Tariff Concession Revocation Order HS2007/304A - Tariff Concession Order 0614257

The instrument operates through a small set of legal and technical concepts. Those concepts are stated in the instrument and determine what is changed and how that change is expressed.

• Tariff Concession Order (TCO). The instrument revokes a named Tariff Concession Order (TC 9703287) and substitutes a new Tariff Concession Order (TC 0614257). The Tables identify the operative TCO numbers, the operative dates (Op.), and the customs tariff classifications that are the subject of the concession order entries. The TCO identification codes appear in the Tables (TC 9703287 in Table A; TC 0614257 in Table B).

• Revocation by delegate under statutory power. The action is taken by a delegate of the Chief Executive Officer under Section 269SD(2) of the Customs Act 1901. The instrument records the delegate’s name and the date of signature (Robert Crawford, Dated 20 June 2007).

• Tariff classification as expressed by HS headings. The Tables record the goods against particular tariff classifications: Table A lists 8421.19.90, Table B lists 8421.19.00. The difference is textual and may be material for customs processing and product classification.

• Specification of goods. Both Tables reproduce the descriptive specification of the goods at length. That specification is technical: "CENTRIFUGES, bench-top, complying with at least 8 of the following" and then a list of nine numbered features (a) to (i), including maximum speed, microprocessor control, refrigeration details and dimensions, maximum g-force, run time and so on. The description is the operative definition of the goods for these TCO entries.

• Schedule 4 item application. The replacement Table B links the goods to "the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of Table B." Column 2 in Table B records the number "50". The instrument therefore declares that the goods in Column 1 of Table B are goods to which that Schedule 4 item applies.

• Operative dates and retroactivity. The instrument explicitly gives the revocation effect from 01.01.07 and records the replacement TCO as "Op. 01.01.07 - TC 0614257." The original TCO is recorded as "Op. 01.07.97 - TC 9703287." The instrument itself is dated 20 June 2007.

These concepts combine to effect a mechanical re-assignment of a particular, technically described bench-top centrifuge product from one TCO entry to another, changing the recorded tariff classification code and the Schedule 4 item number that is said to apply to that product.

The instrument directly affects persons and entities engaged in the importation, customs clearance, classification, brokerage, or supply of the specified bench-top centrifuges. The instrument’s text identifies the goods precisely; anyone importing goods that meet that descriptive specification will be subject to the change recorded.

• Importers and customs brokers. Those who lodge import entries for goods matching the Table 1/Column 1 description will need to observe that, from 01.01.07, the listed Tariff Concession Order number that applied to those goods has been revoked and replaced. Practically, importers and their customs brokers must ensure the proper use of the replacement TCO number (TC 0614257) and the classification 8421.19.00 reflected in Table B when dealing with entries relating to those goods.

• Sellers, distributors and manufacturers. Australian distributors or agents handling these bench-top centrifuges will be affected to the extent they rely on customs treatment for pricing, cost structures and sale terms. The instrument itself does not mention supply contracts, but the change in the recorded TCO and schedule item may alter the customs documentation required for sales into or out of Australia for the described goods.

• Customs administration and delegates. The instrument was made by a delegate of the Chief Executive Officer under s 269SD(2) of the Customs Act 1901. Execution by a named delegate (Robert Crawford) shows who within the administration exercised the power. The instrument will be an administrative record to be acted on by customs officers for classification and TCO application purposes.

• Record-keepers and compliance officers. Organisations that maintain tariff codification tables, entry processing systems, and compliance logs must update records to reflect the classification change from 8421.19.90 to 8421.19.00 and the replacement TCO. The instrument does not itself specify any administrative follow-on steps, but its text imposes an obligation on these parties to align their internal records with the instrument.

The instrument does not name private parties, statutory beneficiaries, or third parties directly beyond the product description. It does not set out duty rates, refunds, or dispute resolution mechanisms. Where duties or concessions attach to Schedule 4 items, the instrument links the goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 by number ("50"), thereby altering which Schedule 4 item applies to the described goods; any concrete fiscal effect that follows from that linkage is not stated in the instrument itself.

The instrument is short and technical; it creates one clear administrative duty and one attendant right that follows from the revocation and substitution.

• Administrative duty to recognise the revocation and substitution. The primary duty imposed by the instrument is on customs officials and plate-keepers of tariff entries to recognise that Tariff Concession Order Number 9703287 (Op. 01.07.97) has been revoked with effect from 01.01.07 and that Tariff Concession Order TC 0614257 (Op. 01.01.07) now applies to the goods described in Table B. The instrument expressly sets those operative facts and dates.

• Duty on affected importers and brokers to use the replacement TCO and classification. While the instrument does not use the language "importers must", its effect is to change which TCO and Schedule 4 item apply to the described goods. Practically, importers, customs brokers and classification officers have a duty to apply the replacement TCO and use the classification shown in Table B when processing those goods.

• Right to be treated under the Schedule 4 item specified. Table B states that the goods in Column 1 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 an asserted right of the importer, insofar as the instrument binds the customs administration to treat the goods as falling under that Schedule item number "50", from the operative date.

• Right to rely on the product description. The instrument’s descriptive material establishes the scope of the goods covered by the TCO entries. Parties may rely on that description as the defining specification of which goods have been re-assigned by the instrument.

The instrument does not, within its text, specify penalties, refunds, or appeals, nor does it articulate rights beyond the Schedule link. It does not include procedural steps for contesting the revocation or for claiming retrospective relief. It also does not set out duties on third parties such as manufacturers or end-users except insofar as their import or customs processes must reflect the change recorded in the Tables.

For clarity: the instrument shows that the operative consequences are the change of TCO number and tariff classification in official records, and the application of the listed Schedule 4 item to the goods in Table B. The instrument does not itself purport to alter commercial contracts or to set substantive duties on non-government third parties beyond the practical consequence that customs-related documentation and application must align with the instrument from the stated effective date.

The instrument itself does not set out any specific penalty provisions or enforcement mechanisms. It records the revocation and substitution and the statutory power used (s 269SD(2) of the Customs Act 1901) but contains no separate enforcement clause.

• No penalty or sanction language included. The text of the instrument contains no express penalty, infringement, or enforcement mechanisms. It is a record of a delegated administrative act: revocation of one Tariff Concession Order and making another in its place. The Tables simply describe goods, classifications and operative dates.

• Enforcement implied through customs administration processes. Although the instrument does not articulate enforcement steps, the practical effect is that customs entry processing and classification activities must conform to the instrument. Enforcement of correct classification and TCO application would therefore be channelled through normal customs administrative and compliance processes outside the instrument. The instrument itself does not describe those processes.

• Delegated power and administrative record. The instrument records the action of a delegate of the Chief Executive Officer under a statutory provision. That indicates that the revocation/substitution is an administrative decision capable of being enforced by the customs administration through its usual controls over tariff classification and TCO application. The instrument is the administrative basis for any enforcement action that customs might take in connection with classification or TCO misapplication.

• No procedural remedies stated in the instrument. The instrument does not set out a route for review, appeal or challenge to the revocation or substitution. Any rights of review or appeal would need to be sought in applicable statutes or administrative review mechanisms, but those are not contained in this instrument.

Because the instrument contains no penalty schedule or enforcement protocol, readers must look elsewhere in the Customs Act, Tariff legislation, or administrative rules for the mechanisms that enforce correct tariff classification, TCO application, or that provide remedies for disagreements about classification or retrospective treatment. The instrument itself functions as the administrative act to which those other enforcement or review provisions would apply.

The instrument references two external legislative instruments by name and links its operation to them. However, the instrument does not reproduce those external provisions.

• Reliance on the Customs Act 1901. The instrument declares that it is made under Section 269SD(2) of the Customs Act 1901. It does not reproduce the text of that section or explain its substance, but it identifies the statutory head of power authorising the delegate to revoke and substitute Tariff Concession Orders. Any legal questions about the delegate’s authority, limits on revocation, or reviewability of the decision would need to be addressed with reference to s 269SD(2) itself and associated provisions in the Customs Act, which are not in the instrument.

• Linkage to the Customs Tariff Act 1995, Schedule 4. The instrument expressly 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. Column 2 contains the number "50". The instrument therefore operates by identifying which Schedule 4 item is asserted to apply to the goods. The instrument does not reproduce Schedule 4, Part III, item 50, nor does it state what relief or treatment that Schedule item confers.

• Interaction is declaratory and classificatory. The instrument functions as a declaratory administrative act that reassigns the product to a different tariff classification code and to a different Schedule 4 item number. Any substantive consequences (for example, duty treatment or concession entitlements that flow from Schedule 4 item 50) are derived from the other legislative text cited, not from the instrument itself. Therefore the instrument interacts with the Customs Act and the Customs Tariff Act by invoking and applying their provisions; the effects of that interaction require consulting those statutes.

• No cross-references to other specific instruments. Apart from citing the enabling statutory power and the Schedule reference, the instrument contains no additional cross-references to other instruments, regulations, or administrative determinations. It does record operative TCO numbers and operation dates (Op. 01.07.97 - TC 9703287; Op. 01.01.07 - TC 0614257), which tie the instrument to the administrative TCO system used by customs.

In short, the instrument is a node in the larger statutory and administrative framework for tariff classification and concessions. It depends on the text of the Customs Act 1901 for authority and on the Customs Tariff Act 1995 (Schedule 4) for the substantive treatment conferred by the item number it assigns; those substantive texts are not reproduced in the instrument and must be consulted to understand downstream legal and fiscal consequences.

The instrument itself records the immediate amendment it effects: it revokes Tariff Concession Order Number 9703287 (originally made 01.07.97) and substitutes Tariff Concession Orders described in Table B (recorded as Op. 01.01.07 - TC 0614257). The instrument identifier is HS2007/304A and it is dated 20 June 2007.

• Original TCO details. Table A records the original entry as being under tariff classification 8421.19.90 with the descriptive specification reproduced, and shows an operation notation "Op. 01.07.97 - TC 9703287." The Column 2 entry for Table A reads "5031.12.06" in the printed instrument under the heading "Schedule 4 Item Number Last date of effect." The instrument thus documents the pre-existing administrative entry that is to be revoked.

• Replacement TCO details. Table B records the replacement entry as 8421.19.00, with the same product description, operation notation "Op. 01.01.07 - TC 0614257" and Column 2 entry "50." The instrument therefore shows a reclassification (8421.19.90 to 8421.19.00) and a Schedule 4 item number change (from the entry recorded in Table A Column 2 to "50" in Table B Column 2).

• Effective and instrument dates. The revocation is expressed to have effect from 01.01.07; the instrument is dated 20 June 2007 and signed by Robert Crawford. The instrument therefore both records the historical TCO dating (1997 for the original) and sets the operative date for the revocation and replacement as 01.01.07, with the formal instrument finalised on 20 June 2007.

• Instrument identifier and pagination. The document identifies itself as "Revocation Instrument HS2007/304A" and prints page identifiers (page 1 of 2; page 2 of 2). The name of the delegate and the dated signature appear on both pages.

• No subsequent amendments recorded in the text. The instrument contains no notation of subsequent amendments, revocations or superseding instruments beyond the single revocation and substitution it effects. Any later amendments or judicial adjustments would not appear in the instrument; revision history would need to be traced through the administrative records or consolidated tariff documentation.

The amendment history that is recorded is therefore limited and precise: it replaces one named TCO (TC 9703287, operative from 01.07.97) with another (TC 0614257, operative from 01.01.07) for the bench-top centrifuges described in the Tables. The instrument provides the formal administrative record of that change.

The instrument contains no references to any litigation, court decisions, or administrative review outcomes. There are no cases named in the text and no record of disputes or litigation outcomes connected to the revocation or substitution within the instrument itself.

• Absence of judicial references. The instrument does not cite any case law, tribunal decisions, or legal challenges. It is an administrative act recorded under delegated power. Where litigation arises from tariff classification decisions or TCO revocations, that material would be located in external court or tribunal records, which are not reproduced or mentioned in this instrument.

• Implications of absence. Because the instrument is silent on any litigation or contested history, readers should treat the instrument as an administrative record of a change in classification and TCO application. If a party wishes to know whether the revocation or reclassification produced disputes, appeals or judicial review processes, they must consult external sources (court records, tribunal decisions, administrative review records) not contained in this instrument.

• Administrative trace only. The instrument’s function is to make public the revocation and substitution. It does not summarise any prior correspondence, review, or contestation that might have occurred in the administrative process leading to the revocation. Any internal or external challenges that preceded or followed the administrative decision are not captured here.

• Potential for dispute not stated. The instrument does not record whether any party objected to the revocation, whether retrospective application gave rise to claims or refunds, or whether customs officers or importers took administrative steps to contest the change. Those matters, if they exist, are outside the instrument’s text.

In short, the instrument contains no litigation history. For a practitioner requiring a litigation trail related to these goods, the instrument identifies the TCO numbers and operative dates that would help locate any external disputes in court or tribunal records, but the instrument itself contains no litigation narrative.

The instrument is concise, but a number of practical risks, ambiguities and operational points arise directly from its text. These are concrete matters for importers, brokers and compliance officers to note.

• Retroactive effect. The instrument states that the revocation "has effect from 01.01.07" while the instrument is dated 20 June 2007. That means the revocation and substitution are expressed to be effective from a date earlier than the date the instrument was made. Importers and brokers must therefore review entries and records from 01.01.07 onward to assess whether the now-revoked TCO was relied on and what the replacement TCO implies for those historic entries.

• Change in tariff classification digits. Table A uses classification 8421.19.90 while Table B uses 8421.19.00. The textual change in the tariff subheading may be minor to the eye but can be materially significant for customs processing systems and classification logic. Systems that match HS codes and subheadings must be updated for the exact code recorded in Table B.

• Schedule 4 item number format and potential ambiguity. Table A Column 2 prints "5031.12.06"; Table B Column 2 prints "50". The instrument does not explain the format of these entries. There is a risk of misinterpreting the original Table A Column 2 entry due to formatting, and users may need to consult administrative records to determine the exact historical Schedule 4 item number being replaced. The instrument’s phrasing 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" is straightforward for Table B ("50"), but Table A’s Column 2 entry is less obviously parsed.

• Identical product description but different TCO numbers. The descriptive specification in Table A and Table B appears identical aside from the HS subheading. This makes it especially important to confirm whether the administrative change is purely classificatory (a code change) or whether it alters the substantive Schedule 4 item that applies. Table B expressly links the goods to Schedule 4 item 50; whether that confers different fiscal treatment than the prior schedule item requires consulting the external Schedule 4 text.

• Practical compliance timing. Because the replacement TCO is recorded as "Op. 01.01.07 - TC 0614257," importers and brokers must, for entries lodged on or after that date, ensure they have used the correct TCO and classification. If systems, ledgers or stock records were created using the older code, reconciliation may be required.

• Administrative reliance and documentary proof. Parties should note that the instrument’s product description is specific and technical. When relying on the TCO recorded in Table B, documentary proof that goods meet the listed features (for example, manufacturer specifications demonstrating the centrifuge meets at least 8 of the listed features) will be necessary to justify the application of the TCO in import documentation.

• No stated remedies or procedural steps. The instrument does not set out procedures for retrospective adjustment, refund, or challenge. If retrospective reclassification affects duties or concessions, parties may face administrative complexity in seeking adjustments or refunds, because the instrument itself contains no instructions about that process.

• Delegated decision-maker identity. The instrument is made by a named delegate of the Chief Executive Officer. Practitioners should note the delegated authority recorded for any follow-up queries or administrative correspondence.

These practical points are not speculative beyond the instrument’s wording; they flow directly from the textual features the instrument contains. Users should consult customs administrative guidance or official tariff databases for confirmation of how these textual points have been implemented operationally.

The instrument sets out a discrete administrative change. Compliance requires updating records, confirming classification, and ensuring import documentation aligns with the replacement TCO and tariff classification from the operative date. The instrument itself supplies the necessary identifiers and dates.

Practical steps, grounded in the instrument’s text:

1. Identify affected entries and dates. Review import entries, duty assessments, and customs records for goods matching the descriptive specification of the bench-top centrifuges, covering period 01.01.07 onward (and earlier if necessary to reconcile application of the now-revoked TCO). The instrument states the revocation has effect from 01.01.07 and the replacement TCO is recorded as Op. 01.01.07 - TC 0614257.

2. Update classification codes in systems. Replace or supplement any internal tables or software mappings that used 8421.19.90 for these goods with the classification shown in Table B, 8421.19.00, for entries governed by the replacement TCO. The instrument lists these two HS subheadings explicitly.

3. Use the replacement TCO number for future entries. Where an importer wishes to rely on the Tariff Concession Order recorded in Table B, use TC 0614257 on import documentation and customs declarations for goods that match the instrument’s descriptive specification.

4. Match product specification to the instrument’s description. Ensure that the physical goods meet the descriptive criteria set out in the Tables. The instrument defines the goods as "CENTRIFUGES, bench-top, complying with at least 8 of the following" followed by nine enumerated technical features (a) to (i). Retain manufacturer specifications, product data sheets, test results, or other documentary proof demonstrating the goods meet the specified features.

5. Verify Schedule 4 linkage. Table B links the goods to "the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of Table B" and records "50" in that column. Consult the Customs Tariff Act 1995, Schedule 4 Part III, item 50 to identify what treatment or concession, if any, the item confers. The instrument does not reproduce Schedule 4, so compliance requires reading the referenced Schedule item.

6. Reconcile past entries and duties. Because the instrument takes effect from 01.01.07 but is dated 20 June 2007, review whether entries lodged between those dates relied on the prior TCO (TC 9703287) and whether any reconciliation, amendment or refund is needed. The instrument does not provide a procedure for retrospective adjustments; any amendments to lodged entries will need to follow the customs administration’s ordinary processes.

7. Address system and partner notification. Notify customs brokers, freight forwarders, logistics partners and internal stakeholders about the change in TCO number and tariff code so that future lodgements use TC 0614257 and HS 8421.19.00 as appropriate.

8. Document retention. Keep a copy of Revocation Instrument HS2007/304A (dated 20 June 2007, Robert Crawford, Delegate) on file as the administrative authority for the classification change, and record the date the change was implemented internally.

9. Seek official confirmation for ambiguous entries. If there is uncertainty about the prior Table A Column 2 entry ("5031.12.06") or about how the change interacts with duties or concessions, seek confirmation from the customs administration or review the official tariff database where consolidated TCO records are maintained.

10. Consider administrative or legal advice where necessary. If retrospective application gives rise to substantive financial consequences (for example, substantial duty differences), consider obtaining advice on whether and how to pursue adjustments under the administrative framework that governs customs entries. The instrument itself contains no method for such adjustments; any remedy would be found in the wider statutory and administrative regime.

These steps follow directly from the textual content and operative dates and identifiers supplied in the instrument and are designed to align import documentation, classification tables, and internal processes with the administrative change recorded in HS2007/304A.