Tariff Concession Revocation Order 07/2007 - Tariff Concession Order 0614803/0614800

The instrument rests on the following core concepts and mechanisms as expressed in the text.

• Statutory basis and delegate action: the instrument is made "Under Section 269SD(2) of the Customs Act 1901" and is signed by a delegate of the Chief Executive Officer (Robert Crawford). The source-language shows the typical administrative mechanism: a delegate revokes a TCO and substitutes new TCO entries with an effective date (opening paragraph).

• Revocation and replacement of Tariff Concession Orders: the central legal operation is the revocation of a previously issued TCO (0614736) and the making of new TCOs (0614803 and 0614800). The revocation "has effect from 02.01.07" and the replacement orders are stated to "have effect from the date notified in paragraph (a) above as the date of effect for the Revocation" (opening paragraph). This structure indicates simultaneous cessation and reissue.

• Itemisation by table: the instrument uses TABLE A to record the revoked order’s descriptive scope and TABLE B to record the replacement order(s). Each table is presented with two columns: Column 1 contains the "Description of Goods including the Customs Tariff Classification" and Column 2 contains the "Schedule 4 Item Number" and a "Last date of effect" field. The replacement TABLE B maps listed goods to a Schedule 4 item number in Column 2 (both entries show "50" in Column 2).

• Narrow product description: the goods are described tightly in the language used. Column 1 for both TABLE A and TABLE B entries describes "PARTS FOR VEHICLES, being original equipment or reproductions of goods fitted as original equipment to vehicles having BOTH of the following characteristics: (a) if imported, would fall within Chapter 87 of the Customs Tariff Act 1987; (b) manufactured prior to 1962," followed by an enumerated list of included items (a) to (i) and a list of items appearing as exclusions in the TABLE text (tie rod ends; suspension ball joints; oil seals and gaskets). The replacement TABLE B entries identify two distinct tariff subheadings: 8708.40.52 and 8708.40.59.

• Link to Schedule 4, Part III: the instrument expressly ties the Column 1 goods in TABLE B to "the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B." That is, for the listed goods the Schedule 4 concession treatment is determined by the item number shown in Column 2 (the instrument shows "50").

• Effective dating and continuity: the replacement orders are stated to take effect "from the date notified in paragraph (a) above," thereby creating continuity from the revocation date. The instrument therefore controls the moment at which the concession status under the prior TCO ceases and when the new TCO(s) apply.

These core concepts define an administrative re-allocation of tariff concession coverage for a defined set of vehicle parts, by revoking an earlier TCO and making two new TCO entries, and by specifying the Schedule 4 item number that applies to the goods as of the effective date.

The instrument’s affected parties are stated implicitly by the types of instruments changed and the goods described. The primary directly affected actors are importers or prospective importers of the listed vehicle parts, because a Tariff Concession Order governs the tariff treatment of imported goods. The description in Column 1 of TABLE B identifies the precise group: "PARTS FOR VEHICLES, being original equipment or reproductions of goods fitted as original equipment to vehicles ... manufactured prior to 1962," and then enumerates specific parts included and specific parts not included (the exclusions being listed in TABLE B entries). Any person or entity importing those parts,and seeking to rely on a TCO during customs entry,will be affected by the change in the administrative instrument (the revoked TCO and its replacements).

Customs administration (the Chief Executive Officer of the customs authority and delegates) is the decision-maker named in the instrument; the delegate (Robert Crawford) performs the legal act of revocation and substitution. Traders who previously relied on Tariff Concession Order Number 0614736 will be directly affected because that specific TCO is revoked from 02.01.07. The replacement TCOs carry new TARIC-like codes (8708.40.52 and 8708.40.59) and a Schedule 4 item number ("50" in the replacement TABLE B), so traders will need to determine whether their goods fall under the newly described entries and whether the Schedule 4 item applies to their import entries from the effective date.

Suppliers, customs brokers and freight forwarders are also implicated as intermediaries that advise and lodge import declarations on behalf of importers; they will need to update classification advice and entry instructions to reflect the remade TCOs. Internal compliance and accounting functions within affected firms will need to adjust tariff position references, commercial invoices, and documentary evidence that supports the assertion that the goods are original equipment or reproductions and manufactured prior to 1962.

The instrument does not name any other administrative or judicial bodies; it does, however, reference the Customs Tariff Act 1995 (Schedule 4 Part III) as the statutory regime that determines the concession item that applies. The instrument does not itself record any transitional arrangements for imports in transit or entries lodged prior to the effective date; practitioners must therefore note only what the instrument states: revocation with effect from 02.01.07 and replacement orders taking effect on that same date.

The instrument itself is a directive that alters tariff concession instruments; it does not enumerate broad duties and rights in statute form, but it creates a set of practical obligations and entitlements for affected parties by virtue of changing the relevant TCOs.

Duties (practical obligations implied by the instrument text)

• Classify and document: importers or their agents must determine whether the goods they import fall within the textual description in Column 1 of TABLE B, including satisfying both stated conditions "(a) if imported, would fall within Chapter 87 of the Customs Tariff Act 1987; (b) manufactured prior to 1962," and the enumerated item list. This means importers bear the onus of matching their product to the TCO wording if they wish to rely on the concession recorded in TABLE B.
• Use the correct TCO and Schedule 4 item number in entry: the replacement TABLE B entries supply both a customs tariff classification (8708.40.52 or 8708.40.59) and a Schedule 4 Item Number in Column 2 ("50"). Practically, import declarations that claim the concession should reference the relevant TCO number (TC 0614803 or TC 0614800) and the Schedule 4 item specified by the instrument as of the effective date.
• Observe effective date: the instrument states the revocation "has effect from 02.01.07" and that the new orders "shall have effect from the date notified in paragraph (a) above." Anyone seeking to claim concession treatment must be aware of the date boundary; entries on or after that date must align with the replacement TCOs.

Rights (administrative entitlements evidenced by the instrument)

• Right to rely on a TCO that applies: for goods that match the TABLE B descriptions, the instrument establishes that those goods "are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies." That creates an administrative entitlement to the treatment afforded by the indicated Schedule 4 item (Column 2 value 50) for goods that meet the textual conditions.
• Continuity of concession for covered goods: because the instrument replaces the revoked TCO with two new TCO entries effective the same date, traders whose goods clearly fall under the new entries can continue to rely on concession treatment post-revocation. The instrument thus secures an ongoing administrative pathway for concession reliance, provided the product and documentation meet the new entries.

Administrative decision-maker duties

• Record-keeping and publication: the delegate makes the revocation and replacement via this instrument, dated and signed. The instrument records the revoked TCO number (0614736) and the new TCO numbers (0614803, 0614800) for public and trader notice. The instrument does not set out any further procedural obligations for the customs authority within its text.

Limitations and practical considerations

• The instrument’s textual lists include inclusions and exclusions; importers must demonstrate that their goods are within the included items and not within those excluded. The instrument’s language ("being ANY of the goods listed in TABLE A, but NOT including ANY of the goods listed in TABLE B") requires careful reading of the tables together to determine coverage.
• The instrument does not itself specify documentation standards or an appeals process; it simply records the administrative act of revocation and replacement. Any procedural rights (for example, to dispute a Border decision) are not contained in the instrument and are not restated here.

The instrument is an administrative order revoking and remaking Tariff Concession Orders; it does not itself prescribe criminal or civil penalties, nor does it set out enforcement processes within its text. The only enforcement-relevant material in the instrument is the citation of the statutory power used to make the order, "Under Section 269SD(2) of the Customs Act 1901," which identifies the legal source authorising the delegate to revoke a TCO. The instrument does not contain any penalty schedules, infringement amounts, or enforcement rules expressly written into its language.

Practical enforcement consequences deriving from the instrument’s effect

• Customs entry consequences: because the instrument changes which statutory concession item applies to the listed goods as of the effective date, the practical enforcement mechanism will be Customs’ administration of import entries. If an importer claims a concession improperly (for goods that do not meet the TABLE B description or after the revocation date without reference to the new TCO), the likely administrative consequence is disallowance of the concession claim and assessment of duty according to the ordinary tariff. Those operational consequences are implied by the nature of TCO instruments but are not specified textually in this instrument.

• Record of official action: the instrument is dated and signed by the delegate, which establishes an administrative act that Customs can point to as the basis for treating entries differently from the revoked TCO. Enforcement in practice will therefore rest on Customs’ application of the new TCO entries and its systems recognising the change from 02.01.07.

Absence of penalty clauses in the instrument

• There is no text in the instrument creating new offences, modifying offence elements, or changing penalty amounts. Any penalties for false declarations, incorrect tariff classification, or other customs offences would derive from the broader Customs Act 1901 and related statutory provisions rather than from this instrument. The instrument does not purport to alter or specify those penalty provisions within its own text.

Evidence and procedural issues for enforcement

• The instrument’s descriptive lists create potential points of dispute,e.g., whether a part is "original equipment or reproduction," whether the vehicle would "fall within Chapter 87," or whether the item is excluded under the TABLE B exclusions. Enforcement decisions will require factual assessment of imported goods against the instrument’s language; the instrument does not prescribe evidentiary standards for those assessments.

In sum, the instrument effects an administrative change in concession coverage; enforcement and penalties for non-compliance or misstatement will be handled under the applicable customs legislative regime (not restated in the instrument), with Customs application of the replacement TCOs from the effective date being the immediate enforcement mechanism.

Within its text the instrument explicitly links to two separate statutory frameworks and locates its authority and effect with reference to them.

Statutory basis and referencing

• Authority to act: the instrument states it is made "Under Section 269SD(2) of the Customs Act 1901." That citation identifies the legal provision empowering the delegate to revoke and remake tariff concession orders; the instrument does not restate the content of s 269SD(2) but uses that section as the enabling authority for the administrative action recorded.

• Concession application: the instrument repeatedly references "Part III of Schedule 4 to the Customs Tariff Act 1995." The opening paragraph states, "The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies." In TABLE B each replacement TCO has a Column 2 entry of "50." The instrument therefore links the replacement TCO entries to a specific item in Part III of Schedule 4; that linkage determines how the concession item in Schedule 4 applies to the goods described in Column 1.

Operational interaction

• Customs Tariff classification: the Column 1 entries use customs tariff headings (for example 8708.40.52 and 8708.40.59). These numeric classifications interact with the broader Customs Tariff Act 1995 structure (and the Chapter 87 framework mentioned in the textual description). The instrument therefore interacts with the tariff classification regime by designating which heading and Schedule 4 item apply for concession purposes.

• Administrative process: by revoking one TCO and remaking others, the instrument updates administrative instruments that form part of the overall customs and tariff regulatory system. Any downstream legal effects,tariff rates, eligibility for concession, and duty assessments,depend on how these entries are integrated into the customs administration’s systems and the statutory framework that governs tariff concessions.

Unstated interactions

• The instrument does not reproduce the operative provisions of the Customs Act 1901 or the Customs Tariff Act 1995 beyond the citations. It therefore leaves intact whatever procedural, appeal, or penalty regimes exist in those Acts; the instrument does not modify or displace them in its text. Any interaction with those procedural regimes (for example, processes for disputing a customs decision, or for transitional treatment of goods in transit) is not detailed in the instrument.

Cross-references within the instrument

• TABLE A makes reference to the revoked TCO (TC 0614736) and includes the notation "Op. 01.01.07 - TC 0614736 | 5002.01.07" which appears to combine operational start dates and/or last dates of effect; the precise interaction with dates in other statutory instruments is presented in this instrument’s table but not explained further. TABLE B lists the replacement TCOs with their classification codes and Column 2 item number "50," thus concretely tying them into Schedule 4 of the Customs Tariff Act 1995.

In short, the instrument interacts with other laws by invoking the delegate power under s 269SD(2) of the Customs Act 1901 and by specifying which Part III Schedule 4 item of the Customs Tariff Act 1995 applies to the listed goods. The instrument does not itself restate or alter procedural or penalty provisions found in those Acts; it operates as an administrative record that updates the TCO landscape and therefore changes how those statutory regimes apply to the specified goods.

The instrument itself is the record of a specific amendment action: it revokes Tariff Concession Order Number 0614736 and substitutes two new Tariff Concession Orders (TC 0614803 and TC 0614800), with the revocation and the replacements taking effect from 02 January 2007. The instrument states that TCO number 0614736 was "made on 23.11.06" (opening paragraph). The signature block records the date of the delegate’s action as 02 January 2007.

Specific amendment entries in the tables

• TABLE A documents the TCO being revoked, showing the customs classification 8708.40.59 and the descriptive scope for the revoked concession. It includes a notation "Op. 01.01.07 - TC 0614736 | 5002.01.07" which, read literally from the instrument, appears to reference the operational commencement date (Op. 01.01.07) and a combined string that includes "5002.01.07." The instrument text as provided contains formatting irregularities; readers should treat the literal text in TABLE A as the authored amendment record even if the layout blends date and item number fields.

• TABLE B contains the replacement TCO entries. It records two Column 1 classifications: 8708.40.52 and 8708.40.59, both described by the same textual scope of "PARTS FOR VEHICLES..." with identical enumerations of included items and the same list of excluded items. Column 2 for both TABLE B entries is "50," which the opening paragraph identifies as the Schedule 4 Part III item that applies to those goods. The replacement TCO entries include a notation "Op. 01.01.07 - TC 0614803" for the first and "Op. 01.01.07 - TC 0614800" for the second, indicating their operative TCO identifiers and an operational commencement date (01.01.07) stated within the table text, while the instrument’s operative paragraph sets the effective date as 02.01.07.

Single-event amendment

• The instrument records a single administrative event with a single date of execution (02 January 2007) and does not include a series of prior amendments or later modifications. It records the antecedent instrument being revoked (TCO 0614736) and the successor instruments being made (TCOs 0614803 and 0614800). No further amending instruments, revocations, or sunset clauses are included in the text provided.

Formatting and typographical observations relevant to amendment history

• The instrument includes repeated language (for example, the descriptive text for the goods is repeated across TABLE A and TABLE B), and contains typographical artefacts such as "TABLE BTABLE A" and a combined date/item field string in TABLE A ("5002.01.07"). Those anomalies suggest that the printed or published version should be checked for the authoritative layout. Practitioners wanting to trace amendment history should consult the official gazette or customs publications to confirm column separations and date fields, because the instrument as presented mixes table columns and date notations in a way that could confuse automated or manual tracking of amendment timelines.

Summary

• The amendment history recorded by the instrument is a single revocation of a TCO (0614736, made 23.11.06) and the making of two replacement TCOs (0614803 and 0614800), all dated 02 January 2007 with operational notations indicating an operational date of 01.01.07 in the table entries. Column 2 of the replacement entries ties both to Schedule 4 Part III item number 50. No other amendments, rescissions, or later modifications are recorded in the instrument text provided.

The instrument contains no references to any litigation, court decisions, or tribunal matters. It is an administrative revocation and replacement order and, as presented, does not record any court proceedings or adjudicative history. The text lists only the administrative facts: the prior TCO number (0614736), the new TCO numbers (0614803 and 0614800), the delegate (Robert Crawford), and the dates of effect.

What the instrument does not say (as relevant to litigation)

• There is no indication in the instrument that the revocation was a response to a judicial decision, an appeal, or a legal dispute. The instrument does not reference any court or tribunal outcomes, nor does it note that the revocation or remaking of the TCOs is the result of litigation or of a settlement.

Implications for disputes (procedural note, based on the instrument’s silence)

• Although the instrument itself is silent on litigation, the administrative act it records,revocation and remaking of TCOs,can be the subject of dispute in practice. Affected importers could potentially contest Customs’ treatment of their entries or challenge the application of the instrument to specific goods. The instrument’s text does not record such challenges, nor does it provide any procedural history in that regard.

Advice for practitioners seeking litigation records

• Because no litigation is recorded in the instrument, practitioners seeking information on whether this revocation and replacement has been the subject of court or tribunal proceedings will need to search external records (court databases, tribunal dockets, or administrative review registries). The instrument itself should be treated as the administrative record of the action, and any litigation history will not be found in the instrument text provided.

In sum, the instrument contains no litigation history; it is an administrative instrument recording a discrete revocation and substitution action, without mention of legal proceedings or judicial intervention.

The instrument contains several features and textual quirks that create practical pitfalls for advisers, customs brokers and importers relying on it. These are matters to note when applying the instrument text to real import entries.

1. Table formatting and typographical anomalies

• The printed instrument contains strings such as "TABLE BTABLE A" and a Column 2 entry in TABLE A that reads "5002.01.07." These run-together tokens suggest either an OCR/print formatting issue or a misaligned table column: the sequence "5002.01.07" appears to conflate a Schedule 4 item number ("50") and a date ("02.01.07") into a single cell. Practitioners must check the authoritative published instrument (government gazette or customs legislative instrument repository) to confirm column separations rather than relying on this textual rendering.

2. Overlapping or repeated descriptions

• The descriptive text for the goods is repeated across TABLE A and TABLE B entries and is lengthy. The instrument’s inclusion and exclusion lists are embedded within the tables in a way that could be misread. For example, the instrument states the applicable goods are "being ANY of the goods listed in TABLE A, but NOT including ANY of the goods listed in TABLE B," yet the replacement TABLE B then lists items that appear to be exclusions (tie rod ends; suspension ball joints; oil seals and gaskets). The interplay of the references "TABLE A" and "TABLE B" within the descriptive text may confuse a reader as to whether the exclusions are part of the revoked set or the replacement set. Verify by cross-referencing the tables in the official instrument format.

3. Duplicate tariff subheadings in TABLE B

• TABLE B contains two replacement entries, one under 8708.40.52 and another under 8708.40.59. Both have identical textual descriptions and the same Column 2 item number "50." The reason for two subheadings with identical descriptive wording is not explained in the instrument text. Practitioners should verify which specific parts fall under which subheading, because identical wording across distinct tariff subheadings can produce classification disputes if the physical product straddles the boundary between the two subheadings.

4. Effective date vs operational date not clearly separated

• The instrument’s opening paragraph sets the revocation to "have effect from 02.01.07" and states that the replacement orders "shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation." However, the table entries show an "Op. 01.01.07" notation for the TCs. This difference between "Op. 01.01.07" in the table and "has effect from 02.01.07" in the operative paragraph calls for confirmation of the exact legal effective moment in the official instrument. Importers must not rely on the table's "Op." notation in isolation; use the instrument’s operative paragraph and the official gazette publication for authoritative dating.

5. Reliance on textual qualifiers (manufactured prior to 1962)

• The Column 1 description requires goods to be "manufactured prior to 1962." Establishing that fact for older parts can be evidentially challenging. The instrument does not spell out what documentary proof suffices. Practitioners must therefore anticipate documentary scrutiny by customs and prepare provenance evidence. The instrument does not provide safe-harbour evidentiary standards.

6. Exclusions are brief and specific

• The instrument’s exclusions list three items,tie rod ends; suspension ball joints; oil seals and gaskets,without elaboration. If an imported component includes one of those subcomponents or is an assembly containing them, applying the exclusion may be fact-dependent. The instrument does not define whether composite goods containing excluded elements remain eligible; practitioners should therefore document the physical composition of parts precisely and be prepared to argue classification based on the textual limits in the instrument.

7. No transitional or grandparenting text

• The instrument contains no explicit transitional rules concerning shipments in transit, entries lodged before the effective date, or retrospective claims for goods already imported. The instrument simply states the revocation and replacement with effect from the date specified. Practitioners should be cautious about the treatment of entries crossing the effective-date boundary and should consult the authoritative publication or customs guidance for transitional practice.

8. Delegation and signatures

• The delegate is named as Robert Crawford and the instrument is dated 02 January 2007. Where confirmation of authority is required, the instrument’s signature block provides that delegate identification. If questions arise about the validity of the administrative act, check the delegate authority contemporaneously; the instrument itself does not include a delegation instrument or appointment reference.

In all these respects, the instrument’s text is the primary source, but its formatting and cross-references introduce risk of misreading. The safe approach for practitioners is to consult the official printed/published instrument and confirm dates, column values and table separations when advising clients or lodging customs entries.

The instrument creates an administrative regime change that importers, brokers, and advisers must operationalise. Compliance steps drawn from the instrument’s text follow; they are procedural and documentary rather than legal rulings.

1. Identify whether the goods fall within the instrument’s textual scope

• Read Column 1 of TABLE B closely. The instrument’s covered goods are "PARTS FOR VEHICLES, being original equipment or reproductions of goods fitted as original equipment to vehicles having BOTH of the following characteristics: (a) if imported, would fall within Chapter 87 of the Customs Tariff Act 1987; (b) manufactured prior to 1962," and then an enumerated list of items (steering mechanisms; engine and gearbox mountings; chassis; suspension assemblies; interior linings cut to shape; instrument and dashboard panels; control levers and pedal mechanisms; heaters; fuel tanks and fittings). Confirm that the specific imported article is one of those listed. If the article is a composite or not expressly listed, do not assume coverage without further analysis.

2. Check exclusions carefully

• The instrument explicitly indicates exclusions in the table text (TABLE B lists "(a) tie rod ends; (b) suspension ball joints; (c) oil seals and gaskets"). If the imported article is one of those excluded items, do not claim the concession under the TCOs recorded in this instrument. For assemblies containing excluded parts, document the composition and be prepared to demonstrate that the primary character remains within the included list if claiming the concession.

3. Determine the correct TCO number and tariff classification to use on the customs entry

• The replacement TABLE B lists two TCO identifiers and classification codes: TC 0614803 under 8708.40.52 and TC 0614800 under 8708.40.59. Determine which of those two replacement entries applies to your goods and reference the appropriate TCO number on the import declaration. Also ensure that the Schedule 4 Item Number in Column 2 (the instrument lists "50") is applied where required by the customs entry system.

4. Respect the instrument’s effective date

• The instrument states the revocation and the replacement orders have effect from 02.01.07 (opening paragraph). Cross-check this with any "Op." notations in the table (which show 01.01.07) by reference to the official gazette or customs publication. For entries on or after the effective date, use the replacement TCO and Schedule 4 item specified in TABLE B. For entries lodged before the effective date, confirm whether the previous TCO (0614736) continues to be applicable based on timing and documentation; the instrument itself does not provide transitional language, so treat pre-effective-date entries according to standard customs practice and consult Customs if uncertain.

5. Collect and retain proof of manufacture date and provenance

• Because coverage requires that the parts be "manufactured prior to 1962," retain documentary proof (historical manufacturing records, provenance statements, photographs, serial numbers, expert reports) sufficient to demonstrate the manufacture date. The instrument does not define evidentiary standards; therefore, retain and be prepared to supply documentary evidence to Customs to substantiate claims under the replacement TCOs.

6. Maintain clear product descriptions and technical specifications

• Prepare and keep technical specifications or bills of materials that show the part’s nature and how it maps to the enumerated items in the TCO text. Where a part could fall into multiple classifications (for example, ambiguous assemblies), document the intended classification and the factual basis for it.

7. Liaise with customs brokers and declare correctly

• Update import declaration templates, accounting codes, and internal tariff references to reflect the new TCO numbers and the Schedule 4 item number. Ensure customs brokers and freight forwarders use the correct TCO number and Column 2 item in the entry and that they have the supporting documentation indexed.

8. Check the authoritative publication

• Because the instrument text provided contains formatting anomalies (combined date/item tokens and repeated phrases), verify the official version published by the customs authority or in the government gazette to confirm column entries and effective dates. Use the signed instrument as executed by the delegate (Robert Crawford, dated 02 January 2007) as the authoritative administrative record.

9. Where uncertain, seek clarification from Customs

• If classification uncertainty, dispute about exclusions, or questions about effective dates arise, raise the matter with Customs or obtain formal classification advice before lodging entries that rely on the TCO. The instrument itself does not set out procedural dispute pathways; seek formal administrative guidance in ambiguous cases.

10. Record internal compliance steps

• For auditability, create a file that includes: (a) a copy of the official instrument as published, (b) the evidence that goods were manufactured prior to 1962, (c) product specifications mapping goods to the enumerated list, (d) customs entry references showing the TCO numbers used, and (e) correspondence with brokers or Customs where clarifying instructions were sought.

Following these steps aligns operational practice with the instrument’s textual requirements: match goods to the TABLE B description, apply the appropriate TCO number and Schedule 4 item in the entry after the effective date specified in the instrument, and maintain documentary evidence that supports the claim.