule 4 item number in customs declarations so that officials can apply the appropriate tariff consequence. The actual content of the Schedule 4 item (for example, the tariff rate or concession) is not printed in the Order, so importers must consult Part III of Schedule 4 of the Customs Tariff Act 1995 to know the precise tariff treatment to expect.

4. Time your reliance to the operative date:

• The Order states an operative date of 07.02.08. For imports around that date, ensure documentation shows the import date aligns with the operative period. Because the Order continues until revoked under ss 269SC/269SD, check the current status of the Order with the administering authority before relying on it for later imports.

5. Assemble documentary evidence:

• While the Order does not set documentary requirements, customs practice will require sufficient records to identify parts. Maintain invoices, part numbers, technical specifications, manufacturer catalogues and declarations that map the physical goods to the names used in Column 1.

6. Monitor revocation and changes:

• The Order remains in force until revoked under ss 269SC/269SD of the Customs Act 1901 or until a date listed in Column 2. Because the Order itself does not provide a last date of effect, it is incumbent on importers and advisers to monitor whether the Order has been revoked or varied by the administering agency.

7. Coordinate with customs representatives:

• Given the granular nature of the parts list and the need to apply a Schedule 4 item in practice, work with customs brokers or the relevant customs office to ensure proper classification and application on entry lodgement.

8. Recordkeeping for retrospective application:

• The instrument records an operative date preceding the delegate’s signature. Parties relying on retrospective application should keep contemporaneous records showing dates of import and documentation to support any claim that the Order applied on the operative date.

The Order is an administrative linkage rather than a standalone instruction of tariff amounts. Compliance therefore requires matching goods to the Column 1 list, specifying the Schedule 4 item when declaring, and maintaining evidence to support the match in the event of administrative review or audit.