Tariff Concession Order 1132493

The instrument is built around a limited set of statutory and administrative concepts, all of which are stated or invoked in the text. Those main concepts are:

• Tariff Concession Order. The form and title of the instrument is "TARIFF CONCESSION ORDER" and it is issued under the statutory grant of power referenced as "Section 269P of the Customs Act 1901." The text frames the instrument as a declaration made by a delegate of the Chief Executive Officer, exercising delegated powers to make a TCO.

• Declaration linking goods to a Schedule 4 item. The Order's core legal operation is to declare that specific goods fall within the scope of "the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE" (text under the TCO heading). In effect, the Order ties a particular tariff classification and description to a Schedule 4 item.

• Table describing goods and item. The Table contains two columns of primary substance. Column 1 sets out "Description of Goods including the Customs Tariff Classification." Column 2 sets out "Schedule 4 Item Number Last date of effect." In the Table the listed entry is: Column 1: "3917.40.00 FITTINGS, CONDUIT, polyamide, moulded Op. 22.09.11 - TC 1132493"; Column 2: "50". The Table therefore provides the device for pairing the goods description and tariff classification with a Schedule 4 item number and a last effective date field.

• Operative date and duration. The instrument records the operative commencement date for the declared linkage as 22.09.11. The Order expressly states it will continue in force "until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." Thus continuation depends on either administrative revocation under the cited statutory provisions, or any expiry date recorded in the Table.

• Delegated signature and record. The instrument concludes with a signature block reading "Wendy Knowles, Dated 19 December 2011, Delegate of the Chief Executive Officer." The instrument therefore identifies the delegate making the declaration and the date the Order was signed or dated.

These concepts combine to create a simple administrative mechanism: select goods by description and tariff heading, declare they are goods to which a specified Part III Schedule 4 item applies, record the operative start date, and place the Order on the public record with a delegate’s signature. The Order does not itself state the mechanistic consequences of being subject to the Schedule 4 item, nor does it reproduce the text of the Customs Tariff Act 1995 or its Schedule. The only statutory provisions quoted in the instrument are the power under s 269P and the potential revocation provisions ss 269SC and 269SD.

The text of the Order identifies the specific goods affected: "FITTINGS, CONDUIT, polyamide, moulded" with Customs Tariff classification "3917.40.00." Any party who deals with those goods in circumstances where the tariff treatment under Part III of Schedule 4 to the Customs Tariff Act 1995 matters is affected by this instrument. The instrument itself does not name categories such as importers, manufacturers, customs brokers, or downstream purchasers, but the linkage it creates between specified goods and a Schedule 4 item will be relevant to anyone whose customs classification and tariff obligations depend on that linkage.

Because the Order declares that the listed 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," the practical effect is directed at persons engaged in importation, customs clearance, or any compliance process that relies on tariff classifications and Schedule 4 items. Those persons will need to know whether the product they import matches the description and tariff heading recorded in Column 1, and whether the Schedule 4 item number in Column 2 is the item they seek to rely on for tariff treatment. The Table entry carries an operative date of 22.09.11 and records "TC 1132493," which is the TCO identifier. Parties seeking to rely on any concession or treatment conferred by the referenced Schedule 4 item will need to link their goods to this Order, where relevant.

The Order is also relevant to customs administration. The person executing the Order is "a delegate of the Chief Executive Officer," identified as Wendy Knowles, dated 19 December 2011. That delegate’s action creates an administrative record that customs officers and compliance personnel can refer to when determining whether the goods in question fall within the scope of the particular Schedule 4 item.

The text does not specify obligations for any particular industry sector or how end-use purchasers are affected. It does not purport to create rights in parties beyond the legal effect of the declared linkage. It does not itself specify monetary rates or duties. Therefore, any party affected will need to identify in their own records whether the goods they handle are the polyamide moulded conduit fittings described and whether they are classifiable to 3917.40.00, in order to apply whatever tariff treatment is set out in the referenced Schedule 4 item.

The Order contains a short set of operative facts that imply certain duties and rights, but it does not itself spell out routine compliance obligations or rights in detail. From the text we can draw the following concrete duties and rights that arise from the instrument’s structure.

Rights created or recognised by the instrument:

• A declared legal status for the listed goods: the Order records that the specific goods described 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 declaration is a legal recognition that those goods fall within the scope of the referenced Schedule 4 item from the operative date stated, 22.09.11. The right this creates, to the extent a Schedule 4 item confers a treatment, is the right to have those goods treated in accordance with that Schedule 4 item, so long as the Order remains in force. The Order itself does not reproduce the content of the Schedule 4 item, therefore the precise rights conferred by that item are not contained within the instrument.

Duties reasonably implicated by the instrument:

• Duty to match description and tariff classification. The Table sets out both a descriptive specification and a tariff heading: "FITTINGS, CONDUIT, polyamide, moulded" and "3917.40.00." Parties seeking to rely on the declared linkage will have the responsibility of establishing that the goods they import or handle satisfy that description and classification. The Order itself fixes the description and classification which must be matched.

• Duty to observe operative dates and revocation risk. The Order specifies the operative date, 22.09.11, and states it will continue in force "until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." That places on interested parties the practical duty to monitor for revocation under the cited provisions and to note any expiry date that may be recorded in the Table. In this instance the Table shows "50" in Column 2, but the instrument does not explain what that number signifies; parties therefore have a duty to clarify the meaning of that entry in the Table before relying on the Order.

• Duty to rely on correct administrative identifiers. The Order records an identifier "TC 1132493." Entities claiming any administrative benefit tied to the Order will need to record and use that TCO number in their customs dealings, where applicable, and ensure their records match the description and tariff classification in the Table.

The Order is terse and administrative in nature and does not itself impose specific procedural obligations such as lodgement forms, documentation requirements, or timeframes beyond noting the operative date and the mechanism for revocation. The instrument also does not define any penalties or enforcement mechanisms within its text; enforcement and penalties would be a matter for the applicable provisions of the Customs Act 1901 and related legislation, which are referenced but not reproduced.

The text of the Tariff Concession Order does not itself state penalties or enforcement mechanisms. It is a declaratory instrument that links the specific goods described to an item in Part III of Schedule 4 to the Customs Tariff Act 1995. The Order makes express reference to statutory mechanisms for revocation by citing "sections 269SC or 269SD of the Act" as the available bases for revocation. Those revocation provisions are invoked in the sentence that sets out the duration of the Order: it "shall have effect from 22.09.11 and 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 specify any bespoke penalties, any enforcement action, administrative review, or penalty for non-compliance with customs law in relation to the goods named in the Order would be governed by the broader legal framework under the Customs Act 1901 and associated tariff legislation. The Order therefore functions as an administrative record that will be used in customs decision-making. Enforcement of incorrect claims, misclassification, or misuse of the declared linkage would be matters for the enforcement provisions of the Customs Act and associated regulations, rather than being contained in the TCO itself.

The instrument includes an operative date and a delegate’s signature, which provides an administrative provenance that enforcement or review bodies can rely upon when assessing the valid application of the identified Schedule 4 item to the goods listed. Parties seeking to claim any tariff treatment associated with the referenced Schedule 4 item should be prepared to produce evidence that the goods match the description and tariff classification in Column 1, and to demonstrate that the Order was in force on the date of importation or other relevant time.

Finally, the Order’s reference to revocation under ss 269SC or 269SD signals that the administrative apparatus contemplates removal of the declared linkage. Any enforcement or compliance risk that arises from relying on the Order will therefore include the risk that the Order could be revoked under those statutory provisions, in which case subsequent imports or claims could be affected. The TCO makes no attempt to define the processes, grounds or consequences of revocation; references to those processes are limited to the statutory citations.

The Order expressly ties itself to provisions in two Acts by textual reference. First, it is made "Under Section 269P of the Customs Act 1901." Second, it links the named goods to "the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE." It further references the possible removal of the Order by stating it will "continue in force until revoked under sections 269SC or 269SD of the Act." These are the only cross-references contained within the instrument.

From these textual cross-references the following interactions can be read directly from the Order:

• Delegated power source. The legal authority for making the declaration is section 269P of the Customs Act 1901 as cited in the instrument. The instrument therefore depends on the powers and limitations present in s 269P, as the delegate purports to act under that provision. The Order is dated and signed by a delegate of the Chief Executive Officer, which indicates the exercise of a delegated administrative power under the Customs Act 1901.

• Dependence on the Customs Tariff Act 1995 Schedule 4. The Order does not itself set out tariff treatment, it ties the listed goods to a Schedule 4 item. Therefore, to understand the substantive tariff effect of the Order, a reader must look to Part III of Schedule 4 to the Customs Tariff Act 1995 for the text of the item referenced by the number recorded in Column 2. The Order is a bridge between the goods description and the Schedule 4 item, but the substantive content of that item is external to the Order.

• Revocation and administrative review. The Order explicitly acknowledges interaction with revocation provisions of the Customs Act by referring to ss 269SC and 269SD. Those sections, as cited, are the mechanisms by which the Order may be revoked. Any legal process, grounds, or administrative review associated with revocation will be governed by those statutory provisions rather than by the TCO itself.

• Administrative recordkeeping and identifiers. The instrument provides administrative identifiers such as "TC 1132493," an operative date, and a delegate’s signature with a date. Those administrative features interact with customs practices and recordkeeping processes, which will reference the TCO number and operative date when determining whether a particular good falls within the declared scope.

The Order does not mention other specific statutes, regulations, or international agreements. It does not reproduce provisions of the Customs Act or the Customs Tariff Act. Therefore, the nature of its interaction with other laws beyond the explicit citations is limited to those citations. Any further interaction with other parts of the Customs Act, customs administration rules, or international trade obligations would have to be inferred by consulting the cited Acts themselves; the Order provides only the references needed to locate that additional content.

The Order as presented is brief and contains only a single Table entry. It records an operative date of 22.09.11 and a signing date of 19 December 2011. The Order number TC 1132493 appears in the Table alongside the operative date. The instrument does not contain any express record of prior versions, revisions, or amendments to the Order itself. It contains language specifying how it may cease to have effect, namely by revocation under sections 269SC or 269SD of the Customs Act 1901, or by any date specified in Column 2 of the Table.

Specifically, the Order states it "shall have effect from 22.09.11 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." The Table in Column 2 shows the entry "50." The instrument does not explain whether the figure "50" is an item number, an expiry code, or an actual date format. The Order does not contain any text indicating that it has previously been amended or extended. There is no explicit mention of prior incarnation numbers, varying operative hours, transitional provisions, or consequential amendments to other instruments.

The signature block records who made the declaration and the date on which it was signed: "Wendy Knowles, Dated 19 December 2011, Delegate of the Chief Executive Officer." The presence of a later signature date than the operative date suggests the Order was signed after the operative date recorded in the Table; the instrument does not explain that timing. The Order does not include any textual history, such as "as amended by" clauses.

For users seeking the amendment history, the Order itself provides minimal information: the TCO identifier (TC 1132493), the operative date (22.09.11), and the signature date (19 December 2011). Any fuller amendment record, such as notices of revocation, variations, or subsequent replacement orders, is not contained in the instrument and would require consultation of administrative records or registers maintained by the customs authority. The instrument provides the statutory cross-references under which such amendment or revocation actions would be undertaken, ss 269SC and 269SD, but does not itself document any amendments.

The Tariff Concession Order contains no references to litigation, judicial decisions, or review proceedings in its text. There are no named cases or legal proceedings recorded in the instrument. The Order is an administrative declaration; it does not purport to record the outcome of any appeal or court decision. The only legal references are to statutory provisions , section 269P of the Customs Act 1901 as the source of authority for the delegate to make the Order, and sections 269SC and 269SD as the mechanisms for revocation.

Given the absence of any litigation references, the instrument itself provides no primary material about disputes, contested interpretations, or judicial treatment arising from the TCO. Any litigation concerning the classification of the goods, the application of the referenced Schedule 4 item, or the validity of the Order would lie outside the text and would need to be located in court records, administrative review records, or public registers. The Order does not indicate whether it has been the subject of challenge under judicial review, merits review, or in an administrative tribunal.

Where disputes arise in practice about whether particular imported goods fall within the descriptive terms and tariff heading set out in Column 1, or whether the Schedule 4 item applies in a given set of circumstances, those disputes would be resolved under the ordinary procedures provided by the Customs Act and relevant administrative and judicial review mechanisms. The Order itself, however, does not document any such proceedings, nor does it provide guidance on dispute resolution or appeal pathways beyond the statutory cross-references to the enabling and revocation provisions.

The instrument is short and administrative, but it contains features that create practical pitfalls for users relying on it. These are concrete points drawn from the wording and structure of the Order.

• The Order does not reproduce the Schedule 4 item. It declares that the listed 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." The TCO therefore points to an external legal provision for the substantive tariff treatment. A user who reads only this Order will not know the substantive terms or tariff consequences of the Schedule 4 item without consulting the Customs Tariff Act 1995.

• Column 2 ambiguity. The Table entry in Column 2 reads simply "50." The Order does not explain whether this number is an item number in Part III of Schedule 4, an expiry code, a date in an abbreviated format, or another administrative identifier. The Order’s own text notes that the Order will continue "until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2." Given that Column 2 in the Table contains only "50," the lack of explanation creates ambiguity that interested parties must resolve by reference to administrative materials or the legislative Schedule itself.

• Operative date and signature date do not align chronologically in the drafting. The Table records "Op. 22.09.11 - TC 1132493" as the operative date, while the signature block is dated "19 December 2011." The Order does not explain the chronology or whether the operative date is retrospective, contemporaneous, or otherwise. Parties relying on the Order should not assume date coherence without confirming administrative practice or any retrospective application rules under the enabling statute.

• Narrow descriptive limits. The goods are described as "FITTINGS, CONDUIT, polyamide, moulded" and are linked to the tariff classification "3917.40.00." That combination of description and heading creates a narrow scope. Importers with similar goods that differ in material, manufacturing method, or tariff heading may find themselves outside the declared linkage. The Order does not provide explanatory notes or examples; it is a straightforward pairing of description and heading. This creates a compliance risk if an importer assumes the concession applies to goods that are similar but not identical to the description.

• Reliance on correct identification of the TCO. The Table records "TC 1132493." Parties relying on administrative systems must ensure they use the correct TCO identifier in their clearance documentation. Errors in citing the TCO number, tariff heading, or description could lead to rejected claims or disciplinary queries. The Order does not provide procedural instructions for claiming the declared treatment.

• Revocation risk. The Order is subject to revocation under ss 269SC or 269SD of the Customs Act 1901. The instrument itself contains no information on grounds for revocation, notice periods, transitional arrangements, or savings for goods already imported. Users should be aware that the Order’s continued applicability depends on administrative processes not set out in the instrument.

These "gotchas" are practical points that arise from the Order’s brevity and its reliance on external statutory material. Each point derives from text in the instrument: the linkage to Part III of Schedule 4, the content of Column 2, the operative date and signature block, and the precise descriptive language and tariff heading used in Column 1.

Compliance with the administrative effect of this Order requires parties to focus on what the instrument actually records and on the external materials the Order references. The following steps are grounded in the Order’s text and identify concrete actions that follow from the instrument.

1. Confirm the goods match the Order’s description and tariff classification. The Table identifies the goods as "FITTINGS, CONDUIT, polyamide, moulded" and the tariff heading as "3917.40.00." Before claiming any treatment that depends on this Order, verify that the physical goods, specifications, bills of materials, and product codes correspond to the description and are properly classifiable to heading 3917.40.00. The Order’s operative benefit applies only to the goods described in Column 1, therefore precise matching is essential.

2. Identify and apply the correct Schedule 4 item. The Order states 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." Accordingly, locate Part III of Schedule 4 to the Customs Tariff Act 1995, identify the item indicated by the entry in Column 2, and apply the substantive terms of that item when preparing customs entries. The Order itself does not set out the terms or tariff rate, so the Schedule must be consulted.

3. Resolve Column 2 ambiguity. The Table’s Column 2 reads "50." The Order does not explain the meaning of that entry. Confirm whether "50" denotes the Schedule 4 item number, an expiry code, or another identifier. This may require consulting administrative guidance, the Customs Tariff Act Schedule 4 indexing, or customs registry entries for TCO TC 1132493.

4. Use the TCO identifier and operative date correctly. The Table includes the identifier "TC 1132493" and records "Op. 22.09.11." When claiming any concession or treatment, use the TCO number and confirm the goods were imported on or after the operative date, or within any applicable timeframes. The Order is dated 19 December 2011 in the signature block; if timing questions arise, preserve records that demonstrate the date of importation and the basis for reliance.

5. Monitor for revocation under ss 269SC or 269SD. The Order will continue in force until revoked under the statutory provisions it cites. Establish a process to monitor public notices, customs registers, or legislative instruments for any revocation or expiry affecting TCO 1132493. The Order itself sets out the revocation mechanism but does not provide notice periods or transitional protections.

6. Keep documentary evidence. Retain copies of the Order, product specifications, classification opinions, invoices, packing lists, and any correspondence with customs authorities that demonstrates the goods fall within the Order’s description and tariff heading. The TCO is a public administrative instrument and the record signed by the delegate provides provenance for claims. Where classification or matching is uncertain, contemporaneous technical documentation will assist in establishing entitlement.

7. Seek clarification where uncertain. Because the Order is terse and does not supply substantive tariff text, parties should seek clarification from customs administrative sources or legal advisers where ambiguity exists, notably in relation to Column 2 and the precise scope of Part III Schedule 4 item application. Any reliance on the Order for valuation or duty calculations should be backed by explicit confirmation that the goods and the applicable Schedule 4 item align.

These compliance steps are directly suggested by the language of the Order: it ties goods as described in Column 1 to a Schedule 4 item specified in Column 2, records an operative date, a TCO identifier, and a delegate’s signature, and specifies the statutory provisions under which revocation can occur. The Order does not supply procedural detail beyond those recorded facts, therefore compliance requires consulting the external statutory Schedule and administrative registers referenced.