Tariff Concession Order 0802940

The instrument rests on a few discrete statutory and administrative concepts set out in its text. First, the legal authority: the power to make the declaration is exercised under Section 269P of the Customs Act 1901. The document explicitly invokes that power as the head of authority for the declaration. Second, the object declared: the TCO identifies specific goods by tariff classification and by a granular descriptive list and declares that those goods are “goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995” specified in the table applies. Thus the TCO is a directional administrative act linking particular imported goods to an item in Part III of Schedule 4 of the Customs Tariff Act 1995.

Third, the instrument incorporates three temporal parameters. The operative start date is stated: the Order “shall have effect from 20.02.08.” The endpoint is left to administrative mechanisms: it will “continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.” Finally, the table structure is important to the instrument’s operation: Column 1 provides the customs tariff classification number (7321.90.00) and the full description of goods, while Column 2 supplies the Schedule 4 item number (shown as 50) and is the place where any terminal date might be recorded.

The instrument also demonstrates the administrative form: it bears an operation notation “Op. 20.02.08 - TC 0802940,” a delegate’s signature block and a date of signature (09 May 2008). The delegate of the Chief Executive Officer is the decision-maker named on the document, as expressed in the opening clause. The catalogue of goods (items a to aj) is exhaustive for the purposes of the instrument; the declared goods are those falling within that list under the stated tariff classification. The Order itself does not state the concrete fiscal consequence (for example, a percentage duty rate) of applying the Schedule 4 item; it only performs the administrative linkage required for the Schedule 4 item to apply to those goods.

The text of the TCO identifies categories of parties that are directly or indirectly affected by the declaration it makes. First, importers (or any person or entity presenting goods at the border under tariff classification 7321.90.00) will be affected if their goods correspond to the description “PARTS, OVEN AND/OR GRILLER” and to one of the enumerated subitems (a) to (aj). For those importers, the TCO’s explicit legal effect is that their goods are “goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2” applies, from the operative date.

Second, customs officials and the administering agency are affected procedurally: the instrument is an administrative declaration under s 269P and will be used by customs officers to determine whether the Schedule 4 item applies to a particular import entry. The presence of the tariff classification number 7321.90.00 and the detailed parts list provides the descriptive basis for officers to match entries to the concession.

Third, manufacturers, distributors and suppliers of oven and/or griller parts will be affected in downstream commercial terms because the tariff treatment of imported inputs or replacement parts can influence sourcing and pricing decisions. If a particular imported component falls within the list (for example, “printed circuit boards” or “hotplates”), the application of the listed Schedule 4 item may alter the customs duty treatment that applies to those imports, subject to the underlying content of the Schedule 4 item as recorded in the Customs Tariff Act 1995 (which is referenced but not reproduced in the TCO).

Fourth, customs brokers, freight forwarders and advisers who prepare import documentation will be affected because they must ensure the correct classification (7321.90.00) and the correct identification of the part within the instrument’s catalogue when claiming the relevant Schedule 4 item treatment on customs declarations. Finally, administrative actors within the customs decision-making process are identified by the document: the delegate of the Chief Executive Officer (Wendy Knowles) exercises the deciding power under s 269P, and revocation is governed by ss 269SC and 269SD of the Customs Act 1901.

The instrument does not itself name final consumers or domestic manufacturers further along the supply chain, and it does not record who benefits monetarily or how much; it solely records which goods are declared to be subject to a Schedule 4 item and the mechanism for effect and revocation.

The instrument primarily confers a legal status on specified goods rather than setting out an extensive set of duties or rights. The principal right conferred is the declaration that the goods listed 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 of THE TABLE applies.” That is, from the operative date (20.02.08), those goods have the legal character required for the Schedule 4 item to be applied to them. The TCO itself does not spell out the benefits attached to that Schedule 4 item; the instrument creates the right of reliance, in administrative terms, upon that linkage.

On duties: the instrument does not set out specific compliance obligations such as record-keeping, documentary requirements, or procedural steps in the text. It is silent about specific actions importers must take beyond the implication that an importer claiming the Schedule 4 item will need to satisfy customs about the goods’ identity and classification. The only explicit duties recorded in the document concern the lifecycle of the instrument: the Order “shall have effect from 20.02.08 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 imposes a duty on the administering authority to follow the statutory revocation mechanisms set out in ss 269SC and 269SD when terminating the Order’s effect.

Decision rights are allocated to the administrative officer in the document: the declaration is made by “Wendy Knowles, a delegate of the Chief Executive Officer.” This identifies who may exercise the power to link goods to Schedule 4 items under s 269P. The TCO shows that a delegate can make retrospective operational arrangements because the document records an operative date (20.02.08) and a later signature date (09 May 2008).

The instrument confers no statutory entitlement to a private cause of action or compensation if revoked; it does not specify appeal rights in the document itself. It also does not state any express limitations or conditions on the use of the Schedule 4 item beyond the descriptive confinement to the listed goods and the referenced tariff classification (7321.90.00). Practically, the key duty for a party wishing to rely on the instrument is to ensure their goods correspond to the classification and descriptive list provided and to be prepared for the instrument to be revoked under the statutory revocation processes referenced.

The TCO text does not itself create criminal or civil penalties, nor does it specify enforcement mechanisms beyond administrative revocation. The instrument explicitly contemplates termination via the statutory revocation routes in the Customs Act 1901, referencing sections 269SC and 269SD as the grounds or mechanisms by which the Order may be revoked. The Order’s own lifecycle is therefore subject to administrative enforcement through those sections, but their content is not reproduced in the text.

Because the TCO is an administrative declaration linking specified goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995, enforcement in practice will operate through customs administrative processes: customs officers will determine whether an import entry satisfies the description and classification specified, and whether the Schedule 4 item applies to that entry. The instrument does not specify penalties for erroneous claims or misclassification; it does not set out sanctions for misuse. Any penalties, interest, or corrective mechanisms would arise under the broader statutory framework of the Customs Act and associated regulations, which are not contained within this document.

The Order’s enforcement lever is therefore administrative: it is subject to revocation under the two sections of the Customs Act explicitly cited, and its application in respect of particular importations will be administered by customs according to the standard border processes that determine tariff classification and entitlement to concessions. The TCO itself supplies the authoritative description against which customs can assess claims to the Schedule 4 item, but it does not create separate penalty provisions or an enforcement schedule within its text.

This instrument is expressly tied to two other statutory texts. First, it operates under the authority of Section 269P of the Customs Act 1901, which is cited on the instrument as the head of power for making the declaration. Second, it operates by reference to Part III of Schedule 4 to the Customs Tariff Act 1995, with the table specifying the applicable Schedule 4 item number as “50.” The effect specified is that the goods in Column 1 are to be treated as goods to which that Schedule 4 item applies.

Interactions are therefore of two kinds: vertical (administrative to primary statute) and lateral (interplay with the Customs Tariff Act). Vertically, the TCO is an exercise of a statutory administrative power (s 269P). The instrument references the revocation provisions in the Customs Act 1901 (ss 269SC and 269SD), indicating that any cessation of the Order’s effect will be managed under those statutory sections. Laterally, by declaring goods to be subject to an item in Part III of Schedule 4 to the Customs Tariff Act 1995, the TCO imports whatever tariff consequences, conditions and definitions are contained in that Schedule 4 item into the treatment of those goods. The TCO itself does not restate the content of the Schedule 4 item, so one must look to the Customs Tariff Act 1995 for the detailed substantive tariff treatment and any conditions attached to item 50.

The instrument therefore functions as a connective administrative act: it does not amend the Customs Tariff Act 1995 but triggers the application of a specific Schedule 4 item to a defined set of goods for the purposes of customs administration. Any compliance, exceptions, or additional legal consequences that flow from the application of that Schedule 4 item must be found in the Customs Tariff Act 1995 and are not reproduced or summarised in the TCO. Similarly, any power for revocation or review is to be found in the cited sections of the Customs Act 1901, and not in the TCO itself.

The instrument bears attributes relevant to amendment and temporal effect. It records as operative the date “20.02.08” (stated as “This Order shall have effect from 20.02.08”) and also bears the notation “Op. 20.02.08 - TC 0802940.” The instrument is signed and dated “Dated 09 May 2008” by the delegate of the Chief Executive Officer, Wendy Knowles. Apart from those entries, the text contains no explicit amendment history, no later modification dates, no recorded revocation and no subsequent variations in the document provided.

Column 2 of the table is the locus where a “Last date of effect” might be recorded, but in the rendition provided the cell corresponding to the Schedule 4 item number shows only the numeral “50” (the Schedule 4 item number), with no terminal date shown. The opening paragraph makes the general proviso that the Order will “continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2,” which is a mechanism for amendment by revocation or by the automatic expiry if a date were placed in Column 2. In this instrument, however, no expiry date is present.

Therefore, as recorded in this document, there is a single operative date (20 February 2008), a declaration date (09 May 2008), an instrument identifier (TC 0802940), and no recorded subsequent amendments or revocations. Any amendment or revocation that may have occurred after the date shown would not be evident from this document alone.

The TCO text contains no references to litigation, court proceedings, appeals, determinations, or disputes. It is a one-page administrative instrument: it sets out the declaration, the goods list, the Schedule 4 item number and the dates and signature. There are no annotations, marginal notes, or appended decisions recorded within the document that indicate legal challenges, determinations, or judicial consideration.

Because the instrument expressly ties itself to statutory mechanisms (s 269P for the making power and ss 269SC and 269SD for revocation), any litigation that might concern the TCO would arise in the context of those statutes or from disputes about classification, entitlement to the Schedule 4 item, or the validity of the administrative act. None of that, however, is recorded in this text. Consequently, the instrument as provided shows no litigated history; it does not record appeals, court rulings, or administrative review outcomes.

Users relying on this instrument should therefore treat the document as an administrative declaration without any reported litigation attached to it in the source. Any inquiry into whether the TCO was subsequently challenged, revoked, or otherwise litigated would require reference beyond the text supplied here, because none of those matters are recorded in the TCO itself.

Several practical traps and points of potential misinterpretation are visible strictly from the instrument’s text.

1. Precise description governs. The concession applies only to the goods specified in Column 1 under tariff classification 7321.90.00 and to the enumerated list (a) to (aj). If an importer’s part is not listed among items (a) to (aj) or does not fall within 7321.90.00, the instrument does not declare that the Schedule 4 item applies. The list is detailed and granular (for example, it includes “printed circuit boards” and separately includes “vent grills”), so reliance must be matched to the specific wording.

2. Schedule 4 item content is not reproduced. The TCO declares that item 50 in Part III of Schedule 4 applies, but it does not set out what item 50 provides. The fiscal or conditional consequence of the declaration therefore cannot be read from this instrument alone; one must consult Part III of Schedule 4 to the Customs Tariff Act 1995 to know the substantive tariff treatment or conditions.

3. Revocation routes exist and are referenced. The instrument will “continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.” Because the instrument does not include a terminal date in Column 2, it is potentially open-ended until revoked. Parties should not assume permanence; revocation is an administratively available outcome under the cited statutory sections.

4. Operative date precedes signature date. The TCO “shall have effect from 20.02.08” yet the delegate’s signature is dated 09 May 2008. The instrument therefore records a retrospective operative date relative to the signature. That temporal gap is present on the instrument and could raise questions in practice about transactions occurring between the operative date and the date the instrument was signed, but the TCO as drafted sets the operative date as stated.

5. Classification code matters. The instrument specifies tariff classification 7321.90.00. Customs classification mistakes or differing interpretations of that code will affect entitlement to the declared Schedule 4 item treatment. The TCO does not provide alternative classification routes or flexibility beyond the listed classification and descriptions.

6. No penalties or conditions in the instrument. The TCO contains no statements about required supporting documentation, eligibility conditions, or sanctions for incorrect claims. Any such requirements or penalties must be sought in the broader statutory framework; they are not recorded here.

7. Narrow product scope. The description is limited to “PARTS, OVEN AND/OR GRILLER” with subitems. Items that are accessories, consumables, or different assemblies not captured by the list may not qualify even if functionally related.

These are not inferential risks; they are visible features of the text that affect how parties should treat the instrument in practice.

Compliance, as indicated by the TCO text, is a function of matching imported goods to the instrument’s precise descriptive and classification elements and being aware of the instrument’s temporal scope.

1. Match classification and description. Ensure the imported goods are classified under 7321.90.00 and that the specific part appears in the list (a) to (aj). The list is the determinative descriptive anchor for the TCO: if the good corresponds to one of the enumerated items (for example, “knobs,” “hotplates,” “printed circuit boards,” or “vent grills”), the TCO declares that item 50 of Part III of Schedule 4 applies to those goods from the operative date.

2. Check Part III of Schedule 4. The TCO does not state what item 50 provides. To implement any claim arising from the TCO (for example, to calculate a duty consequence, apply a condition, or confirm eligibility), consult Part III of Schedule 4 to the Customs Tariff Act 1995 to identify the substantive treatment, conditions, or any restrictions attached to item number 50.

3. Observe the operative date and potential revocation. The instrument is effective from 20.02.08 and continues until revoked under ss 269SC or 269SD or until a date is inserted in Column 2. Parties should not assume the concession is permanent. Monitor for any revocation under the cited sections of the Customs Act 1901.

4. Document the basis for claims. Although the TCO itself does not list documentary requirements, standard administrative practice will require demonstrating that the imported goods correspond to the TCO description and classification. Retain invoices, technical specifications, product lists and customs entries that map the product to the listed item and to the tariff classification 7321.90.00.

5. Use the instrument identifier when claiming treatment. The TCO is identified as TC 0802940 and is operative from 20.02.08. When claiming the Schedule 4 item at customs entry, refer to the TCO identifier and the Schedule 4 item number (50) as supporting administrative material.

6. Be cautious with near-miss parts. If a component is closely related but not expressly listed, do not assume coverage. The description is specific; if your product is substantively different or an assembly not enumerated, do not rely on the TCO without further confirmation.

7. Note the decision-maker and administrative route. The TCO was made by a delegate of the Chief Executive Officer under s 269P of the Customs Act 1901. Queries about the instrument’s application or status (including revocation) will involve the administrative channels set out in the Customs Act and the administering agency; the instrument names the delegate and shows the signature and date.

Following these steps will align practical compliance actions with the instrument’s text. The TCO does not itself provide procedural checklists or penalty advice; for processing entries and for any contested issues or revocation events, consult the administering authority and the primary statutes identified in the instrument.