Tariff Concession Revocation Order 09/2007 - Tariff Concession Order 0614805/0614802

The instrument turns on a small set of administrative and classificatory concepts expressed in the Tables and the statutory reference.

• Revocation and replacement of a Tariff Concession Order. The instrument purports to revoke TCO No. 0614738 and to replace it with two new TCO entries (TC 0614805 and TC 0614802). The revocation is exercised pursuant to s 269SD(2) of the Customs Act 1901 (the instrument cites that section for power to revoke).

• Tariff classification codes. The listings use Harmonised Schedule-style codes (8708.94.59 and 8708.94.52 as shown in TABLE A and TABLE B). Those codes identify the tariff headings under which the described goods are to be classified for customs purposes in the TCO entries.

• Schedule 4, Part III item linkage. The instrument expressly ties the TABLE B goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 by placing a numeric value in Column 2 of TABLE B (“50” for both new entries). The instrument states that “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.” That is how concessional treatment (if any attached to that Schedule 4 item) is engaged for the listed goods.

• Product definition by manufacture date and Customs Tariff Chapter. Each entry limits applicability to parts for vehicles that meet both of the stated characteristics: (a) “if imported, would fall within Chapter 87 of the Customs Tariff Act 1987”; and (b) “manufactured prior to 1962.” The conjunctive test means both conditions must be met for the textual description to apply.

• Inclusion and exclusion lists. The Tables use an inclusion list (TABLE A items (a)-(i) such as steering mechanisms, chassis, heaters) and an exclusion subset (the three items in TABLE B: tie rod ends; suspension ball joints; oil seals and gaskets). The instrument therefore reallocates particular part-types into different TCO entries/classifications.

• Administrative signatory. The instrument is executed by a delegate of the Chief Executive Officer, named Robert Crawford, dated 02 January 2007. That indicates the act was taken by administrative decision at delegated authority level.

Each of these concepts governs the administrative effect: which importations are captured, which tariff classification applies, and which Schedule 4 item is linked for the specified goods.

The instrument principally affects importers, customs brokers, freight forwarders and any party that relies on Tariff Concession Orders for tariff treatment of vehicle parts manufactured before 1962 that would, if imported, fall within Chapter 87 of the Customs Tariff Act 1987. Specifically it targets importations of “PARTS FOR VEHICLES, being original equipment or reproductions of goods fitted as original equipment to vehicles” manufactured before 1962.

Affected parties will include:

• Persons or firms importing parts listed in TABLE A (steering mechanisms; engine and gearbox mountings; chassis; suspension assemblies; interior linings, instrument and dashboard panels; control levers and pedal mechanisms; heaters; fuel tanks and fittings) except where those parts are explicitly excluded by the TABLE B list (tie rod ends; suspension ball joints; oil seals and gaskets).
• Importers or brokers bringing in the parts listed in TABLE B (tie rod ends; suspension ball joints; oil seals and gaskets). Those parts are separated out into specific replacement TCO entries with explicit tariff codes and Schedule 4 item numbers.
• Customs compliance teams who must map historical shipments made under TCO 0614738 (the TCO being revoked) to the replacement entries TC 0614805 and TC 0614802 from 02.01.07 onward.

The instrument also affects the administrative body that enacts and enforces tariff classifications: the Office of the Chief Executive Officer (the delegate acted on behalf of the CEO), since the delegate exercise of power changes the list of active TCOs and the Schedule 4 linkage.

Who does not appear to be affected by any new substantive obligations in the text: domestic manufacturers not importing, or importations that do not meet both conjunctive conditions (i.e. not within Chapter 87 were they imported, or manufactured in or after 1962). The instrument does not create criminal offences or new compliance mechanisms within its text; it records classification and Schedule 4 linkage only.

The timing impact is immediate as between the old and new TCOs: the Order states that the revocation has effect from 02.01.07 and that the replacement Orders have effect from the date notified for the revocation. The Tables also show “Op. 01.01.07” for the entries, meaning the operative coverage is associated with the turn of the year in this instrument.

The instrument itself does not create novel statutory duties or procedural rights in its text beyond the administrative effects of revocation and replacement of TCO entries. From the content supplied, the core operational duties and rights that follow from the instrument are implied administrative consequences for importers and customs agents.

Duties implied by the instrument:

• Duty to classify imports consistently with the active TCOs. After the revocation date (02.01.07), importers must use the replacement TCO entries (TC 0614805 or TC 0614802) and the tariff classifications shown in TABLE B (8708.94.52 and 8708.94.59 respectively) when assessing whether the goods are goods “to which the item in Part III of Schedule 4 … specified in Column 2 of TABLE B applies.” The instrument states that linkage explicitly.
• Duty to establish whether a particular part falls within the textual descriptions. The textual descriptions require importers to determine (a) whether the part is an original equipment or reproduction of goods fitted as original equipment to vehicles; (b) whether the vehicle manufacture date is prior to 1962; and (c) whether, were the goods imported, they would fall within Chapter 87 of the Customs Tariff Act 1987. Those are factual determinations importers must make to claim the TCO treatment.
• Duty to treat the TABLE B exclusions correctly. TABLE A expressly states that the list of parts “being ANY of the goods listed in TABLE A, but NOT including ANY of the goods listed in TABLE B.” That places the three sub-items (tie rod ends; suspension ball joints; oil seals and gaskets) outside TABLE A and into the separate TABLE B entries; importers must therefore not treat those parts under the TABLE A entry after the revocation.

Rights implied by the instrument:

• Right to rely on the replacement TCO entries for tariff treatment where the listed conditions are met. The instrument creates express replacement entries (TC 0614805 and TC 0614802) with explicit Schedule 4 item numbers (“50”) so importers whose goods meet the description may apply the referenced Schedule 4 treatment. The instrument records that linkage in clear terms: “The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 … specified in Column 2 of TABLE B applies.”
• Administrative right to have the active TCO list reflect the updated entries; the delegate’s signature of 02 January 2007 indicates an administrative decision occurred and those new entries are placed on the record from that date.

What the instrument does not change in its text:

• It does not itself grant a statutory entitlement to a customs refund or a retroactive benefit beyond the operative dates recorded; it simply identifies the active TCOs and the Schedule 4 linkage. No adjudicative or dispute resolution process is set out in the instrument itself.

Because the instrument concerns classification and Schedule 4 linkage, the immediate practical duties and rights for importers are documentary and evidentiary: they must hold and produce the facts that show a part meets the conjunctive conditions if they intend to apply the Schedule 4 item specified.

The instrument contains no express penalty provisions, monetary fine schedules, criminal offences, audit procedures, or explicit enforcement mechanisms. It records an administrative revocation and replacement of TCO entries, operative dates, classification codes, and the delegate’s execution. The text does not specify any sanction for non-compliance with the new entries within the instrument itself.

That absence means, on the face of the instrument supplied:

• No penalties are created or altered by this text alone. The instrument does not purport to add or alter any civil or criminal penalty provisions; it only reconfigures TCO entries and links them to Schedule 4 item numbers.
• Enforcement of correct treatment (if any) would rely on the ordinary enforcement framework that applies to customs administration and tariff compliance under the broader statutes referenced (for example, the Customs Act 1901 and the Customs Tariff Act 1995), but the instrument itself does not set out those enforcement powers or procedures.

Practical enforcement implications for affected parties:

• Customs authorities, brokers or auditors checking imports after 02.01.07 will expect import declarations and tariff treatment to reflect the replacement TCOs and Schedule 4 item association recorded in TABLE B. If an importer declares a tariff treatment inconsistent with the active TCOs, standard customs processes (not specified in this instrument) would ordinarily be activated; the instrument does not itself describe them.
• The instrument’s assignment of the Schedule 4 item number “50” in Column 2 carries administrative consequence for tariff application; if an importer incorrectly treats a product under a revoked TCO (0614738) instead of the replacement entries, any challenge or correction would arise through the usual customs channels outside this instrument.

Because penalties and enforcement are omitted from the text, importers and advisers should not assume the instrument changes sanctioning arrangements; it only changes which TCO and Schedule 4 item is the operative reference for the described goods.

The instrument expressly cross-references three statutory materials and operates within their administrative framework. The text itself records those cross-links and so places the replacement TCO entries into the existing statutory architecture.

Statutory cross-references recorded in the instrument:

• Customs Act 1901, s 269SD(2). The instrument states it is made “Under Section 269SD(2) of the Customs Act 1901,” indicating the power to revoke a TCO is drawn from that statutory provision. The instrument therefore functions as an exercise of an administrative power under that Act.
• Customs Tariff Act 1995, Part III of Schedule 4. The TABLE B entries are explicitly tied to an item in Part III of Schedule 4 of the Customs Tariff Act 1995: “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.” This places the TCO entries into the Schedule 4 concessional regime as that Schedule stands.
• Customs Tariff Act 1987, Chapter 87. The textual description uses the criterion “if imported, would fall within Chapter 87 of the Customs Tariff Act 1987,” so the instrument’s applicability depends on classification under that older Tariff Act chapter (the description depends on a Chapter 87 classification test).

Operational interactions:

• The TCO entries alter how goods are to be treated for tariff purposes by linking the listed commodity descriptions to Schedule 4 item “50.” That means customs assessments, declarations and administrative decisions that rely on Schedule 4 will need to reference the replacement TCO entries. The instrument does not alter Schedule 4 itself; it links goods to a Schedule 4 item number.
• Classification work is required at the interface of the instrument and the Customs Tariff Act 1987 chapter structure: whether a given part “if imported, would fall within Chapter 87” is a classification question that imports must answer by reference to the Chapter 87 headings. The instrument depends on that external classification framework to delimit applicability.
• The exercise of delegated authority is evident: the instrument is signed by “Robert Crawford ... Delegate of the Chief Executive Officer.” That shows it operates as a delegated administrative action under the Customs Act 1901 power structure.

What the instrument does not reconcile in text:

• The instrument does not reproduce the operative text of Part III of Schedule 4, nor does it specify tariff rates or give the text of Chapter 87. It relies on those statutory instruments remaining in force and interpretable separately.
• It does not state whether the replacement TCOs amend or interact with other specific TCOs beyond the one it revokes. The only explicit interaction recorded is the revocation of 0614738 and its replacement by TC 0614805/0614802.

In short, the Order is an administrative instrument that must be read and applied in conjunction with the Customs Act 1901 (the delegated power cited), the Customs Tariff Act 1995 Schedule 4 Part III (the concession linkage) and the classification rules embodied in the Customs Tariff Act 1987 (Chapter 87 reference used to delimit the goods).

The instrument itself records a minimal internal amendment history: it revokes a single TCO and records the replacement entries and their operative dates. The specific vintage details provided in the text are:

• The instrument revokes Tariff Concession Order Number 0614738, which the instrument records as “made on 23.11.06”. In the TABLE A entry the original TCO has an “Op. 01.01.07 - TC 0614738” notation, indicating an operative commencement date is associated with the earlier order.
• The revocation is stated to have effect from 02.01.07: the instrument says, “This Revocation has effect from 02.01.07.”
• The replacement TCO entries listed in TABLE B show the same “Op.” date for their operative coverage: both entries in TABLE B bear “Op. 01.01.07” followed by their respective TC numbers (TC 0614805 and TC 0614802). The instrument then states that the TABLE B goods are subject to an item in Part III of Schedule 4 indicated in Column 2 (the value shown is “50”).
• The instrument bears the delegate’s signature and is dated 02 January 2007 (the text: “This is page 2 of 2 Pages of the instrument... Robert Crawford......................Dated 02 January 2007 Delegate of the Chief Executive Officer”).

Internal irregularities or ambiguities in the recorded history:

• TABLE A’s Column 2 text includes an entry that appears as “5002.01.07” in the cell for Schedule 4 Item Number / Last date of effect. That string, as printed, collates a numeric “50” adjacent to a date “02.01.07” without clear separation; the instrument elsewhere records the date of effect more plainly as “02.01.07.” The table formatting in the supplied text does not explicitly parse whether “50” is intended as the Schedule 4 item number and “02.01.07” as the last date of effect, or whether the string is a single malformed entry. The replacement TABLE B entries present Column 2 as “50” only, which suggests the intent was to show Schedule 4 item number 50 and in TABLE A to show that the last date of effect was 02.01.07. The instrument does not correct or annotate that textual presentation; the only explicit date for the revocation is 02.01.07.

• The instrument records three distinct TCO numbers across the pages: the revoked TC 0614738, and the new TC 0614805 and TC 0614802. The “Op. 01.01.07” notation appears against each TCO listing in the Tables. The instrument does not include any subsequent amending instrument or later dates; the document stands as a single revocation-and-replacement event effective at the turn of the year.

The instrument therefore documents a discrete substitution of TCO entries, effective 02.01.07, replacing a TCO made on 23.11.06 and operative from 01.01.07 with two new TCO entries that also bear the 01.01.07 operative notation. The delegate’s date supports that sequencing.

The supplied instrument contains no reference to judicial proceedings, determinations, litigation history, review processes, appeals or case names. The Order is an administrative instrument signed by a delegate of the Chief Executive Officer and dated 02 January 2007; it does not identify any challenge, court decision, tribunal matter or reconsideration.

Therefore, from the text supplied:

• There is no litigation history recorded in the instrument itself.
• The instrument does not record any prior court or tribunal decisions that precipitated the revocation, nor does it indicate any current or prospective appeals or review rights within the document text.

Practitioners who require litigation history or precedent affecting the legal construction of TCOs, Schedule 4 items or the interaction with Chapter 87 classifications must consult external records, court databases, or administrative review determinations. The instrument as supplied is silent on those matters.

The instrument’s structure and wording create multiple practical pitfalls for advisers and importers. The following points are concrete, text-based cautions drawn directly from the instrument.

1. Overlap of long textual descriptions. The TABLE A and TABLE B entries use very similar long descriptions for “PARTS FOR VEHICLES ... being original equipment or reproductions ... manufactured prior to 1962 ... if imported, would fall within Chapter 87 ... being ANY of the goods listed in TABLE A, but NOT including ANY of the goods listed in TABLE B.” That circular reference between TABLE A and TABLE B requires careful parsing: the main list in TABLE A includes a broad set of parts but then expressly excludes the small list in TABLE B. Practitioners must therefore identify precisely whether a part is one of the TABLE B-listed sub-items (tie rod ends; suspension ball joints; oil seals and gaskets) because those items are explicitly carved out and assigned to the replacement TABLE B entries.

2. Two replacement entries with similar descriptors but different tariff classification codes. TABLE B contains two separate entries: one under 8708.94.52 and one under 8708.94.59. Both entries otherwise replicate the long textual description and both show Column 2 as “50.” Importers must therefore determine which tariff classification (8708.94.52 versus 8708.94.59) applies to their specific part. The instrument does not specify the dividing line between those two codes beyond their appearance as separate entries. Misclassification between these two could result in a wrong declaration against the TCO record.

3. Manufacture date cut-off. The instrument limits applicability to parts “manufactured prior to 1962.” That is an objective, discrete chronological test, but it can be factually challenging to prove for older or reproduction parts. The instrument places the burden on the factual record to show the manufacture date; the text does not provide alternative presumptions, tolerances, or evidentiary presumptions.

4. Chapter 87 test. The textual description requires that “if imported, would fall within Chapter 87 of the Customs Tariff Act 1987.” That classification test requires an external classification exercise under Chapter 87. The instrument does not reproduce Chapter 87’s text; importers must independently confirm the relevant Chapter 87 classification. Misreading the Chapter 87 scope may lead to incorrect application of the TCO.

5. Tabular ambiguity in the TABLE A Column 2 cell. TABLE A’s Column 2 shows an unusual combined string (“5002.01.07”) in the Schedule 4 Item Number / Last date of effect cell. The intended meaning appears to be that the Schedule 4 item number is 50 and the last date of effect is 02.01.07, but the instrument’s formatting does not separate those elements clearly. That formatting ambiguity can create record-keeping confusion when mapping the old TCO to the new ones.

6. Effective dates and overlap. The Tables show “Op. 01.01.07” for the old and new TCOs and the revocation has effect “02.01.07.” Practically, that suggests a narrow window around 01-02 January 2007 where operative status shifted. Importers and brokers should be alert to declarations with dates in that window in case varying operative codes were used.

7. No penalties or enforcement text. The instrument contains no enforcement or penalty provisions; it relies on the broader customs legal framework for any correction or sanction. Do not assume the instrument supplies the enforcement architecture; that will remain in the primary statutes and their administrative processes.

8. Delegate signature. The instrument is signed by a delegate rather than directly by the Chief Executive Officer; the signature block reads “Robert Crawford ... Delegate of the Chief Executive Officer.” Where parties rely on standing, delegation chains or internal administrative law challenges to the instrument, the document itself does not provide further delegation detail.

Each of these “gotchas” is observable in the text provided; they create real-world friction points for classification, documentary proof, and operational compliance.

Compliance in response to this instrument is documentary, classificatory and process-driven. The text imposes no new statutory penalties within itself, but it does change which TCO entries and Schedule 4 item references apply to particular parts from the dates recorded. Practical steps, grounded in the instrument’s text, are as follows.

1. Identify affected goods precisely against the Tables. For each part you import or intend to import, compare the physical product to the descriptions in TABLE A and TABLE B:

   • Confirm the part is “PARTS FOR VEHICLES, being original equipment or reproductions of goods fitted as original equipment to vehicles” and that it meets both conjunctive conditions: (a) “if imported, would fall within Chapter 87 of the Customs Tariff Act 1987;” and (b) “manufactured prior to 1962.”
   • If the part is one of the items listed in TABLE B (tie rod ends; suspension ball joints; oil seals and gaskets), treat it under the TABLE B replacement entries. The instrument’s text explicitly moves those items into TABLE B.

2. Determine and apply the correct tariff classification code. The replacement entries in TABLE B show two tariff classification codes:

   • 8708.94.52 for one replacement entry (Op. 01.01.07 - TC 0614805).
   • 8708.94.59 for the other replacement entry (Op. 01.01.07 - TC 0614802). Map your part to one of those codes and declare it accordingly on import documentation if the qualifying conditions are met. The instrument does not supply a rule to pick between those two codes beyond their presence as distinct entries; classification accuracy must be supported by the importer’s internal analysis against the tariff headings.

3. Link to the Schedule 4 Part III item. The TABLE B Column 2 entries show “50.” The instrument states 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.” If your part satisfies the TABLE B descriptor and classification, you should treat the part as subject to the Schedule 4 item shown (item 50) for all purposes that depend on that Schedule. Ensure your declarations and records reference that Schedule 4 linkage.

4. Date-stamp and evidence retention. The revocation takes effect from 02.01.07, and the TABLE entries show operative notation “Op. 01.01.07.” Retain documentary evidence that ties the import event to the correct TCO and operative date:

   • Preserve invoices, manufacturer statements, serial numbers, build records or certificates that substantiate “manufactured prior to 1962.”
   • Retain classification analyses that justify that “if imported, would fall within Chapter 87” determinations.
   • Keep records showing which TCO number and Schedule 4 item were relied upon for each import declaration, particularly for shipments around 01-02 January 2007.

5. Reconcile historic shipments declared under the revoked TCO. If you previously declared parts under TC 0614738 for shipments with dates close to the revocation, undertake an internal reconciliation:

   • Identify any imports declared under 0614738 and determine whether a replacement entry (TC 0614805 or TC 0614802) is the correct classification under the new table.
   • Where necessary, follow the standard customs correction or amendment processes applicable under the broader customs framework (these processes are not detailed in the instrument itself).

6. Avoid treating TABLE A parts that have been expressly excluded. TABLE A’s text emphasizes that the broad list is “but NOT including ANY of the goods listed in TABLE B.” Do not treat TABLE B sub-items as falling under TABLE A; treat them under the new TABLE B entries.

7. Note anomalies in the instrument and seek clarification where necessary. The TABLE A Column 2 presentation includes “5002.01.07” which appears to conflate a Schedule 4 item number and a date. If that presentation creates uncertainty for internal records or declarations, seek internal clarification from customs or maintain a contemporaneous explanatory note linking 50 to the Schedule 4 item and 02.01.07 to the last date of effect recorded for the old TCO.

8. Document reliance on the delegate’s Order. Preserve a copy of the instrument (signed and dated 02 January 2007 by Robert Crawford) in compliance files that substantiate the legal basis for category assignment.

These steps follow directly from the instrument’s content: the replacement of TCO 0614738 by two replacement TCOs; the requirement that the goods fall within Chapter 87 if imported and be manufactured prior to 1962; the splitting-out of the three sub-items into TABLE B; and the Schedule 4 item linkage. The instrument does not prescribe additional procedures, timelines for amendment, or evidentiary rules in text; compliance therefore relies on applying the instrument’s textual descriptions carefully and retaining supporting evidence.