Tariff Concession Revocation Order 16/2012 - Tariff Concession Order 1132501

This instrument relies on three main concepts as stated in the text: (1) statutory authority to revoke and remake Tariff Concession Orders; (2) the mapping between goods descriptions, Customs Tariff classifications and the Schedule 4 item reference; and (3) the operative effective date tying revocation and replacement together.

1. Statutory authority and delegation. The instrument expressly invokes Section 269SD(2) of the Customs Act 1901 as the enabling power for the revocation and remaking of Tariff Concession Orders, and it records that the act is performed by a delegate of the Chief Executive Officer, named Robert Crawford, dated 30 November 2011. The opening paragraph records both the exercise of power to revoke and the power to make new Tariff Concession Orders under that statutory head.

2. Tariff Concession Order mechanics. The instrument uses the standard two-table format common to TCO instruments: TABLE A lists the item being revoked, with a column showing the "Description of Goods including the Customs Tariff Classification" and a column for the "Schedule 4 Item Number Last date of effect"; TABLE B lists the replacement, again with a goods description/Customs Tariff classification and a Schedule 4 Item Number and last date of effect header. The instrument states the legal consequence succinctly: "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 the mechanism by which a recorded Schedule 4 item is made to apply to the goods described.

3. Goods description and classification. Both tables set out an extensive, enumerated list of aluminium kitchen utensils, labelled (a) through (au). The goods descriptions are phrased as "UTENSILS, KITCHEN, aluminium, being ANY of the following:" followed by the long list (e.g. bag dispensers, baking tins, bottles, ... woks). The change effected by the instrument is therefore not in the paragraph of descriptive text but in the numeric Customs Tariff classification shown immediately before that text in each table cell, and in the Schedule 4 item number reported in Column 2.

Because the instrument is silent on the substantive content of the Schedule 4 items themselves (it does not quote or explain what item "50" or "5031.12.11" confers), the core legal operation recorded here is the mapping: goods description -> tariff subheading -> Schedule 4 item reference. The instrument therefore changes which Schedule 4 item (as recorded on the face of the TCO) applies to the enumerated aluminium kitchen utensils, commencing 1 January 2012.

Finally, the instrument includes administrative notations: the revoked TCO is recorded as "TC 0708943" with an "Op." date given in TABLE A as "13.06.07 - TC 0708943" and the replacement TCO is recorded in TABLE B as "Op. 01.01.12 - TC 1132501". The instrument is three pages long as shown by the printed page footers.

The instrument affects the specific set of goods enumerated in the tables, and any party whose customs classification, concessions record or tariff calculations rely on the now-revoked TCO 0708943 or on the new TCO 1132501. The text identifies the goods precisely: each table cell begins with a Customs Tariff Classification number followed by the phrase "UTENSILS, KITCHEN, aluminium, being ANY of the following" and then lists items (a) to (au). Those items are the objects whose concession status is altered on the instrument’s effective date.

Parties that will notice the effect on day-to-day operations include any entity that uses the particular Tariff Concession Order number when interacting with customs administration records, because the instrument revokes one TCO and substitutes another with a different Customs Tariff classification and Schedule 4 item reference. Although the instrument does not name commercial parties, by its nature it changes the statutory record that determines which Schedule 4 item applies to the listed goods. Therefore any declaration, accounting or internal compliance process that references the revoked TCO number TC 0708943 will need to be updated to reflect TC 1132501 for entries governed by or dated on or after the instrument’s stated effective date.

Decision-makers recorded in the instrument are the delegate of the Chief Executive Officer named Robert Crawford, who signs and dates the instrument. The instrument records the dates that are relevant for administrative reckoning: the revoked order was "made on 09.11.07" and has an operational notation "Op. 13.06.07 - TC 0708943", while the replacement operation is recorded "Op. 01.01.12 - TC 1132501"; the revocation and replacement are effective from "01.01.12". The instrument itself is dated 30 November 2011.

Because the instrument expressly ties the 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", the parties affected also include any person relying on Part III of Schedule 4 for tariff concessions for these goods. The instrument does not state or describe the contents of Part III Schedule 4 items themselves; it only records which item number is to be applied to the listed goods from the effective date.

The instrument itself does not create broad new statutory duties or rights in express terms beyond the two operative actions recorded: revocation of an existing Tariff Concession Order and creation of a replacement Tariff Concession Order for the same described goods. The principal legal effects recorded are administrative and mapping in character.

• Duty to apply the new TCO record after the effective date. The instrument states that the revocation "has effect from 01.01.12" and that the Order (the replacement) "shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation" (opening paragraph). Practically, this records a transition: from 01 January 2012 the revoked TCO ceases to operate and the replacement TCO is to take effect. Entities administering or relying on the TCO register must therefore use the new entry for any matter governed by the concession from that date.

• Right recorded by the instrument. The instrument records 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 a declaration in the public register linking the described goods to a Schedule 4 item number as of the effective date. The instrument thereby establishes, for administrative purposes, that the particular Schedule 4 item applies to those goods; the instrument does not itself detail the operative legal effects of the Schedule 4 item.

• Delegate’s power and responsibility. The instrument demonstrates the exercise of the delegate's power under Section 269SD(2) of the Customs Act 1901 to revoke and to make Tariff Concession Orders. The text records the delegate’s identity and the date. The delegate performs the duty of amending the TCO register by revocation and remaking.

• Particularity and exclusivity of the goods description. The tables list the goods in an enumerated, itemised manner, and the replacement TCO applies to "ANY of the following" items listed. That formulation implies that the concession applies only to goods falling within the enumerated list as set out in Column 1. The instrument thereby imposes a practical duty on users to confirm that the good being claimed under the TCO matches one of the enumerated items, because the instrument does not itself broaden the descriptive category beyond the list.

What the instrument does not do in express terms, and therefore does not create on its face, is set out penalty provisions, compliance mechanisms, or dispute resolution steps. It also does not describe the substantive content of the Schedule 4 items it references, nor the precise duty or concession rates that may flow from those Schedule 4 item numbers. Those matters remain in the legislation and schedules to which the instrument cross-references, and are not reproduced in this text.

This instrument does not itself set out any penalties, fines, sanctions or enforcement mechanisms. The text is narrowly administrative: it revokes TCO 0708943 and substitutes TCO 1132501, it records the effective date of the revocation and replacement, and it links the goods in TABLE B to an item number in Part III of Schedule 4 to the Customs Tariff Act 1995. The instrument contains no express provision that imposes penalties or prescribes enforcement procedures arising from non-compliance with the new or revoked TCOs.

Because the instrument expressly relies on Section 269SD(2) of the Customs Act 1901 as its enabling power, any penalties or enforcement relating to incorrect tariff treatment, false declarations, or misuse of concessions would need to be found in the principal Acts referenced, notably the Customs Act 1901 and the Customs Tariff Act 1995. Those Acts are not printed within this instrument, and the instrument does not reproduce their penalty or enforcement provisions. The only enforcement-relevant content in this instrument is the administrative recording of which Schedule 4 item (as listed in Column 2) applies to the goods in COLUMN 1 of TABLE B, from the effective date.

In practical terms implied by the administrative operation, the logical enforcement risk for a user would be the usual one: if a goods declaration or claim references an incorrect or revoked TCO this instrument will be the document demonstrating that the particular concession number was revoked as at 01.01.12 and replaced by a different TCO entry. The instrument itself, however, does not set out which agency will enforce that fact, nor the sanctions that flow from an incorrect claim, nor an appeal mechanism. Those are matters to be located in the governing Acts and administrative practice and are not included in this instrument.

The instrument records two express cross-references to primary legislation. First, the enabling power is described as "Section 269SD(2) of the Customs Act 1901" (opening paragraph), which is the statutory head under which the revocation and remaking are effected. The instrument does not quote that section, but by naming it it signals that the revocation and the making of the new Tariff Concession Order are exercises of statutory delegated power under the Customs Act framework.

Second, the instrument ties the replacement TCO to the Customs Tariff Act 1995. It 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" (opening paragraph). That sentence is the functional interaction: the instrument records on the TCO register which item in Part III of Schedule 4 is to be applied to the listed goods. The instrument therefore operates as a connective, administrative instrument that links particular described goods to an enumerated item in a Schedule to the Customs Tariff Act.

The instrument does not reproduce the text of Schedule 4, nor does it explain the legal consequence of a particular Schedule 4 item. Therefore the substantive legal consequences for duties, exemptions, rates, or other tariff treatment remain to be determined by reference to the Customs Tariff Act 1995 and its Part III Schedule 4. In other words, this instrument is an administrative mapping device; the substantive legal effect depends on the contents of the statutory schedules it references.

There is also an implicit temporal interaction between the instrument’s effective date and other statutory or administrative time points. The instrument states the revocation is effective from 01.01.12 and that the replacement TCO "shall have effect from the date notified in paragraph (a) above" (opening paragraph). Any interaction with statutory provisions that depend on the date of a TCO, for example the timing of concessions or record-keeping obligations, will be determined by those other statutes as at the date recorded in this instrument. This instrument itself does not attempt to displace or restate any part of the Customs Act 1901 or the Customs Tariff Act 1995 beyond the limited recording function described.

Finally, the instrument is a formal administrative instrument within the customs legal architecture. It records an exercise of delegated power, and therefore sits within the hierarchy of subordinate instruments that operate under the Customs Act and Customs Tariff Act; the instrument’s legal operation is therefore contingent on the underlying statutory framework referenced explicitly in the text.

The instrument itself records a short amendment history consisting of the revocation and the replacement, together with dates and registry notations. The key recorded entries are as follows:

• The revoked Tariff Concession Order is identified as "Tariff Concession Order Number 0708943 made on 09.11.07" (opening paragraph). In TABLE A the goods entry includes the operational notation "Op. 13.06.07 - TC 0708943". The instrument documents the revocation of that earlier TCO.

• The replacement Tariff Concession Order is recorded in TABLE B and carries an operational notation "Op. 01.01.12 - TC 1132501" (TABLE B). The instrument states it "make[s] in its place the Tariff Concession Orders described in TABLE B" (opening paragraph), and that the replacement order "shall have effect from" the revocation’s effective date (01.01.12).

• The instrument itself is dated and signed by the delegate: the printed footer on each page reads "This is page X of 3 Pages of the instrument...............Robert Crawford..........Dated 30 November 2011 Delegate of the Chief Executive Officer" (appearing on the pages). Thus the administrative act was performed and dated 30 November 2011, with an effective date of 1 January 2012.

There are minor textual artifacts in the instrument that bear on its amendment-history reading. For example, the TABLE A entry repeats on page 1 and on a subsequent page the listing of items continues, and there is a final page that again repeats the delegate’s signature and date. The instrument shows a continuous chain: the original TCO operative notation (TC 0708943, with both 13.06.07 and a made-on date of 09.11.07 recorded) is revoked, and a new concession (TC 1132501) is made to take effect concurrently with the revocation.

No other amendments, revocations or consequential modifications are recorded in this instrument. The instrument contains no express savings, transitional exemptions, or retroactive-date provisions beyond the statement that the revocation has effect from 01.01.12 and the replacement shall have effect from that date as well.

This instrument contains no reference to litigation, court decisions, appeals, or disputes. The text is a straight administrative order recording a revocation and replacement. There are no cases cited, no references to tribunal determinations, and no statements that the instrument arises from or is subject to any litigation process. The instrument therefore has no litigation history recorded within its pages.

Absent any litigation references, readers must look to other sources outside this instrument for any contested interpretations of the relationship between TCO entries and Schedule 4 item application, or for challenges to the delegate’s exercise of power under Section 269SD(2) of the Customs Act 1901. Those matters are not addressed or evidenced in this instrument.

The instrument’s text contains several features and formatting particulars that practitioners should note because they can cause misreading or administrative error if taken at face value without careful checking against primary registers and the underlying Acts.

1. Tariff classification number change. TABLE A lists the goods under Customs Tariff Classification "7615.19.00", while TABLE B lists them under "7615.10.00". The goods description text in both tables is otherwise identical. The change in the numeric subheading is the principal mechanical alteration effected by the instrument. A practitioner must not assume the goods description alone controls entitlement; the TCO as recorded links a specific tariff classification to a Schedule 4 item, and this instrument changes that numeric linkage.

2. Schedule 4 item field values are terse. TABLE A shows the value "5031.12.11" in Column 2 under the heading "Schedule 4 Item Number Last date of effect". TABLE B shows "50" in Column 2 under the same heading. The instrument does not explain the meaning of "5031.12.11" or "50" within the pages supplied. Users should therefore avoid assuming what either numeric value confers until they consult the relevant Part III Schedule 4 text in the Customs Tariff Act 1995 or the administrative registers that explain internal coding conventions. The instrument itself only records which item number is to be applied.

3. Effective date mechanics. The instrument states the revocation "has effect from 01.01.12" and that the replacement order "shall have effect from the date notified in paragraph (a) above" (opening paragraph). That dual phrasing means both the revocation and the new order are tied to the same effective date. For any goods moving around that date, users must take care to determine which TCO applied to a given import operation based on the date of the relevant customs action or declaration. The instrument does not elaborate transitional arrangements for goods imported before or after the effective date.

4. Identical goods description, distinct legal consequences. The descriptive text in Column 1 is extensive and identical across the tables. Because the only recorded change is the tariff classification number and the Schedule 4 item number, there is a risk that personnel who rely solely on the textual description and not on the numeric classification or Schedule 4 linkage will miss the legal change. The instrument makes clear the legal relevance of the numeric entries: the new TCO ties the goods to a different Schedule 4 item number.

5. Document formatting and duplication. The instrument reproduces page footers and repeated lines such as "This is page 1 of 3 Pages of the instrument" and the delegate’s signature across pages. The goods listing is continued across pages. Users copying or transcribing the instrument must ensure they include the full list (items (a) to (au)) as the enumeration extends across multiple pages and repeated headings.

6. Ambiguity in "Last date of effect" header. The Column 2 header is shown as "Schedule 4 Item Number Last date of effect" but the column values in this instrument do not include a recognisable date string such as DD.MM.YY. Instead the column contains numeric identifiers. That suggests the header is a combined heading but in practice this instrument uses the column to show the Schedule 4 item identifier rather than a calendar date. Users should confirm whether a last-date-of-effect applies by reference to the central TCO register or relevant administrative records rather than relying on the printed column header alone.

7. No reproduced Schedule 4 content. The instrument links goods to a Part III Schedule 4 item but does not restate the operative concession conditions or duty consequences that attachment would produce. Practitioners must therefore consult the primary legislation or an administrative register to see what, if any, tariff treatment or concession the Schedule 4 item provides.

8. Potential for clerical misapplication. Because the replacement TCO entry is recorded as "Op. 01.01.12 - TC 1132501" within the same text cell as the goods description in TABLE B, it is possible for users to overlook the separate numeric Schedule 4 item column and apply the wrong internal codes when updating systems. Careful transcription is necessary.

In short, the primary gotchas are the narrowness of the instrument’s content, its reliance on numeric identifiers that are not explained in-text, and the proximity of an effective date to the instrument’s signing date. Each of those can generate administrative errors unless the register, the relevant Schedule 4 materials and the effective-date rules are consulted.

To align with the change recorded in this instrument, a practical checklist grounded in the instrument’s text is as follows. Each item below reflects only the changes and instructions present in the instrument.

1. Update administrative records and declaration templates. The instrument revokes TCO 0708943 and replaces it with TCO 1132501 effective 01.01.12. Organisations that store or reference TCO numbers in customs declaration templates, internal tariff lookup tables, accounting ledgers, inventory management systems and compliance manuals should update those records so that, from 01 January 2012, references to the concession for the enumerated aluminium kitchen utensils point to TC 1132501 and to the Customs Tariff Classification and Schedule 4 item recorded in TABLE B.

2. Verify the exact goods descriptions against the enumerated list. Both TABLE A and TABLE B use the identical enumerated description "UTENSILS, KITCHEN, aluminium, being ANY of the following" followed by items (a) through (au). Ensure that the item to be declared exactly matches one of the enumerated items, because the instrument’s legal operation ties the concession to that enumerated list. Do not rely on an approximate text match; confirm the particular item falls within the list as set out in the instrument.

3. Change the numeric tariff classification where applicable. TABLE A records "7615.19.00" for the revoked TCO; TABLE B records "7615.10.00" for the replacement TCO. Update tariff classification codes in electronic systems and customs declaration forms for any items covered by the replacement TCO so the numeric code aligns with the Table B entry in the instrument.

4. Apply the referenced Schedule 4 item as recorded. The instrument states unambiguously 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." For the replacement entry Column 2 shows "50". After updating internal records, ensure that any reliance on a Schedule 4 item for tariff treatment consults the Schedule 4 item "50" as the item to be applied to these goods from 01.01.12. Because the instrument does not reproduce the Schedule 4 item’s content, obtain the text of Part III Schedule 4 item 50 from the Customs Tariff Act 1995 or from the administrative register before claiming any tariff consequences.

5. Time declarations around the effective date. The instrument makes the revocation and the replacement effective on 01 January 2012. For any imports or declarations that straddle that date, determine which TCO applied to the transaction by reference to the relevant date of importation, entry lodgement or other statutory timing rules outside the instrument. Where uncertain, confirm with the customs authority or in the official TCO register whether the earlier TCO or the replacement applies to a particular entry.

6. Retain the instrument as part of the file-note for the concession. The instrument is dated 30 November 2011 and is signed by the delegate. Retain a copy of this instrument (including the page footers and full enumeration) in the compliance file for the relevant goods so there is a record of the revocation and replacement and the exact goods description and numeric identifiers that were changed.

7. Seek authoritative text of the Schedule 4 item and the Customs Act provision if needed. Because this instrument references Section 269SD(2) of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995 without reproducing their operative text, practitioners should obtain those statutory texts to confirm the substantive consequences of the Schedule 4 item, the appeal and enforcement pathways, and any associated obligations that may flow from relying on the new TCO.

8. Notify relevant stakeholders. If you administer or advise on customs concessions for external clients, notify them of the revocation of TC 0708943 and the establishment of TC 1132501 effective 1 January 2012, and provide the precise list of enumerated items as recorded in the instrument so clients can confirm whether their product lines are covered.

9. Verify last-date-of-effect and register notes. The instrument’s Column 2 header combines "Schedule 4 Item Number" and "Last date of effect" but the entries in the column are not self-evidently calendar dates. Confirm whether any "last date of effect" applies to either the revoked or replacement entry by checking the official TCO register or administrative notes that accompany the Schedule 4 items, rather than relying on this instrument’s column header.

In sum, compliance consists of updating numeric classifications and the recorded Schedule 4 linkage for the enumerated aluminium kitchen utensils from 01 January 2012, retaining the instrument as the administrative evidence of the change, and consulting the underlying statutory Schedule 4 and the Customs Act provisions for any substantive legal or enforcement consequences that the instrument does not itself state.