Tariff Concession Order 0842570

The instrument invokes and embodies a small number of legal and administrative concepts, all stated on its face.

• Tariff Concession Order (TCO): The document is denominated a Tariff Concession Order (TCO 0842570). The instrument’s heading states it is made "Under Section 269P of the Customs Act 1901." The Order therefore exercises the specific power to make tariff concession declarations under s 269P, as recorded on the instrument.

• Identification of goods by tariff classification and description: The Table pairs a customs tariff classification number (8419.90.00) with a textual description of the goods. The textual description is granular and enumerative: the instrument lists discrete kinds of component parts of coffee making machines, using alpha-labelled items (a) through (az) and extended entries on a second page (av-az appear in the continuation). The Table format is the operative mechanism for specifying the covered goods.

• Reference to Schedule 4, Part III, of the Customs Tariff Act 1995: The Order does not itself recite the Schedule 4 provision, but it identifies 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 of THE TABLE applies." Column 2 records the Schedule 4 Item Number as "50." The instrument thus links the listed goods to a discrete item in Part III of Schedule 4, but the instrument leaves the substantive content of Item 50 (what concession or treatment it carries) to the referenced Act and Schedule.

• Temporal operation and revocation: The Order records an operative start date, "04.12.08", and states it "shall have effect from 04.12.08 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." The instrument therefore uses two statutory mechanisms to define its duration: (i) an express commencement date in the instrument and (ii) the revocation procedures provided by ss 269SC/269SD of the Customs Act 1901, or any expiry date that might be printed in Column 2 (none printed in this source).

• Delegated administrative decision: The instrument is signed and dated by Damien Beaumont, in the capacity "Delegate of the Chief Executive Officer." The instrument therefore records that the relevant decision-maker is a delegate acting under the statutory authority to make such Orders (the headnote cites s 269P).

• Formal recordkeeping and instrument metadata: The Table contains internal metadata: the TCO number (0842570), an operation notation "Op. 04.12.08 - TC 0842570", page numbering ("This is page 1 of 2 Pages of the above Table" and "This is page 2 of 2 Pages of the instrument"), and the signature block with a date (27 February 2009). The Column 2 entry records a numeric Schedule 4 Item Number "50"; the "Last date of effect" cell appears blank in the reproduced text.

Those concepts together define a narrowly focused administrative instrument: a delegate identifies goods (by tariff classification and detailed description) and ties them to a particular enumerated item in Part III of Schedule 4 to the Customs Tariff Act 1995, effective from a stated date until revocation or expiry. The instrument does not recite the substantive consequences of the Schedule 4 item itself; it effects only the linkage between the described goods and that Schedule 4 item number.

The Order names no persons beyond the delegate who made it, but its subject matter directly implicates identifiable categories of private and public actors.

• Importers and purchasers of the listed parts: The Table identifies parts "COFFEE MAKING MACHINES, being ANY of the following" and lists specific component types (for example axles, bases, burrs, coin acceptors, command units, panels, pods, thermoblocks, unions, etc.). Anyone importing goods that match the tariff classification 8419.90.00 and match the textual description in Column 1 will be affected, because the Order declares those goods to be goods to which the Schedule 4 Item Number 50 applies. The instrument’s classification and description are the operative identifiers for the goods covered.

• Customs and border administration decision-makers: The Order is an administrative instrument made under s 269P of the Customs Act 1901. The customs administration must treat the listed goods consistently with the Order; the instrument therefore directly informs classification and treatment decisions at the border and in respect of entries that involve those goods. The delegate’s action is a public record of the intended classification linkage.

• Suppliers and manufacturers of coffee machine parts: Although the instrument speaks in tariff terms rather than commercial ones, domestic manufacturers and foreign suppliers of the enumerated parts will be affected indirectly if importers or customs authorities treat imports of those parts under the Schedule 4 item identified. The instrument sets which components will be recognised under that Schedule 4 item.

• Tax, accounting and compliance advisers: Professional advisers who prepare import declarations, advise on customs duties, or counsel clients on the classification of parts will find the instrument relevant. The TCO number, tariff classification and the descriptive list are the authoritative identifiers for application of the referenced Schedule 4 item.

• Administrative reviewers and legal counsel: The Order is a discrete administrative decision; parties that might seek review or rely on the instrument’s scope will need to consider its precise textual description and the statutory revocation mechanisms it invokes (ss 269SC, 269SD). The instrument’s existence and terms will therefore inform any administrative or legal challenge landscape, although no litigation is recorded on the face of this Order.

What the instrument does not identify: the Order does not name specific importers, exporters or businesses, nor does it recite the financial consequence of applying Schedule 4 Item Number 50 (for example, a particular rate or exemption). The Table’s "Last date of effect" cell is blank, so no explicit expiry date is recorded on the face of the reproduced instrument; the Order therefore remains in force from 04.12.08 until revoked under the statutory revocation provisions or until an expiry date is inserted.

The instrument is declaratory in form and does not itself enumerate positive duties or narrow rights beyond the statutory framework it invokes. The following are the operative entitlements and procedures that can be read directly from the instrument’s text.

• Right created by the declaration: The Order declares that the goods specified 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." The immediate legal consequence created by the instrument is that the described goods are to be treated as falling within the scope of the Schedule 4 item recorded in Column 2. That linkage is the central "right" conferred by the instrument: it is a public administrative declaration that the listed goods are subject to (i.e. to be considered goods to which) that Schedule 4 item applies.

• No substantive content of the Schedule 4 item is set out: The Order does not restate what Item Number 50 in Part III of Schedule 4 provides (for example whether it confers concessional tariff treatment, a zero rate, or other treatment). Therefore the substantive entitlements or financial impacts that depend on Item 50 are not described in this instrument; the Order’s role is solely to attach the goods to the specified Schedule 4 item. Any rights derived from Item 50 itself must be established by reference to the Customs Tariff Act 1995 Schedule 4 Part III.

• Delegated authority exercised: The declaration is made by the delegate of the Chief Executive Officer and is expressly said to be made "Under Section 269P of the Customs Act 1901." The administrative duty to make and record such Orders is discharged by the delegate. The instrument therefore evidences the exercise of delegated administrative power under s 269P.

• Temporal limitations and revocation: The Order specifies an operative commencement date (04.12.08) and provides that it continues in force until revoked under ss 269SC or 269SD of the Customs Act 1901, or until any date specified in Column 2, if any. The statutory cross-references signal that the instrument is subject to statutory revocation processes. The instrument itself does not create any administrative obligation on third parties to monitor revocation; it simply records the mechanisms and the fact that revocation is the means to bring the Order to an end.

• Compliance implication for import declarations: The Order identifies a tariff classification (8419.90.00) and a textual list of parts. The practical duty for an importer who wishes to rely on the Order is to ensure that the goods they propose to import fall within the descriptive text and classification recorded in Column 1. The Order provides the textual standard against which a customs assessment of the goods will be measured; matching that description is the necessary factual predicate for the Order’s declared linkage to apply.

• Record and citation function: The instrument provides metadata (TCO number 0842570, operation date, signature block). Parties relying on the Order will need to identify the instrument precisely; the Order is the formal basis for treating the listed goods as goods to which Item 50 applies. The instrument itself therefore functions as evidence of that administrative determination.

The Order does not create separate statutory offences, penalties or enforcement provisions on its face. It is a targeted administrative declaration linking specified goods to a Schedule 4 item; the associated enforceable duties, rights or penalties that might flow from any mis-declaration, misuse, or non-compliance are not recorded in the instrument and would need to be sought in the broader Customs Act 1901 or related legislative materials.

The text of the Tariff Concession Order is silent about penalties, sanctions or specific enforcement procedures. It does, however, locate the instrument within statutory processes that incorporate enforcement and revocation mechanisms elsewhere.

• No penalties in the instrument: The reproduced text does not create or specify offences, monetary penalties, seizure rules, civil remedies or compliance enforcement steps. There is no language in this Order imposing fines, criminal penalties, or administrative sanctions. The Order’s function is declaratory: it states that certain goods are goods to which a Schedule 4 item applies; it does not itself attach an enforcement regime.

• Revocation mechanisms cited: The Order expressly states it "shall have effect from 04.12.08 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." The only enforcement-related statutory references on the face of the Order concern the mechanisms for revocation (ss 269SC and 269SD of the Customs Act 1901). Those sections, as cited, provide the statutory route by which the administrative instrument may be rescinded. The Order therefore places enforcement of its temporal limits in the hands of the revocation machinery provided in the Act.

• Practical enforcement at the border: While the Order does not itself set out enforcement steps, its operative effect is to bind customs decision-making that determines whether particular imported goods are "goods to which the item in Part III of Schedule 4... applies." In practice, customs officers administering import entries will need to apply the Order’s textual identification when determining the treatment of imported consignments that are classified under 8419.90.00 and correspond to the listed parts. Any dispute as to whether a given consignment falls within the Order’s descriptive list will be a factual and administrative question, and any enforcement or remedial action for mis-description would follow from the general enforcement and compliance provisions in the Customs Act and related law, which are not recited in this Order.

• Evidence and record functions: The Order provides an authoritative, signed instrument and an assigned TCO number (0842570), with dates and page metadata. That formal record is the document that customs officials and importers will use to show the existence of the declaration. If a party were to assert that goods are covered by the Schedule 4 item via this Order, the Order itself is the primary evidence of that administrative act.

• No dispute-resolution text: The instrument contains no indication of appeal rights, internal review procedures, or dispute-resolution steps specific to the Order. Any challenge to the administrative content of the Order or its application will necessarily rely upon the appeal, review and enforcement provisions of the Customs Act and administrative law. Those mechanisms are not reproduced in the Order itself.

In short, the instrument does not itself institute penalties or bespoke enforcement rules. It operates as a declaration that must be applied by customs officials and may be revoked pursuant to the statutory revocation provisions cited. Any penalties or enforcement consequences arising from incorrect use, misdescription, or dispute about the Order’s scope must be addressed under the broader statutory and administrative framework, which this Order references but does not restate.

The Order explicitly anchors itself to two principal statutory instruments by reference and by operation.

• Customs Act 1901: The headnote states the Order is made "Under Section 269P of the Customs Act 1901." The Order also cites sections 269SC and 269SD of the Act as the statutory means of revocation. Thus the Order is an administrative instrument created under the powers conferred by the Customs Act. The Order does not purport to modify other provisions of the Customs Act; rather, it deploys the Act’s mechanisms for tariff concessions and for revocation.

• Customs Tariff Act 1995, Schedule 4, Part III: The Order declares that the goods described are "goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies." In that way, the Order functions as an administrative connector: it determines that particular goods fall within the scope of a pre-existing enumerated tariff item in Schedule 4 Part III (Item Number 50, as recorded). The Order does not reproduce Schedule 4 or specify what Item 50 provides; it presumes that the substantive legal content and effect of Item 50 are located in the Customs Tariff Act 1995 and its Schedule.

• Interaction by way of classification: The Table supplies a tariff classification number, 8419.90.00, and an enumerated descriptive list of parts. For tariff and border-control purposes, the combination of classification and description provides the criteria by which the referenced Schedule 4 item is to be applied. Therefore the Order interacts with statutory rules about classification (which in turn are set out in tariff law and customs practice) by supplying a formal administrative determination that these goods are connected to the Schedule 4 item identified.

• Revocation and ongoing statutory control: Because the Order is subject to revocation under ss 269SC and 269SD of the Customs Act 1901, the instrument interacts with the Act’s architecture for administrative control, review and termination of concessions. The Order makes no other cross-references to other statutes, regulations or external administrative instruments on its face.

• Lack of internal substantive cross-references: The Order does not itself refer to or incorporate other customs instruments, determinations, determinations of origin, trade agreements, or revenue rulings. Any interaction with such regimes would need to be inferred from the fact that the Order attaches goods to a Schedule 4 item; the substantive effect of that attachment (for example, whether the item confers preferential treatment under a trade agreement) is not specified in the Order and would require reference to those other instruments or laws.

• Administrative evidence in related compliance processes: The hierarchical interaction is that the Order is an administrative act made under the Customs Act and designed to be read alongside the Customs Tariff Act 1995. It will be cited by customs officials, importers and advisers when applying Schedule 4 Item 50 to consignments of the listed goods; any broader interaction with taxation, product regulation, consumer law or safety regulation is not addressed in this instrument and is outside its text.

In sum, the Order operates within and by reference to the statutory architecture of the Customs Act 1901 and the Customs Tariff Act 1995 (Schedule 4 Part III). It creates a linkage between specific goods and a Schedule 4 item, but leaves the substantive content and wider legal effects of that Schedule 4 item to the referenced Acts.

The reproduced instrument contains limited metadata relevant to its origin and status and does not include a history of amendments. The available content yields the following chronology and related facts, strictly as recorded on the face of the Order.

• Operation date and instrument number: The Order records "Op. 04.12.08 - TC 0842570." That notation indicates the operative start date for the instrument is 4 December 2008 and identifies the instrument by the TCO number 0842570.

• Signature and dated record: The reproduced Order includes a signature block with the printed name "Damien Beaumont" and the text "Dated 27 February 2009 Delegate of the Chief Executive Officer." The signature establishes that a delegate of the CEO executed and dated the instrument on 27 February 2009, after the stated operative commencement date of 04.12.08. The instrument therefore contains an operational start date and a later dated execution, both shown on the face of the Order.

• No printed "last date of effect" in the Table: The Table that records Column 2 as "50" leaves the "Last date of effect" cell blank in the reproduced text. The Order itself explains that it "shall have effect from 04.12.08 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." Because Column 2 contains no expiry date on the face of the reproduced instrument, the Order appears to have no set expiry and instead relies on revocation under the statutory provisions for cessation.

• No recorded amendments or superseding entries: The instrument as reproduced is two pages long and contains a page footer “This is page 1 of 2 Pages of the above Table” and “This is page 2 of 2 Pages of the instrument.” The reproduced text includes no later amendment history, variations, replacement orders, or recorded revocations. There is no language on the face of the reproduced instrument indicating it has been amended, varied or superseded.

• Revocation pathways remain statutory: The Order itself does not record any revocation event. It references ss 269SC and 269SD as the statutory means by which revocation would occur, but the instrument contains no internal record of any revocation action. If a subsequent revocation or amendment were to occur, the statutory process in the Customs Act would be the means to effect that change; such subsequent instruments, if any, are not included in the reproduced material.

Because the instrument as provided contains no further entries, the "amendment history" available within the text is limited to its operative date (04.12.08), its TCO number (0842570), and its execution date and signatory (27 February 2009, Damien Beaumont, Delegate). Any later amendments, revocations or related instruments are not reproduced and therefore cannot be described from the text provided.

The reproduced Tariff Concession Order does not include or reference any litigation, appeals, judicial review proceedings, administrative law challenges, or court decisions. The instrument is a two-page administrative declaration that records the goods description, tariff classification and the Schedule 4 Item Number; it does not contain any notation of disputes, objections, or legal proceedings.

• No cases mentioned: There are no court names, case citations, tribunal references, or appeal notations on the face of the Order. The text does not identify any party as having contested the Order, nor does it record any administrative review action.

• No appeal, objection or review instructions recorded: The Order does not contain procedural detail about how a third party might contest its application or how customs decisions based on it may be reviewed. Any such processes would be governed by the general review and appeal provisions in the Customs Act 1901 or by general administrative law; those are not set out in the Order.

• Consequence: From the material provided there is no litigation history to report. If a party wanted to research whether this TCO has been the subject of litigation, administrative review, or later revocation, they would need to consult external public records, tribunals, case law databases, or administrative registers. None of that material is present in the reproduced Order.

Therefore, the only reliable statement that can be made from the instrument itself is that no litigation history is recorded on this TCO’s face. Any assertion that litigation has occurred would require sources beyond the reproduced text.

The instrument’s brevity and structured presentation give rise to a number of practical points and potential pitfalls that arise from the Order’s form and content. These are limited to what appears in the text.

• Precise textual matching required: The Order identifies goods by tariff classification 8419.90.00 and by a detailed enumerated list of parts. The operative declaration ties the Schedule 4 item to those goods "specified in Column 1." Consequently, reliance on the Order requires that the imported goods both fall within the tariff classification and correspond to the descriptive list. Any mismatch between the description and the actual goods could mean the Order’s declared linkage does not apply.

• Ambiguities in the descriptive list: The enumerated list contains a large number of discrete items, including some entries that may raise questions in practical application. For example the list includes "(ah) nulls," an item that, on its face, appears anomalous. Whether "nulls" is a drafting anomaly, an industry term, or a placeholder is not clarified in the text. Other items are generic (for example "connections," "containers," "modules," "mechanical units") and could raise interpretive questions about scope. The instrument provides no definitions; it relies on plain-text description.

• No Last date of effect recorded: Column 2 records the Schedule 4 Item Number as "50" but does not include a "Last date of effect" in the reproduced text. The instrument’s commencement and duration clause states the Order continues until revoked under statutory provisions or until any date specified in Column 2. Because Column 2 lacks an expiry date on the face of the reproduced Order, there is no express expiry date printed. Users should note the absence of an explicit end date on the instrument as presented.

• Operation date and later signing date: The instrument records an operation date of 04.12.08 but the delegate signed and dated the Order on 27 February 2009. The instrument does not explain that gap. The operation notation and the signature date both appear; whether the instrument was back-dated for operation or executed after operation is not explained in the Order itself.

• Granularity vs. practicability: The list is highly granular and extensive. For customs officers and importers, establishing that a particular component submitted on an entry matches one of the enumerated items may require technical description, drawings, or other evidence. The Order does not specify what documentary evidence suffices to show a match; that procedural detail is absent.

• Single-item Schedule 4 linkage: The Order is confined to a single Schedule 4 Item Number ("50"). The instrument does not indicate if Item 50 is conditional, subject to quotas, or regulated in other ways by other instruments. The TCO does not specify conditions, serial numbers, or manufacturer criteria on its face. Any such conditions would need to be established from the underlying Schedule 4 item or other instruments.

• Use of TCO number: The instrument gives an identifying number (TC 0842570). Parties relying on the Order should use that precise identifier in any recordkeeping or citation, because the instrument’s content is bounded by its textual description and number. The instrument’s two-page format and page metadata mean that any citation to the TCO should reference the full instrument to avoid partial reliance on an incomplete extract.

These "gotchas" are drawn directly from the instrument’s text and presentation. They identify where practical application is likely to require careful factual matching, where drafting oddities might create interpretive questions, and where the instrument leaves open procedural and evidentiary matters that are not addressed on its face.

The Order’s operative content is short and compliance is a function of ensuring that import entries and customs treatment correspond to the instrument’s textual criteria. From the Order itself the following compliance steps and record considerations emerge.

• Verify tariff classification and textual match: The Order ties Item 50 of Part III of Schedule 4 to goods described under tariff classification 8419.90.00 and by the detailed parts list in Column 1. An importer who wishes to rely on the TCO should ensure the goods presented under an import entry are classified under 8419.90.00 and that the physical goods correspond to one of the enumerated descriptions (for example "burrs," "coin acceptors," "thermoblocks," "pods," "trays," "unions," etc.). Because the Order’s effect attaches to the goods "specified in Column 1," the factual match is the necessary precondition for the Order to be relevant.

• Retain the instrument metadata: The instrument displays TCO number 0842570, the operation date "04.12.08," and the delegate’s signature dated 27 February 2009. For administrative and evidentiary purposes, keep a full copy of the TCO (both pages), including the TCO number and the operation notation "Op. 04.12.08 - TC 0842570." The TCO is the primary evidence that the listed goods are goods to which Schedule 4 Item 50 applies.

• Document the line-to-part correspondence: Because the instrument identifies a list of component types rather than providing technical definitions, importers should document how each imported item corresponds to an item in the list (for instance, product labels, manufacturer specifications, item codes, photographs, and technical drawings). The Order does not specify what evidence suffices; in practice the textual criteria on the Order will be assessed by customs officials against documentary and physical evidence. Good recordkeeping of description-to-item mapping is therefore warranted.

• Monitor revocation and expiry: The Order states it "shall have effect from 04.12.08 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." Because Column 2 contains no expiry date on the reproduced Order, parties should monitor for any revocation under ss 269SC/269SD or any later instrument that amends or supersedes this TCO. The Order itself does not provide a mechanism for automatic notice; reliance on the TCO assumes its continuing force until revoked.

• Check for anomalies in description: The list includes entries such as "(ah) nulls," which may be anomalous. Where a descriptive term is unclear, contemporaneous documentation justifying why the goods fall within the TCO will assist in any subsequent verification. If a customs official questions an ambiguous term, documentary support that links the goods to common industry terminology or to the enumerated item will be useful.

• Retain the full two-page instrument: The Order is two pages long and includes continuation language ("(Continued on next page)"). Where reliance is being placed on the TCO it is necessary to retain both pages in full, because the descriptive list extends across pages and the signature block and operative metadata appear on the second page.

• Use the TCO reference in internal records: While the Order does not set out procedural steps for claiming the Schedule 4 item, the instrument’s reference number, tariff classification and detailed description are the determinants of its scope. Internal records that state the TCO number, the specific part description, the manufacturer or supplier, and relevant supporting documents will form the basis for demonstrating compliance with the Order’s textual criteria.

• Seek clarifications where necessary: The Order does not contain definitions, application examples or procedural guidance. If an importer or customs declarant is uncertain whether particular goods fall within the TCO’s description, taking steps to obtain an authoritative customs classification decision or other formal advice under the relevant statutory procedures (not set out in this Order) will be required. The Order itself does not provide dispute-resolution steps; any clarification would be obtained through the administrative channels in the Customs Act and customs practice.

These compliance actions are derived from the Order’s content: the TCO’s effect hinges on accurate identification of the goods by tariff classification and by matching to the textual list in Column 1, the maintenance of the instrument record (TCO number and pages), and awareness of the statutory revocation pathways cited in the Order.