Tariff Concession Order 0904232

The order affects any person who imports goods that match the description in Column 1 of the table. This includes importers bringing in fin fan cooler assemblies classified under 8419.50.90 that consist of water to air units containing all of the required components. Customs brokers and agents who prepare import declarations for such goods are also directly involved, as they must reference the order when claiming the concessional rate.

Manufacturers or suppliers of equipment that meets the exact specification may be affected when their products are imported into Australia, because the order determines the applicable duty treatment. The Chief Executive Officer of Customs and delegates, such as the one who made the order, administer the instrument. The text does not limit the order to particular industries or locations, so it applies to qualifying imports at any Australian port or entry point.

Persons who import similar but non-identical assemblies, such as those missing one or more of the listed components, fall outside the scope of the order. The instrument does not name specific entities or companies, but its effect is confined to goods that satisfy the full description including heat exchanger batteries with fin tube bundles, motor fan units, cooling water pump skid, expansion tank, steel support structure, and interconnecting piping.

The order confers a right on importers to treat qualifying goods as subject to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. This right arises once the goods are shown to match the description in Column 1, including the Customs Tariff Classification 8419.50.90 and the presence of all six components. Importers may therefore claim the concessional treatment declared by the delegate under section 269P of the Customs Act 1901.

A corresponding duty exists to ensure that imported goods include every element listed. The text states that the assemblies must include ALL of the following: (a) heat exchanger batteries with fin tube bundles; (b) motor fan units; (c) cooling water pump skid; (d) expansion tank; (e) steel support structure; (f) interconnecting piping. Failure to meet this inclusive requirement means the goods do not fall within the order.

Importers have a duty to classify the goods correctly under 8419.50.90 and to maintain records that demonstrate compliance with the description. The order itself creates no ongoing reporting obligations beyond the standard requirements of the Customs Act 1901 for import declarations. The right to the concession continues for the life of the order, which the text states shall have effect from 09.02.09 and continue in force until revoked under sections 269SC or 269SD or any date in Column 2.

The text of the Tariff Concession Order 0904232 does not set out any penalties. It contains no provisions for fines, prosecutions, or specific sanctions. Enforcement of the order occurs through the mechanisms of the Customs Act 1901, under which the order was made. The continuation clause provides that the order remains in force until revoked under sections 269SC or 269SD of that Act.

Revocation under those sections serves as the primary enforcement tool if the concession is no longer considered appropriate. The delegate who made the order, Wendy Knowles, acted under the authority of the Chief Executive Officer, and subsequent administration falls to the same office. The instrument does not authorise any particular enforcement action beyond the general powers available under the Customs Act 1901 for tariff matters.

If goods are entered claiming the benefit of item 50 without satisfying the description in Column 1, the order provides no protection. The table format and the explicit requirement for all listed components create clear boundaries that can be checked during import processing. The order is silent on any internal review or appeal processes, leaving those matters to the broader framework of the Customs Act 1901.

The order is made under section 269P of the Customs Act 1901 and applies an item from Schedule 4 to the Customs Tariff Act 1995. These two Acts form the direct legal framework. The Customs Act 1901 supplies the power to make the declaration and the revocation provisions in sections 269SC and 269SD. The Customs Tariff Act 1995 supplies the concessional item 50 that the order activates for the described goods.

Related retrieval context shows that the Customs Tariff (Installations at Sea) Act 1987 incorporates the Customs Act 1901 and requires that it be read as one with that Act. This incorporation principle supports consistent administration of tariff concessions for goods that may be used in offshore settings, although the present order contains no limitation to installations at sea. The order does not reference or interact with the Protection of the Sea (Shipping Levy Collection) Act 1981, the Passenger Movement Charge Collection Act 1978, the Australian Trade Commission (Transitional Provisions and Consequential Amendments) Act 1985, the Taxation Administration Act 1953, or the Export Expansion Grants Act 1978.

The interpretation provisions in those other Acts, such as the definition of Australian port in the Protection of the Sea (Shipping Levy Collection) Act 1981 or authorised officer in the Passenger Movement Charge Collection Act 1978, do not apply to the operation of this Tariff Concession Order. The order stands alone within the customs tariff regime and does not amend or override any other legislative instrument.

The source text of the Tariff Concession Order 0904232 contains no indication of recent changes. The order was declared with effect from 09.02.09 and the table records no last date of effect in Column 2. The continuation clause states that the order shall continue in force until revoked under sections 269SC or 269SD of the Customs Act 1901 or any date specified in Column 2, of which there is none.

No amendments, revocations, or variations appear in the instrument. The delegate signed the order on 01 May 2009, and the text remains as originally declared. The absence of any specified end date or revocation notice in the provided material means the concession continues to apply to goods that satisfy the description in Column 1. Importers may therefore rely on the order in its current form for qualifying imports classified under 8419.50.90.

The source text and the related retrieval context name no court challenges or controversies connected to Tariff Concession Order 0904232. No cases are referenced in the order or in the surrounding legislative extracts. The instrument is presented without any notation of disputes, reviews, or legal proceedings.

The order is a straightforward declaration under section 269P of the Customs Act 1901, and the text provides no information about any challenges to its validity or application. The revocation provisions in sections 269SC and 269SD exist as standard mechanisms, but the material does not record any use of those provisions in relation to this order. The absence of named controversies in the provided documents leaves the order operating without recorded judicial consideration.

The strict wording that the goods must include ALL of the following components creates a significant compliance point. An assembly that lacks even one item from the list, such as the expansion tank or the interconnecting piping, falls outside the order. The text lists the components as (a) heat exchanger batteries with fin tube bundles; (b) motor fan units; (c) cooling water pump skid; (d) expansion tank; (e) steel support structure; (f) interconnecting piping. Partial matches do not qualify.

The Customs Tariff Classification must be exactly 8419.50.90. Goods under a different classification cannot use this order even if they perform a similar function. The operative date of 09.02.09 means the concession is unavailable for imports that occurred before that date. The order can be revoked at any time under sections 269SC or 269SD of the Customs Act 1901, so current status should be verified before each import.

The table format requires that the description in Column 1 be read as a single indivisible set of requirements. The water to air specification applies to the entire assembly, and the components must form part of that assembly. Documentation must demonstrate the presence of every listed element to support a claim for item 50 treatment.

Compliance begins with confirming that the imported goods match the description in Column 1 of the table. This requires verification that the items are FIN FAN COOLER ASSEMBLIES, water to air, classified under 8419.50.90, and that they contain every one of the six components: heat exchanger batteries with fin tube bundles, motor fan units, cooling water pump skid, expansion tank, steel support structure, and interconnecting piping.

When lodging an import declaration, reference the Tariff Concession Order number 0904232 and claim the rate applicable to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. Retain technical specifications, bills of materials, or photographs that prove the presence of all required components. If any component is absent or substituted, the concession does not apply and the general rate for the classification must be used.

Monitor the status of the order through official customs channels, because it continues in force only until revoked under sections 269SC or 269SD of the Customs Act 1901. Customs brokers should include the full description from the table in their records. Where doubt exists about whether particular goods satisfy the inclusive list, obtain written confirmation from the administering authority before claiming the concession. The order provides no transitional provisions, so each import must be assessed against the text as it stands.