Tariff Concession Revocation Order 13/2012 - Tariff Concession Order 1130502

This instrument operates through the established administrative mechanism of Tariff Concession Orders. The key statutory hook explicitly named is s 269SD(2) of the Customs Act 1901, which authorises a delegate of the Chief Executive Officer to revoke a Tariff Concession Order. The instrument uses that power to revoke one named TCO (TC 0708935) and to substitute another (TC 1130502). The replacement is effected by specifying, in Table B, the tariff classification (a Harmonized System/Customs Tariff heading) and the Schedule 4 item number that will apply to the goods after the date of effect.

The instrument distinguishes three discrete data points for the listed goods: (1) the Customs Tariff classification code (7615.19.00 in the revoked order, 7615.10.00 in the new order), (2) the descriptive identification of the goods (an exhaustive catalogue of specified aluminium household utensils, introduced by the phrase “being ANY of the following”), and (3) the Schedule 4 Part III item number to which those goods are to be matched (5031.12.11 in the revoked order, 50 in the replacement). The operative effect is to change the mapping between this set of imports and the Schedule 4 regime, via reassignment to a different Schedule 4 item number and a different tariff subheading.

The instrument’s Tables use administrative shorthand: “Op.” followed by a date and “TC” followed by a number. The “Op.” date appears to mark the operative commencement date for the original and replacement entries respectively (Op. 13.06.07 for TC 0708935; Op. 01.01.12 for TC 1130502). The instrument’s main operative time-line is set by paragraph (a) , the revocation has effect from 01.01.12 and the replacement order is given effect from the same date.

The description of goods is presented as an enumerated list prefaced by “UTENSILS, HOUSEHOLD, aluminium, being ANY of the following,” followed by items (a) to (ab). That drafting style narrows the TCO to a defined set of named articles rather than an open-ended category. The instrument does not itself explain the policy rationale, tariff rates, or the content of Schedule 4 item 50; it performs the administrative function of revocation and substitution of a TCO entry and the mapping to Schedule 4.

The instrument's immediate legal subjects are importers and their agents who import aluminium household utensils that fall within the precise list in Column 1 of the Tables, and officials within the Department responsible for administering TCOs, the Customs Act 1901, and the Customs Tariff Act 1995. The instrument’s text makes clear that it changes which Part III Schedule 4 item applies to those goods; the parties who therefore gain or lose access to whatever concessions attach to the referred Schedule 4 item are the importers, brokers, freight forwarders and consignors who lodge entries for those goods.

Because the instrument replaces an existing TCO (TC 0708935, Op. 13.06.07) with a new TCO (TC 1130502, Op. 01.01.12), subjects who previously relied upon the earlier TCO must operate under the new order from 01.01.12 onward. The instrument does not list exporters, downstream manufacturers, retailers, consumers or other domestic parties directly; however, these parties may be indirectly affected to the extent that changes in tariff treatment, classification, or administrative compliance affect landed costs and supply-chain decisions. The instrument itself does not set tariff rates or state whether the new Schedule 4 item confers the same concession as the old item; it only ties the described goods to a particular Schedule 4 item number.

The Departmental delegate who exercises the authority is also a named actor: Robert Crawford, “Delegate of the Chief Executive Officer,” dated 29 November 2011. That identifies who made the administrative decision on behalf of the agency and thus who bears the formal administrative responsibility for the revocation and substitution recorded in the instrument.

Finally, customs compliance and audit functions within the administration are implicated because import declarations, tariff classifications and reference to Schedule 4 items are core to customs processing. Any importer who fails to reference the correct TCO or Schedule 4 item after the effective date could face administrative correction or other action under the operative customs framework; the instrument itself does not set out penalties or enforcement processes in its text.

The instrument creates no novel statutory duties or rights beyond the administrative effect of revoking one Tariff Concession Order and making another. Its immediate legal operation imposes functional duties on importers and declarants to use the updated customs classification and Schedule 4 item when declaring the listed goods after the specified effective date. Specifically, from 01.01.12 the goods in 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 language allocates the right to apply whatever concession, measure or treatment is associated with Schedule 4 item 50 to importations classified as 7615.10.00 matching the listed descriptions.

Conversely, the revocation of TC 0708935 under paragraph (a) terminates the prior administrative linkage between the listed goods and Schedule 4 item 5031.12.11 as of 01.01.12. Rights that depended on the earlier TCO cease to operate for new importations from that date. The instrument does not include transitional provisions, savings clauses, or express protection for goods entered prior to the revocation date; it therefore operates as a straightforward revocation and substitution effective on the date stated.

The instrument references s 269SD(2) of the Customs Act 1901 as the source of authority for the revocation. That indicates the decision-maker’s statutory power to revoke TCOs; the instrument records that the delegate exercised that power. The instrument does not purport to create rights enforceable beyond the statutory regime it references; any enforcement of duties, challenges or disputes would arise under the Customs Act 1901, the Customs Tariff Act 1995, or applicable administrative review mechanisms, none of which are expanded or modified by the text of this instrument itself.

Practically, duties on importers will include ensuring that import declarations from the effective date reflect the new classification code (7615.10.00) and the Schedule 4 item number (50) where appropriate. Rights likely to matter to importers are the right to claim whatever concession is attached to the new Schedule 4 item, and the termination of rights under the old TCO for new entries after the revocation date.

The instrument itself does not create or specify criminal or civil penalties, nor does it include enforcement provisions. Its operative content is limited to revoking an existing TCO and making a replacement TCO with a new classification and Schedule 4 item number. Enforcement and penalty regimes that could apply to incorrect classification, false declarations, or other breaches of customs law are part of the overarching statutory framework (the Customs Act 1901 and the Customs Tariff Act 1995), which the instrument invokes by reference. The instrument, however, contains no additional penalty provisions.

Because the instrument is made under s 269SD(2) of the Customs Act 1901, enforcement consequences for failing to comply with customs law - such as lodging incorrect declarations or claiming an incorrect Schedule 4 concession - would be enforced under the Act and related administrative rules and processes. The text supplied does not reproduce those enforcement provisions or indicate any change to them. The instrument is silent on audit, rectification or transitional arrangements that could mitigate enforcement exposure for importers who continue to rely on the revoked TCO after the effective date.

The practical enforcement risk for an importer flows from the mismatch between declared classification/concession and the order in force on the date of importation. From 01.01.12 import declarations should align with the replacement TCO (Table B); failure to do so could expose the declarant to the usual administrative consequences under customs law, but the instrument itself does not change or specify those consequences. The named delegate (Robert Crawford) and the signed date (29 November 2011) locate the administrative exercise of revocation authority, but do not themselves generate enforcement processes beyond what the primary statutes provide.

The instrument expressly operates under and in relation to two statutory frameworks named in the text. First, it is made “Under Section 269SD(2) of the Customs Act 1901,” which is the statutory authority cited for revocation. Second, the instrument ties the listed goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 by saying 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 instrument therefore functions as an administrative linkage between a customs tariff classification (a Customs Tariff heading) and a Schedule 4 concession item under the Customs Tariff Act.

The instrument revokes a prior Tariff Concession Order (TC 0708935) and makes a replacement (TC 1130502). That interaction means the instrument changes which Schedule 4 item number importers should rely on when claiming the concession or treatment for the enumerated goods. The instrument itself does not repeal or amend primary statutes; it exercises a statutory power within the existing legislative framework to alter the administrative treatment of a defined set of imported goods.

No other Acts, instruments or regulations are mentioned in the provided text. The instrument does not include express savings or transitional provisions that would preserve rights under the revoked TCO for goods entered before the effective date. It therefore interacts with the broader customs compliance and administrative regime insofar as declarations, assessments, and concession claims are governed by the Customs Act 1901 and the Customs Tariff Act 1995. Any disputes or administrative review arising from the revocation or the replacement TCO would proceed under the review and dispute mechanisms embedded in the applicable statutes; the instrument itself does not set or alter those procedures.

The instrument itself records a very concise amendment history in two entries. The table structure documents the prior Tariff Concession Order and the replacement:

• The revoked entry is recorded as Tariff Concession Order Number 0708935, originally operating from 13.06.07 (Op. 13.06.07 - TC 0708935), and associated in Table A with tariff classification 7615.19.00 and Schedule 4 item number 5031.12.11. The instrument states that TCO 0708935 is revoked effective from 01.01.12.

• The replacement entry is recorded as Tariff Concession Order Number 1130502, operating from 01.01.12 (Op. 01.01.12 - TC 1130502), associated in Table B with tariff classification 7615.10.00 and Schedule 4 item number 50.

The instrument is dated 29 November 2011 and signed by Robert Crawford as delegate of the Chief Executive Officer. That date is the signature date for the instrument; the operative effect is recorded as 01.01.12 for both the revocation and the new TCO. No other amendments to either the Customs Act 1901 or the Customs Tariff Act 1995 are contained in the instrument. The document does not record any prior amendments to TC 0708935 other than its original operative commencement (Op. 13.06.07). The instrument supplies no history of consultations, review processes, or reasons leading to revocation and reissuance. There is no record within the text of previous revocations, extensions, or modifications beyond the original Op. date for TC 0708935 and the creation Op. date for TC 1130502.

The instrument contains no statement of litigation history. It does not cite any cases, judicial decisions, or administrative appeals. There is no indication in the text of legal proceedings challenging the revocation or the making of the replacement TCO, nor does it reference any precedent or legal determinations. The only legal references in the text are to the statutory head of power (s 269SD(2) of the Customs Act 1901) and to the Customs Tariff Act 1995 (Part III of Schedule 4), neither of which in this instrument are accompanied by case citations or commentary.

Because the instrument is an administrative order, any litigation that might arise in practice,such as review of the delegate’s exercise of power, challenge to the applicability of the Schedule 4 item to particular goods, or disputes over retrospective application,would proceed under the relevant statutory review and judicial mechanisms provided by the Customs Act 1901 and general administrative law. The instrument itself does not signal that any litigation exists or has occurred.

Several practical drafting and administrative features of this instrument can produce compliance risks or implementation surprises if not read closely.

1. Narrow product description, enumerated list: The TCO description uses the phrase “being ANY of the following” followed by items (a) to (ab). That drafting means only the specifically listed articles are covered. Importers who import similar but non-listed aluminium utensils must not assume coverage. The instrument duplicates the same list in Tables A and B, so a marginal difference in naming or product function between an imported good and an enumerated item could be determinative.

2. Change of tariff subheading: The revoked order uses tariff classification 7615.19.00, the replacement uses 7615.10.00. A small numeric change in tariff heading can matter for customs classification systems, and declarants must ensure they use the precise code set out in Table B after 01.01.12. A mistaken retention of the old code risks an incorrect claim under the revoked order.

3. Schedule 4 item number change: Table A lists the Schedule 4 item number as 5031.12.11 (for the revoked order) and Table B lists item number 50 for the replacement. The instrument’s operative text ties the replacement to “the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B.” Users must therefore ensure they claim the correct Schedule 4 item number (50) rather than the earlier item number after the effective date.

4. Effective date and signature timing: The instrument is signed on 29 November 2011 but gives the revocation and replacement effect from 01.01.12. That gives a limited window between signing and effect. Importers with stock in transit or with entries post-dating 01.01.12 should check whether their declarations fall before or after the effective date. The instrument contains no transitional or saving clause for entries around the change-over.

5. Absence of explicit transitional or penalty guidance: The instrument does not specify transitional arrangements, savings for prior entries, or administrative remedies for errors arising from the change. That absence shifts the onus on importers and customs clearance agents to ensure correctness, and to rely on the wider statutory and administrative framework if issues arise.

6. Administrative reference items (Op./TC codes): The Tables include “Op.” dates and “TC” numbers. These references are administrative identifiers; reliance on them in declarations should be checked against the customs system’s requirements for how TCOs and Schedule 4 items are cited on import documentation.

7. Uncertainty as to concession content: The instrument identifies which Schedule 4 item applies but does not itself state what concession or tariff outcome item 50 delivers. Users must therefore consult the Customs Tariff Act 1995 (Part III of Schedule 4) to determine the substantive tariff effect or concession attached to item 50.

8. Delegate signature: The instrument is signed by a delegate of the Chief Executive Officer, not the CEO. Some stakeholders may seek to verify the procedural propriety of the delegation under s 269SD(2), though the instrument records the delegate’s name and signature.

To align with the change effected by this instrument, importers, customs brokers and clearance agents should take the following concrete steps, all tied to the instrument’s operative content:

1. Update tariff classification on future import declarations: From the effective date 01.01.12, ensure that goods matching the enumerated description are declared under tariff classification 7615.10.00, not 7615.19.00, where the product falls within the listed items (a) to (ab). The instrument itself ties the new TCO to 7615.10.00 in Table B.

2. Reference the correct Schedule 4 item number: For claims of concession or treatment under the Customs Tariff Act 1995, reference Schedule 4 item number 50 (Column 2, Table B) on documentation where the customs system requires the Schedule 4 item cited. Do not continue to use the prior item number (5031.12.11) after the effective date.

3. Verify product fit against the enumerated list: The TCO applies only to goods “being ANY of the following” enumerated items. Where product labelling or function is ambiguous, evaluate whether the imported article fits one of the listed descriptions (for example, “plant pots or hanging planters” vs other containers). If classification is uncertain, seek an advance ruling or internal legal advice before claiming the TCO.

4. Check timing of imports and entries: Confirm whether goods are entered into the customs system before or after 01.01.12. The instrument gives the revocation and new order effect from that date. Entries lodged before that date may rely on the prior TCO; entries on or after that date must comply with the replacement TCO. Maintain documentary evidence of entry dates and shipping documents to support any post facto queries.

5. Reconcile internal systems and commercial contracts: Update customs-ERP mappings, invoicing, landed-cost models and procurement documentation that reference the prior TCO (TC 0708935) to reflect the new TCO (TC 1130502) and the new tariff code, so that pricing, duties and cost forecasts use the correct legal basis.

6. Record-keeping and audit trail: Keep copies of the instrument, the Tables, and internal classification decisions to demonstrate due diligence in customs compliance. The instrument as signed by the delegate (Robert Crawford, dated 29 November 2011) should be kept with import records for the period surrounding the change.

7. Seek clarification where necessary: Because the instrument does not state the substantive concession attached to Schedule 4 item 50 nor include transitional provisions, consult the Customs Tariff Act 1995 Part III Schedule 4 and the relevant administrative guidelines or contact the administering agency if there is ambiguity as to the concession or its application.

8. Consider administrative review channels: If the importer believes the new TCO has been improperly applied to their goods, or if an entry is corrected by customs, the instrument itself does not specify appeal routes; any dispute should be pursued under the review and appeal mechanisms available in the Customs Act 1901 and related administrative law procedures.

Following these steps aligns operational practice with the instrument’s two concrete changes: the shift from tariff heading 7615.19.00 to 7615.10.00 for the enumerated aluminium household utensils, and the reassignment to Schedule 4 Part III item number 50 as recorded in Table B, effective 01 January 2012.