Tariff Concession Revocation Order 08/2005 - Tariff Concession Order 0505625

The text deploys a small number of statutory and administrative concepts to achieve its effect. The enabling authority invoked is Section 269SD(2) of the Customs Act 1901, which the document quotes as the statutory source for the delegate's power to revoke and to remake a TCO. The instrument uses the administrative device of a "Tariff Concession Order" as the mechanism for recording an item of concessional tariff treatment tied to a specified product description and a customs tariff classification code. The instrument operates by revocation of an existing TCO (TC 9607509) and simultaneous substitution of a new TCO (TC 0505625) directed at the same described goods.

The product description is a key concept in this instrument. Both tables list the goods by referential and functional characteristics rather than by brand or model. The description is granular: it includes the textile construction (spun bonded polyester, non-woven or not knitted, single 50 cellular honeycomb construction), dimensional limits (width not less than 440 cm with no seams or joints), component/performance metrics (pleat size 10 mm or 20 mm; solar heat rejection greater than 70%; R values between 0.359 and 0.546; shading co-efficient not greater than 0.34 on a 0-1 scale), one-side colouring, inherent bacterial resistance, and insulating properties to control heat flow (items (a)-(h)). Those features function as the eligibility test for the concession.

Another central concept is tariff classification. Table A places the goods under customs tariff classification 5603.14.00; Table B places them under 6307.90.40. The instrument states that the goods 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. The exact item number from Schedule 4 is not printed in the Table B text included here, but the instrument makes clear that the effect of the new TCO is to make those goods subject to the Schedule 4 item recorded in Column 2 of that table.

Finally, the instrument records administrative metadata: the TCO operational entry date (Op. 01.07.96) and the TCO numbers (TC 9607509 for the revoked order; TC 0505625 for the replacement), plus the delegate's signature and date (Robert Crawford, dated 18 May 2005). Those elements are typical of tariff concession instruments and serve for record-keeping, reference by importers and customs officers, and archival tracing.

The instrument affects a small set of actors through changes to tariff classification and concession records. Primary affected parties are importers and traders who import the described textile product, customs brokers and freight forwarders who prepare import declarations and claim tariff concessions, and any manufacturers or distributors who rely on the concessional treatment recorded by the TCO when pricing, contracting or negotiating supply chains.

Because the instrument revokes an existing TCO and substitutes a new TCO that applies from 17 May 2005, any importer who brought, or intended to bring, the specified product into Australia on or after that date must use the new TCO classification and the Schedule 4 item referenced in Column 2 of Table B, rather than the old TCO 9607509. The document places the onus on traders to ensure that goods match the descriptive criteria (items (a)-(h)) in order to qualify under the replacement TCO; compliance therefore requires technical knowledge or test results about the fabric's construction, thermal properties (solar heat rejection, R values), dimensions and bacterial resistance.

The instrument also indirectly affects customs administration: officers responsible for classification, concession claims, and audit must implement the revocation and apply the new TCO number and tariff classification in processing import entries. Systems that reference TCO lists, tariff schedules or databases will need to be updated to reflect the revocation effective 17 May 2005 and the replacement TCO number TC 0505625.

Other possible affected parties include downstream purchasers, if the change in tariff classification influences landed cost (duty, GST base, or related supply-chain pricing); however, the instrument itself does not state any change in tariff rate or tax treatment. The enabling statutory references (Section 269SD(2) of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995) are invoked; entities that use those statutes for rights or obligations in customs procedures may therefore be affected by the interactions between this instrument and those Acts, to the extent their practical application depends on the new classification and item application recorded in the Order.

The text of the instrument does not create freestanding duties in statutory language beyond the administrative act of revocation and substitution under s 269SD(2); nevertheless, it produces concrete compliance obligations for affected traders and administrative duties for customs officials.

Duties for importers and brokers:

• From the effective date 17 May 2005, ensure that import declarations for the described goods reference the replacement Tariff Concession Order (TC 0505625) and the customs tariff classification shown in Table B (6307.90.40), insofar as the goods meet the specified descriptive requirements (see Table B, Column 1). The instrument makes the point that the goods 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; therefore traders must identify and rely on that Schedule 4 item when claiming concession treatment.
• Retain and be able to produce evidence that imported goods meet each of the specified requirements (a)-(h) listed in the Table: width, pleat size, solar heat rejection, R values, side colouring, shading co-efficient, inherent resistance to bacterial growth and insulating properties. Those technical attributes are the eligibility criteria for the concession recorded in the TCO descriptions.
• Update commercial documentation, pricing and internal compliance records to reflect the change from TC 9607509 to TC 0505625 for relevant consignments imported on or after 17 May 2005; this includes invoices, commercial contracts and any customs valuations or tariff advice that cite the old TCO.

Duties for customs administration:

• Give effect to the revocation of TCO 9607509 and the application of the replacement TCO (TC 0505625) from 17 May 2005 in processing import entries and in customs tariff/concession databases.
• Interpret and apply the descriptive eligibility criteria in the tables when determining whether a particular shipment falls within the concession.

Rights:

• The instrument itself records the delegate exercising the power to revoke and remake the TCO; the right to make that decision is asserted under s 269SD(2) of the Customs Act 1901. The instrument does not set out statutory appeal or review rights; any rights of review or challenge are not specified in the text and, if they exist, would be determined by the statutory framework outside the instrument. Importers retain their normal rights under customs law to make declarations, claim concessions where eligible, and to be subject to audits or inquiries by customs. The instrument gives taxpayers a clear statement of the new TCO number and descriptive criteria they must satisfy to rely on the associated Schedule 4 item.

The Revocation Order itself does not include express penalty clauses or enforcement mechanisms within its text. It operates as an administrative instrument changing tariff concession records and classifications. The instrument was made under Section 269SD(2) of the Customs Act 1901, which the document cites as the statutory source for the delegate's power to revoke and remake a TCO. The instrument does not reproduce any penalty provisions; therefore enforcement and sanctions for non-compliance with customs obligations are not addressed in the text provided.

Because the Order changes the tariff classification and identifies a new TCO number and application to Part III of Schedule 4 to the Customs Tariff Act 1995, enforcement consequences will follow the usual customs processes, which are not detailed here. In practice, those processes will likely include the requirement that import declarations be accurate and that claims for concessionary treatment be supported by evidence that imported goods meet the descriptive criteria recorded in the TCO. If an importer claims the concession improperly,either by mis-describing the goods or referencing the wrong TCO number,customs agencies typically have statutory powers to deny the concession, require payment of duties, adjust entries and, in some statutory frameworks, levy penalties or commence prosecutions. None of those statutory powers or penalty scales are stated in the instrument itself.

The instrument’s effective date is 17 May 2005; any entries or claims for the subject goods on or after that date will be affected by the revocation and replacement. The delegate signatory and the TCO numbers provide the administrative basis for customs officers to accept or challenge claims. If disputes arise about eligibility under the descriptive criteria (a)-(h), the record retained by importers and the specification in the TCO will be the primary evidentiary touchstones used by customs. The instrument’s silence on specific enforcement measures means users must consult the broader statutory regime (the Customs Act 1901 and the Customs Tariff Act 1995) for explicit enforcement and penalty provisions.

The instrument explicitly situates itself within the statutory frameworks of two Acts. It is made under Section 269SD(2) of the Customs Act 1901, and it states that the goods 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. Therefore, the Order operates as an administrative adjunct to those statutes: it determines which goods qualify for the particular item in Part III of Schedule 4 of the Customs Tariff Act 1995 by fixing the descriptive scope and the tariff classification code to be associated with that item.

Concretely, the Order changes the customs tariff classification of the described goods from 5603.14.00 (as recorded in Table A under the revoked TCO) to 6307.90.40 (as recorded in Table B for the replacement TCO). How that change interacts with substantive duty rates, exemptions, or concessions under the Customs Tariff Act 1995 depends on the text of the relevant Part III Schedule 4 item identified in Column 2 of Table B. The Order references that interaction but does not print the Schedule 4 item within the table text provided here. Users must therefore consult the Customs Tariff Act 1995, Part III Schedule 4, and the item specified in Column 2 (as recorded in official tariff files) to determine the precise legal consequences for duty liabilities, conditional exemptions, or procedural requirements.

The instrument does not reproduce or modify other statutory regimes such as indirect tax laws (for example, GST) or non-tariff regulations (for example, biosecurity or product standards). However, in practice, an importer must comply with all other applicable laws when bringing the goods into Australia. The Order’s reclassification may affect how customs valuation, tariff preference claims, or quota and licensing arrangements apply because those regimes commonly rely on the tariff classification and the existence of a TCO. The Order does not expressly address those downstream interactions; it simply amends which classification and TCO number should be used for the specified goods as of the effective date.

Finally, the instrument embeds conventional administrative metadata (TCO numbers, operative dates, delegate signature) that will be used by customs information systems, tariff schedules and trade compliance processes. Consequently, the Order interacts with administrative rules and systems that implement the Customs Act 1901 and the Customs Tariff Act 1995 even though it does not prescribe changes to any other statute directly.

The text of the instrument itself is a single amending act with a clear, discrete history recorded within the document. It revokes one Tariff Concession Order (TC 9607509) and replaces it with another (TC 0505625). The chronology and identifiers recorded in the instrument are:

• Original operative reference: Table A records the previous TCO as "Op. 01.07.96 - TC 9607509". The narrative opening also refers to TCO Number 9607509 made on 4 July 1996, which is consistent with the "Op." notation (see Table A and opening paragraph (a)).
• Revocation effect date: The instrument states the revocation has effect from 17 May 2005 (opening paragraph (a)).
• Replacement: Paragraph (b) directs that in place of the revoked TCO the Tariff Concession Order described in Table B is to be made and that the Order shall have effect from the same date noted for the revocation (see paragraph (b)).
• New TCO metadata: Table B includes the entry "Op. 01.07.96 - TC 0505625". The Op. date recorded for the new TCO is the same 01.07.96 as appears in Table A, while the TC number differs (0505625 versus 9607509). The instrument is dated 18 May 2005 and signed by the delegate, Robert Crawford.

No earlier amendments or secondary changes are recorded within the document beyond this single revocation-and-replacement action. The record shows that the product description remained substantively the same between the revoked and replacement TCOs; the principal change is the customs tariff classification code associated with that description (from 5603.14.00 to 6307.90.40) and the new TC identifier. The document does not list any intervening amendments, transitional arrangements, or supplementary notes. Any further amendment history (for example, subsequent revocations or reclassifications) is not contained in the text provided and would need to be sourced from official tariff records or consolidated legislative instruments outside this Order.

The instrument contains no references to litigation, court decisions, reviews, or disputes. It is an administrative record of revocation and substitution executed by a delegate of the Chief Executive Officer and dated 18 May 2005. The text does not cite any judicial determinations, tribunal decisions, or precedents that bear on the interpretation of the TCO descriptions, the application of Section 269SD(2) of the Customs Act 1901, or the treatment of the goods in Schedule 4 to the Customs Tariff Act 1995.

Because the document itself does not record litigation, there is no litigation history available in the instrument to indicate prior judicial interpretation of these specific TCO entries or to indicate challenges to the revocation or replacement. If there are disputes arising from this instrument,such as disagreement about whether particular imported goods meet the descriptive criteria or about retrospective application to entries declared on or after 17 May 2005,those disputes and any outcomes would be contained in external administrative decision records or court files, not in this instrument. To identify any litigation connected to this revocation or the new TCO, one must search the records of relevant administrative tribunals and courts or consult consolidated customs concession registers; such searches are outside the text of this Order as provided.

The instrument presents several operational and record-keeping points that can create confusion or unexpected effects for traders and compliance officers if not attended to carefully.

1. Effective date precedes signature date. The instrument declares that the revocation has effect from 17 May 2005, while the delegate signed and dated the instrument on 18 May 2005. Importers and brokers must therefore be aware that the legal effect of the change is backdated to 17 May 2005. Entries and claims for the goods on or after that date should be processed against the new TCO and tariff classification, even though the instrument was signed the following day.

2. Classification code change with identical descriptive text. Both tables carry essentially the same eight-part product description (items (a)-(h)), but Table A records classification 5603.14.00 while Table B records 6307.90.40. The product's physical description remains the eligibility test, so importers must ensure that physical evidence supports qualification under the replacement classification, not rely on the old code. Small differences in classification digits can have large downstream consequences (different tariff rate, eligibility for particular Schedule 4 items) and cause consequences for duty, tariff preference or quota treatment. The instrument does not state whether the change results in a higher or lower duty or changes in other regulatory treatment.

3. Potential ambiguity in Table B's Column 2. The instrument says the goods 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." The table text provided here shows the customs tariff classification (6307.90.40) and the descriptive text but does not print an explicit Schedule 4 item number. Users must check official tariff records to identify the precise Schedule 4 item referenced in Column 2 and confirm how it applies.

4. Op. date repetition. Both Table A and Table B show "Op. 01.07.96" despite different TC numbers. That may reflect archival or operational annotations but can appear inconsistent: an importer seeing Op. 01.07.96 together with TC 0505625 might question whether the replacement TCO is genuinely new as of 2005 or merely a re-listing referencing the 1996 operational entry. Traders should rely on the instrument's explicit effective date (17 May 2005) and the TC numbers when preparing import entries.

5. Requirements are technical. Eligibility turns on technical measures (solar heat rejection > 70%; R values between 0.359 and 0.546; shading coefficient not greater than 0.34; inherent resistance to bacterial growth). Importers must have technical test reports or manufacturer specifications to substantiate claims. Lack of appropriate technical documentation increases the risk of denied concession claims or retrospective reassessments.

6. No penalties or appeal details included. The Order itself is silent on penalties and review rights; parties confronted with denial of concession or retrospective assessments must consult the broader statutory framework for remedies. Do not assume the instrument contains procedural protections,those are not in the text provided.

7. Administrative systems and references. Commercial and customs documentation that referenced TC 9607509 must be updated to TC 0505625 for consignments on or after 17 May 2005. Failure to update internal references, ERP codes, or invoice line items risks mismatched declarations and potential processing delays or audit queries.

To align operations with the Order and minimise administrative risk, affected importers, brokers and supply-chain managers should take the following specific steps based on the instrument’s contents.

1. Determine applicability to consignments:

• Compare the physical and performance attributes of the product to the eight eligibility criteria listed in the TCO description ((a)-(h) in Table B). These are: width not less than 440 cm with no seams or joints; pleat size 10 mm or 20 mm; solar heat rejection greater than 70%; R values between 0.359 and 0.546; one side coloured and the other white or off-white; shading co-efficient not greater than 0.34 on a 0.00-1.00 scale; inherent resistance to bacterial growth; insulating properties to control heat flow. Only goods demonstrably meeting all listed attributes should be claimed under the TCO.
• For borderline or composite products, obtain formal technical testing or manufacturer certification that addresses each criterion. Maintain that documentation in import files.

2. Update import declarations and commercial records:

• For any goods imported on or after 17 May 2005, ensure customs declarations reference the replacement Tariff Concession Order (TC 0505625) and the customs tariff classification recorded in Table B (6307.90.40), rather than the revoked TCO 9607509 or classification 5603.14.00.
• Amend internal systems, invoice templates and contracts to reflect the new TCO number for consignments affected by the change, to avoid discrepancies during audits.

3. Verify Schedule 4 application:

• The instrument states that goods 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. Care must be taken to identify the Schedule 4 item exactly as recorded in official tariff registers, because the item determines the precise concessionary effect. If the Column 2 item is not visible in the copy held, obtain an authoritative version from customs tariff publications or online tariff databases.

4. Preserve documentary evidence and audit trail:

• Retain a copy of this Revocation Order (signed 18 May 2005) together with the technical evidence and any communications with suppliers or customs that relate to classification. Given the revocation’s effective date precedes the signature date, preserve contemporaneous records for consignments around 17-18 May 2005 to show which TCO was relied on at the time of entry.

5. Liaise with customs officers and advisers:

• Where classification is uncertain, obtain formal binding advice or confirmatory rulings from customs authorities where that mechanism is available. If a cost-benefit analysis supports it, consider requesting a classification ruling before importation to avoid retrospective adjustments.
• Consult customs brokers or legal advisers for entries that could be affected by differences between classification 5603.14.00 and 6307.90.40, especially if tariff rates or preference claims may be implicated.

6. Review pricing and contracts:

• If the change in classification affects landed costs materially, review customer pricing, supply contracts and inventory valuations. Although the Order does not state tariff rates, classification changes commonly affect duty outcomes; prudent firms should model potential cost scenarios and inform counterparties where pricing depends on import costs.

7. Monitor further administrative records:

• Confirm that customs systems and official tariff publications reflect the revocation of TC 9607509 and the insertion of TC 0505625 with the correct effective date (17 May 2005). Where discrepancies with commercial records exist, reconcile them promptly.

Following these steps will align import processing and records with the administrative change effected by the Revocation Order and reduce the risk of mis-declaration, audit adjustments or processing delays.