Tariff Concession Revocation Order HS2007/361A - Tariff Concession Order 0614339

The instrument revolves around a small set of statutory and administrative concepts that are invoked in the text. The first is the statutory power under which the delegate acts, expressly identified as "Section 269SD(2) of the Customs Act 1901." The second is the Tariff Concession Order itself, recorded by number. The instrument records the revocation of one TCO, No. 0201840, and the making of a replacement TCO, No. 0614339, for the same described goods. The third concept is the interaction with the Customs Tariff Act 1995; the instrument states that the goods in Column 1 of TABLE B are "goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies."

Other administrative concepts reflected in the text are: the tariff classification number shown in Column 1 for each table (8479.90.90 in TABLE A; 8479.90.00 in TABLE B), the Schedule 4 Item Number shown in Column 2 for each table (the TABLE A entry as printed and the TABLE B entry "50"), and the instrument-level metadata of the delegate name and the date the delegate signed the instrument. The tables also include what the instrument labels "Op." dates and "TC" numbers alongside the goods description lines; TABLE A records "Op. 04.03.02 - TC 0201840" and TABLE B records "Op. 01.01.07 - TC 0614339." These notations record, within the instrument, the opening or operative dates and the internal Tariff Concession identifiers connected to those entries.

The goods description is a detailed enumeration of parts "being ANY of the following" with an extensive list of items (for example powder meters and conveyors; pulp unwinders; pulp feed trays; ... main operator panels; stack handlers). That descriptive field is central to both the revoked and replacement entries. The instrument therefore uses product description, tariff classification codes and a Schedule 4 item number as the three pieces of data that define the scope and legal consequences of the TCO entries. The instrument frames the new TCO entry as the instrument that results in the goods "being goods to which" a specified Schedule 4 item applies; the text therefore ties the administrative act (making the replacement TCO) to interaction with the statutory tariff schedule.

Finally, the instrument makes clear who took the administrative action. The signatory is Robert Crawford, a delegate of the Chief Executive Officer, and the instrument is dated 20 June 2007. Those particulars are recorded twice across the two pages of the instrument text.

The instrument, by its terms, creates legal effect for the goods listed in TABLE B by making them "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 textual formulation identifies the primary legal objects as the items of goods described in Column 1 of TABLE B and ties their legal treatment to the Schedule 4 item recorded in Column 2. Parties that are concerned with those specific goods in Column 1 , that is, those handling, importing, documenting, or otherwise dealing with the enumerated parts for a "DIAPER MAKING MACHINE" , are the parties who will experience the legal effect of the instrument because the instrument changes which Schedule 4 item applies to those goods.

The instrument also affects, procedurally, any records or administrative references that relied upon the earlier Tariff Concession Order Number 0201840 (TABLE A). The instrument expressly revokes that TCO as to the goods described in TABLE A with effect from 01.01.07 and substitutes the TABLE B entry. Therefore any person or entity that previously relied on TCO 0201840 to identify the tariff treatment or administrative status of shipments or documentation for those goods will need to reconcile the revocation and substitution. The text records the goods description in TABLE A and in TABLE B substantially identically, and it records both the prior TCO number (0201840) and the new TCO number (0614339). The persons or entities that referenced the prior number, or which reference tariff classification 8479.90.90 in relation to these listed parts, are thus implicated.

The signatory role in the instrument identifies an administrative actor rather than a private party. Robert Crawford, described as "a delegate of the Chief Executive Officer", is the official who made the revocation and substitution under the statutory authority cited. The instrument does not list any private parties, firms, importers or exporters by name. The only "who" recorded in the instrument as a decision-maker or actor is the delegate. The instrument therefore affects private actors who trade, import, or otherwise account for the listed machine parts, and it affects administrative record-keeping by the agency that maintains tariff concession registers and applied Schedule 4 entries.

Finally, the instrument gives specific effective timing: the revocation and the replacement are to have effect from 01.01.07. Any parties dealing with the goods on or after that date are those who will find the replacement TCO and the Schedule 4 item recorded against the goods in official registers, pursuant to the terms of the instrument.

The instrument is short on language that directly imposes duties or confers rights in express terms, but it does produce legal consequences that create duties of record-keeping and rights to the statutory relationship recorded. The primary "duty" implicit in the instrument is the administrative requirement that the revoked TCO 0201840 no longer applies to the listed goods from 01.01.07; accordingly, any reliance on that previous concession would need to be discontinued as of that date. The instrument explicitly revokes the earlier order "in respect of the goods described in TABLE A" and makes in its place the Tariff Concession Orders "described in TABLE B." That operative structure amounts to an administrative instruction that the legal status of those goods has been changed in government records.

The instrument confers, as an immediate textual right, the legal status described in the instrument for the goods in TABLE B: the goods are stated to be "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 recorded condition that ties the goods to a particular Schedule 4 item number shown in Column 2 of TABLE B. The instrument gives the effective date for that recorded right as 01.01.07 by declaring the revocation to be effective then and by stating the replacement shall have effect from that date.

Administratively, an implied duty arising from the instrument is that official registers and documentation should be updated to reflect the revocation and the new entry. The instrument contains both the old and new TCO numbers, tariff classifications and the long goods description. That data is the information required for compliance professionals, customs brokers and record-keepers to reconcile shipments, bills of lading and tariff coding with the current concession entry.

The instrument does not include explicit compliance procedures, obligations to notify affected parties, or transitional relief. It records the revocation and substitution and leaves the practical implementation to the responsible agency process. The only decision-maker named is the delegate who executed the instrument, which identifies who authorised the recorded change under Section 269SD(2) of the Customs Act 1901. No express appeal mechanisms, notice periods beyond the effective date, or obligations on private parties are stated in the text.

The text of the instrument does not itself create or state penalties or an enforcement regime. It is an administrative revocation and re-making of a Tariff Concession Order. The instrument records the exercise of power "Under Section 269SD(2) of the Customs Act 1901" as the statutory basis for the revocation, but it does not reproduce any penal or enforcement provisions in the body of the instrument. The instrument therefore does not specify monetary fines, criminal sanctions, or administrative penalties within its own text.

Because the instrument changes the tariff concession entries and links the listed goods to a specific Schedule 4 item number, enforcement consequences to those changes would flow from the broader legislative and regulatory regime referenced by the instrument, rather than from the instrument itself. The instrument records the factual and legal change: the earlier TCO number is revoked effective 01.01.07 and the TABLE B entry is to apply to those goods. Any enforcement implications , for example, consequences of incorrect customs declarations, misuse of TCO numbers, or incorrect tariff classification , are not set out in this instrument and would fall to the applicable provisions of the Customs Act 1901, the Customs Tariff Act 1995 and associated regulations or administrative practice which the instrument invokes but does not restate.

The instrument does make clear who exercised the authority. Robert Crawford, a delegate of the Chief Executive Officer, is the authorised administrative actor who issued the revocation and substitution, as recorded by signature and date "Dated 20 June 2007". That attribution may be relevant in any administrative record or internal review of the decision-making process. The instrument itself does not create an enforcement notice or set procedural steps for detecting or sanctioning non-compliance; it only records the change in legal status of particular goods in the tariff instrument records.

The instrument explicitly anchors its authority in an external statutory provision, stating it is made "Under Section 269SD(2) of the Customs Act 1901." It also explicitly references the Customs Tariff Act 1995 by stating 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." Those two cross-references are the only statutory interactions explicit in the instrument text.

Mechanically the instrument interacts with the Customs Act 1901 by using the power conferred by s 269SD(2) to revoke a Tariff Concession Order and make a replacement TCO. The instrument’s opening paragraph ties the delegate’s act to that statutory authority. The instrument’s substantive effect is to record that a particular Schedule 4 item under the Customs Tariff Act 1995 is to apply to the goods in TABLE B. That creates a textual bridge between the administrative instrument and the statutory tariff schedule: the instrument stipulates that the specified Schedule 4 item is to attach to the listed goods as of the effective date.

The instrument does not quote or reproduce the text of the statutory provisions it references. It therefore does not restate any definitions, procedural limits, or compliance obligations that might be embedded in s 269SD(2) or in Part III of Schedule 4 to the Customs Tariff Act 1995. It simply records the administrative act taken under that statutory authority and records the Schedule 4 item number which is to apply for the listed goods. Any interpretation or downstream legal effects that depend on the content of those statutes must be read against the statutory texts; the instrument itself does not elaborate how its action should be applied in particular factual circumstances beyond the entries recorded in the tables.

Inside the instrument, the goods are linked to tariff classification numbers (8479.90.90 previously in TABLE A; 8479.90.00 in TABLE B) and to a Schedule 4 item number. Those links are the instrument’s method of interacting with the tariff schedule and with customs administration. The instrument therefore functions as an administrative connector between the agency record of Tariff Concession Orders and the statutory tariff schedule under the Customs Tariff Act 1995, with the express statutory authority taken from s 269SD(2) of the Customs Act 1901.

All of the amendment history recorded within this instrument is self-contained in the text. The instrument begins by revoking an earlier Tariff Concession Order Number 0201840 which it records as having been "made on 31.05.02." That earlier TCO appears in TABLE A as the entry for tariff classification 8479.90.90 with the extensive enumerated list of parts for "DIAPER MAKING MACHINE" followed by the notation "Op. 04.03.02 - TC 0201840." The TABLE A entry contains, in Column 2 of that table, the field printed as "5031.12.06" which is the textual entry shown under the instrument heading "Schedule 4 Item Number Last date of effect." The instrument then records that the revocation "has effect from 01.01.07."

The instrument then records the making of a replacement Tariff Concession Order in TABLE B. TABLE B contains the same goods description but with a different tariff classification line, 8479.90.00, and the Column 2 entry shown as "50." TABLE B carries the notation alongside the goods description "Op. 01.01.07 - TC 0614339" which identifies the opening or operative date and the new Tariff Concession identifier associated with that table entry.

The instrument is dated and signed by Robert Crawford, Delegate of the Chief Executive Officer, on 20 June 2007. The instrument appears on two pages and repeats the signature block on each page as printed. The whole of the amendment recorded is the revocation of TCO 0201840 and the contemporaneous making of TCO 0614339, effective from 01.01.07.

The instrument does not list earlier amendments to TCO 0201840 beyond its original making on 31.05.02 and the "Op." notation of 04.03.02. It also does not list subsequent amendments, variations, or revocations after the issuance date of 20 June 2007. The only recorded change in this instrument’s text is the replacement of the earlier TCO entry with the new TCO entry and the specification of the effective date. No transitional provisions or staged amendments are recorded. Any further amendment history would need to be obtained from the administering agency records or subsequent instruments, but such material is not contained in this instrument.

The instrument contains no references to litigation, court decisions, appeals, or legal proceedings. Nowhere in the text does it record any judicial consideration of the Tariff Concession Order being revoked or the new Order being made. The instrument is purely administrative in form: it records the exercise of delegated statutory power by Robert Crawford under Section 269SD(2) of the Customs Act 1901 and contains the tables that list the revoked and replacement TCO entries. There are no annotations, caveats, or references in the printed text to disputes or decisions, and no party names or case citations appear in the document.

Given the absence of any litigation references in the text, this instrument itself does not indicate whether the revocation or substitution was contested, or whether there was any legal challenge to either the original TCO or its revocation. The instrument does not record any stays, injunctions, or subject-to-orders relating to its operation. It therefore functions as an administrative record rather than as a judicial instrument or as a record of litigation.

For practitioners, the absence of litigation notes in the instrument means that any enquiry into legal challenges or case law related to the subject matter of this instrument will require searching judicial and administrative tribunal records outside of the instrument itself. That external search is not provided by this instrument and no outcomes, case names or file references are supplied in the text.

The instrument presents several practical points where ambiguity or operational confusion may arise if one relies solely on the printed text. First, the tables reproduce the goods description at length and the same description appears in both TABLE A and TABLE B. The reader must take care to note that the tariff classification code changes between the tables from 8479.90.90 in TABLE A to 8479.90.00 in TABLE B; the goods description alone is not sufficient to establish which TCO applies on or after the effective date. The instrument emphasises the change by listing the old and new TCO numbers side by side, but the identical descriptive text increases the risk of confusing the old and new entries in practice.

Second, Column 2 in TABLE A is printed as "5031.12.06" under the heading "Schedule 4 Item Number Last date of effect." The formatting in the instrument does not explicitly separate which portion of that cell, if any, is the Schedule 4 Item Number and which portion is the "Last date of effect." That presentation could lead to ambiguity for a reader who needs to parse whether "5031.12.06" is a single numeric code, two separate items, or an item number adjacent to a date. By contrast, TABLE B shows the Column 2 entry clearly as "50." Users of the instrument should therefore verify against agency registers if the TABLE A Column 2 figure is intended to reflect both an item number and a date or if it should be parsed differently.

Third, the instrument records an "Op." notation in both tables: "Op. 04.03.02 - TC 0201840" in TABLE A and "Op. 01.01.07 - TC 0614339" in TABLE B. The instrument does not define "Op." or "TC" in the body text. Practitioners must therefore be cautious not to assume meanings beyond the printed item. The presence of those internal annotations means that one should check administrative records to confirm the operative history, particularly given the overlap in dates and numbers.

Fourth, the instrument gives the effective date of the revocation and replacement as 01.01.07, but the instrument itself is dated 20 June 2007. That timing means the instrument takes retrospective effect as of the earlier date recorded as the effective date. The text explicitly provides that the revocation "has effect from 01.01.07" and that the replacement "shall have effect from the date notified in paragraph (a) above." Users should therefore note the instrument creates an effect back to 01.01.07 even though it was executed on 20 June 2007.

Fifth, the instrument does not recite any transitional directions, notice requirements, or steps that affected parties must take. It also does not state whether any action taken in reliance on the revoked TCO prior to the effective date is protected. That absence may require practitioners to consult agency guidance or administrative files for any implied transitional treatment. The instrument’s silence on these matters is a practical gap to be aware of.

Finally, the instrument does not list any enforcement, penalty provisions, or appeals process. Where a user needs to know the consequences of incorrect classification or of continued reliance on the revoked TCO, those matters will not be settled by this instrument’s text and must be sought in the broader statutory framework or administrative policy documents.

The instrument makes explicit factual changes that require administrative reconciliation by those who use Tariff Concession Orders as part of their customs, import, accounting, or compliance processes. The concrete compliance steps, as implied by the text, are the following.

1. Identify whether the goods you deal with are identical to the descriptive list in Column 1 of TABLE B. The instrument lists the goods as "PARTS, DIAPER MAKING MACHINE, being ANY of the following" and then enumerates the parts. The same descriptive list appears in TABLE A and TABLE B. If your commodity descriptions match any of those listed parts, the instrument’s change is relevant to your administrative records.

2. Update references to the Tariff Concession Order. The instrument revokes TCO Number 0201840 (TABLE A) and makes in its place the Tariff Concession Order described in TABLE B, recorded as TC 0614339 in the "Op." notation. Replace any internal or external documentation, tariff coding tables, system entries, customs declaration templates and brokerage notes that referred to TCO 0201840 for those parts with the new reference shown in TABLE B.

3. Note and apply the effective date. The instrument states the revocation "has effect from 01.01.07" and that the replacement order shall have effect from that same date. Where you must apply a TCO on shipments, declarations or retrospective accounting for imports from 01.01.07 onward, use the TABLE B entry and the Schedule 4 item number recorded in Column 2 of TABLE B.

4. Reconcile tariff classification codes. The Column 1 tariff classification changes between tables, from 8479.90.90 (TABLE A) to 8479.90.00 (TABLE B). Ensure that any systems or paperwork that rely on the tariff classification number are updated to reference the correct numeric code as shown in TABLE B where applicable.

5. Record the Schedule 4 item number. The TABLE B Column 2 entry is shown as "50." Where your customs processing requires attaching the Schedule 4 item number to an entry or claim, ensure that the Schedule 4 reference in documentation matches the figure shown in TABLE B.

6. Cross-check agency registers where formatting is unclear. TABLE A Column 2 contains the entry "5031.12.06" under the combined heading "Schedule 4 Item Number Last date of effect." The presentation in TABLE A may require verification with official agency registers to confirm whether that printed field should be parsed as an item number plus a date or as a single code. Do not assume parsing from the printed instrument alone if your compliance depends on precise item or date identification.

7. Preserve historical records. For audits or retrospective enquiries, retain records of prior reliance on TCO 0201840 for activity prior to 01.01.07 and also retain records showing the adoption of the TABLE B entry for activity from 01.01.07 forward. The instrument itself records the revocation and the making of a replacement TCO; demonstrate in your records how you moved from one reference to the other.

8. Confirm with the agency for edge cases. The instrument does not state transitional protections, nor does it reproduce statutory enforcement provisions. Where there is uncertainty about the treatment of particular shipments, claims or past reliance, engage the administering agency or customs authority for authoritative guidance.

9. Note the decision-maker for challenge or contact. The instrument is executed by Robert Crawford, Delegate of the Chief Executive Officer, and is dated 20 June 2007. If you require administrative records or seek clarification about the administrative action recorded in this instrument, identify the instrument by its title (Tariff Concession Revocation Order HS2007/361A), the revoked TCO number 0201840 and the new TCO number 0614339 when making inquiries.

10. Ensure systems capture the retrospective effect. Because the instrument records an effective date prior to its signing date, make sure electronic systems and reporting frameworks treat the replacement as applying from 01.01.07 as the instrument directs, and not from the instrument signing date.

Following these steps will align administrative records with the textual changes recorded in the instrument. The instrument does not itself set out compliance penalties, transitional rules or appeals, so where legal certainty beyond these practical steps is required, seek clarifying direction from the responsible customs authority or consult the statutory texts cited in the instrument.