Tariff Concession Revocation Order HS2007/386A - Tariff Concession Orders 0614416 and 0614417

The instrument rests on a small set of administrative and tariff-concept mechanics that are explicit in the text. The legal authority invoked is section 269SD(2) of the Customs Act 1901, which is the statutory power under which the delegate acts to revoke and make Tariff Concession Orders. The subject matter of the instrument is Tariff Concession Orders: administrative instruments that link particular imported goods, as described in detail, to tariff items or Schedule entries. The instrument operates by revocation and replacement.

Key elements in the instrument are:

• Revocation: TCO Number 9407637, previously granted on 23.02.95, is formally revoked "in respect of the goods described in TABLE A" (paragraph (a)). The revocation is effective from 01.01.07. The TABLE A entry provides the prior tariff classification (8509.10.00) and a descriptive specification of the goods.

• Replacement / creation: TABLE B sets out two Tariff Concession Orders (TC 0614416 and TC 0614417) that replace the revoked order. 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 is "50", so the instrument ties those goods to Schedule 4, Part III, item 50.

• Product specification as gate: The goods are described in precise technical terms. The description is conjunctive: the machines are "vacuum, centrifugal action type, three level filtration incorporating an activated charcoal filter" and must be "capable of ALL the following" three enumerated capabilities: (a) removing particulate matter exceeding 0.2 microns, including a list of biological and particulate contaminants; (b) removing a specified list of toxic gases and pollutants; and (c) removing noxious odours listed. The text frames these requirements as conditions of the TCO entries.

• Tariff classification shift: The prior TCO used classification 8509.10.00; the replacement entries use 8508.11.00 and 8508.19.00. The same descriptive text appears in both the revoked and the new entries, but the HS headings change. The instrument therefore effects a reclassification of these goods for the purpose of application of Schedule 4 item 50, by linking them to two different tariff headings.

• Temporal sequencing: The instrument is dated 20 June 2007, while the effective date for revocation and for the replacement entries is 1 January 2007. The instrument expressly ties the effect of the new orders to the revocation date specified in paragraph (a).

These are the mechanical concepts the instrument uses. The instrument does not itself provide the content of Part III of Schedule 4 or describe what item 50 delivers (for example duty rate or concession content). It does not specify administrative penalties, enforcement procedures or transitional relief. It is an administrative act that changes which tariff item (Schedule 4 Item 50) is stated to apply to the described goods by revoking an older concession and issuing two replacement concessions under new tariff classifications, effective as of 01.01.07.

The instrument chiefly affects parties with an economic interest in the importation and tariff classification of the specified machines. Named stakeholders, roles and decision points that follow from the text are the following.

• Importers and customs brokers: Any entity importing the specified "cleaning/air purifying machines" must align customs entries with the operative TCO in effect for the goods. The instrument revokes the earlier TCO (9407637) and replaces it with TC 0614416 and TC 0614417 that apply from 01.01.07. Importers whose entries, duty assessments or ongoing stock declarations fell on or after 01.01.07 are directly affected because the instrument changes which TCO and tariff classification are the stated operative basis in Schedule 4. The descriptive conditions in the instrument serve as a gate: importers must be able to demonstrate that the goods meet the precise conjunctive technical criteria to be regarded as the goods listed.

• Customs administration: The delegate of the Chief Executive Officer (Robert Crawford in this instrument) exercises the statutory power under s 269SD(2). Customs officers responsible for tariff classification, assessment and application of Schedule 4 will need to process customs entries using the new TC numbers and the stated Schedule 4 item (50). The instrument places an administrative duty on the customs apparatus to apply the new linkage between the goods and Item 50 of Part III of Schedule 4.

• Manufacturers or suppliers who export to Australia: Suppliers who seek to advise importers on tariff classification must be aware of the shift from 8509.10.00 to 8508.11.00/8508.19.00 and the consequence that the goods are tied to Schedule 4 item 50. Even if the physical product remains identical, its tariff line for Australian customs purposes has been altered.

• Entities holding stock on 1 January 2007 and agents who lodged entries between 01.01.07 and the instrument date: Because the instrument is dated 20 June 2007 but states that the revocation and the replacement TCOs have effect from 01.01.07, parties with entries, laboratory reports, or duty accounting in the intervening period will need to re-check whether their entries align with the new TCOs and whether the Schedule 4 item 50 applies to their goods. The text does not itself spell out transitional administrative processes.

• Legal and compliance advisers: Practitioners advising clients on tariff concessions, tariff classification, or dispute handling must incorporate the new TCO numbers, the Schedule 4 item reference, and the precise description into advice and any prospective or retrospective compliance exercises.

The instrument does not spell out exemptions for particular importers, nor does it name beneficiaries by business. It also does not state in the text what economic effect Item 50 has (for example whether it confers a reduced duty or free entry). Accordingly the effect on ultimate duty liability must be determined by reference to Part III of Schedule 4 and broader tariff law, which are referenced but not reproduced in the instrument.

The instrument itself creates duties and rights indirectly by changing the applicable Tariff Concession Orders and by linking specified goods to an item in Part III of Schedule 4. The instrument does not create an extensive compliance code within its text, but it establishes formal entitlements and conditions that operationalise duties and rights under the broader Customs Act and Customs Tariff Act scheme.

Rights created or confirmed by the instrument

• Right to rely on the new TCOs: The instrument "make[s] in its place the Tariff Concession Orders described in TABLE B" and states those goods are goods to which the item in Part III of Schedule 4 specified in Column 2 applies. For importers whose goods meet the detailed description, this language creates an administrative right to have the goods considered as falling under the named Schedule 4 item for customs purposes, effective from the stated date. The instrument provides the explicit TC numbers to be relied on: TC 0614416 and TC 0614417.

• Right to have the new TCOs treated as effective from the revocation date: The instrument ties the effect of the new orders to the date stated for the revocation, providing an express temporal right (or administrative fact) that the new TCOs "shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation" (paragraph (b) text reproduced).

Duties and compliance obligations implied by the instrument

• Duty to align tariff classification and documentary evidence with the instrument: Importers and their agents must use the updated tariff classification codes (8508.11.00 and/or 8508.19.00) and the new TCO numbers for entries relating to goods that meet the descriptive conditions, from 01.01.07 onward. The instrument’s descriptive requirements are conjunctive and specific; the goods must match the technical requirements stated in Column 1.

• Duty to establish that goods meet the listed capabilities: The TABLE entries make clear that the goods must be "capable of ALL the following" enumerated capabilities, including removing particulate matter "exceeding 0.2 microns" and specified gases and odours. This places an evidential duty on importers to hold product specifications, test reports, manufacturer declarations or other technical documentation showing the machines meet all listed characteristics if they intend to rely on the TCOs.

• Duty to observe the revocation date: Because the prior TCO is revoked effective 01.01.07, importers who previously relied on TCO 9407637 must transition to reliance on TC 0614416/0614417 for entries from 01.01.07, or otherwise align their entries with whatever tariff treatment applies in law.

What the instrument does not do within its text

• It does not itself state rates of duty, remission amounts, or specific monetary benefits. It simply ties the described goods to an item in Part III of Schedule 4. The content of that Item 50 and its economic effect are not included in the instrument text.

• It does not specify penalties, administrative review pathways, or transitional relief for entries made between the effective date and the instrument date. No internal right of appeal or special administrative procedure is set out in this instrument text.

In sum, the instrument creates a legally operative linkage for customs administration between specified product descriptions and Schedule 4 Item 50, effective 1 January 2007, and imposes an implied compliance duty on importers and brokers to use the updated TCOs and to demonstrate that goods meet the precise technical description before relying on those TCOs.

The text of the Tariff Concession Revocation Order HS2007/386A does not itself set out penalties or detailed enforcement mechanisms. Its operative content is confined to revocation of a prior Tariff Concession Order and the making of replacement Tariff Concession Orders, together with the identification of the goods and their linkage to an item in Part III of Schedule 4 of the Customs Tariff Act 1995. The instrument expressly cites section 269SD(2) of the Customs Act 1901 as the statutory authority for the delegate’s action, but it does not reproduce any enforcement provisions or penalty clauses.

Consequent enforcement architecture and practical consequences (grounded in the instrument’s text)

• Administrative enforcement by customs: Because the instrument is a Customs instrument that changes the classification and Schedule 4 linkage of particular imported goods, the practical enforcement will be carried out by customs officers who process and audit import entries. The instrument itself does not specify auditing standards, penalties for incorrect classification, or sanctions for non-compliance. The existence of a revoked TCO and replacement TCOs is an administrative fact customs will apply when assessing entries and when auditing import declarations.

• Evidential burden in customs enquiries: The instrument’s precise product description and the conjunctive phrasing "capable of ALL the following" imply that customs may require documentary evidence to support any claim that an importation falls within the new TCO. Failure to provide sufficient evidence could result in customs treating goods as non-conforming to the TCO, with consequential duty assessments or administrative treatment. Those possible consequences are not enumerated in the instrument; they are left to the broader customs enforcement framework.

• Temporal enforcement exposure: The instrument is dated 20 June 2007 yet purports to have effect from 01.01.07. That creates a period between the effective date and the instrument date during which entries might have been lodged using the revoked TCO or otherwise treated under the prior classification. The instrument does not state any transitional enforcement approach or immunity for entries lodged in that window. Practically, this may lead to retrospective administrative action, audits or reassessments, subject to the broader statutory schemes not contained within this instrument.

• No penal provisions in this instrument: Because the instrument contains no penalty or offence clauses, any penal consequences flowing from incorrect use of a TCO, incorrect classification, false documentary assertions, or contravention of customs requirements must be sought in the Customs Act 1901, the Customs Tariff Act 1995 or other statutes not reproduced in this instrument.

For readers, the key point is that HS2007/386A changes the administratively applicable TCOs and does not itself provide enforcement rules or penalties. Any enforcement outcomes will arise from application of customs law and practice in the context of the new TCOs and from customs' exercise of compliance and audit powers. The instrument’s retroactive effect increases the practical need for importers and agents to verify entries lodged from 01.01.07 onward.

The instrument references and operates within the architecture of two existing legal texts. The explicit cross-references in the instrument define its interaction.

• Customs Act 1901, section 269SD(2): The instrument is made "Under Section 269SD(2) of the Customs Act 1901" (opening line of the instrument). That statutory provision is the authority the delegate relies on to revoke and make Tariff Concession Orders. The instrument therefore is an exercise of administrative power under the Customs Act. The instrument does not reproduce the text of s 269SD(2) itself but reliance on that section situates the act within the statutory powers of the customs administration.

• Customs Tariff Act 1995, Part III, Schedule 4: The instrument explicitly ties the goods described 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." Column 2 shows "50". The instrument therefore functions as a mechanism to specify which goods are to be treated as goods to which Schedule 4 Part III Item 50 applies. The instrument does not set out the content or effect of Item 50; it simply identifies the linkage.

Consequences of these interactions, as stated in the instrument

• Administrative linkage but no standalone change to Schedule contents: The instrument does not amend the text of the Customs Tariff Act or Schedule 4 itself within its own pages. Instead it operates as an administrative instrument that authoritatively records that the listed goods are those to which the named Schedule 4 item applies. The practical effect for customs administration is that assessment against Schedule 4 Item 50 will be the next step for entries that meet the descriptive criteria.

• Reliance on broader law for duties, penalties and appeals: Because the instrument confines itself to revocation and replacement of TCOs and references the statutory schemes, any implications for duty rates, remission, or administrative review processes must be determined by consulting the Customs Act 1901 and the Customs Tariff Act 1995 alongside Schedule 4 Item 50. The instrument does not extend or displace other legal regimes; it is a component within the broader customs/tariff legal framework.

• Temporal interaction and retrospective effect: The instrument declares an effective date (01.01.07) earlier than the instrument date (20.06.07). That temporal feature means any interactions with other laws that depend on the date of a TCO , for example, accounting of duties, claims of remission, or timing for administrative appeals , will need to use the effective date specified in the instrument. The instrument itself does not explain how that retrospective effect interfaces with limitation periods or with other statutory timelines in the Customs Act or the Customs Tariff Act.

• Tariff classification interaction: By changing the tariff headings from 8509.10.00 (TABLE A) to 8508.11.00 and 8508.19.00 (TABLE B), the instrument alters how the goods are classified under the customs tariff nomenclature for the specific purposes articulated. Those HS headings are themselves elements that interact with the broader Customs Tariff Act 1995 and with Schedule 4. The instrument therefore requires importers and customs to re-classify consignments under those headings when relying on Item 50 for the listed goods.

In short, the instrument is an administrative act operating under the Customs Act and directly linked to the Customs Tariff Act via Schedule 4. It does not amend the primary statutes within its text. Any broader legal consequences flow from application of the instrument alongside those statutes and their substantive provisions.

The instrument itself records a small but concrete amendment history as part of its operative narrative. The history is entirely contained in the instrument’s text and tables.

• Original TCO: The instrument states that Tariff Concession Order Number 9407637 was made on 23.02.95. That prior order appears in the instrument as the order being revoked. TABLE A reproduces the goods description alongside the tariff classification then used, 8509.10.00, and records the operative text "Op. 16.09.94 - TC 9407637" in the product row, connecting the product to the original concession’s initiation. The line in TABLE A also records "5031.12.06" in the "Last date of effect" field. This indicates the prior order's last date of effect as recorded in this instrument.

• Revocation date: The instrument revokes TCO 9407637 "in respect of the goods described in TABLE A" and states that "This Revocation has effect from 01.01.07" (paragraph (a)). That is the stated date on which the earlier TCO ceases to operate for those goods.

• Replacement TCOs and their operative commencement: In place of the revoked order, the instrument "make[s] in its place the Tariff Concession Orders described in TABLE B" (paragraph (b)). TABLE B contains two entries, both starting "Op. 01.01.07 - TC 0614416" and "Op. 01.01.07 - TC 0614417", respectively. These entries show that the replacement TCOs are recorded as opening on 01 January 2007.

• Schedule 4 linkage recorded: TABLE B also records the Schedule 4 Item Number in Column 2 as "50" for each replacement entry. This indicates the amendment is not merely a change of HS heading but also an administrative record that these goods are to be regarded as goods to which Part III of Schedule 4 item 50 applies.

• Instrument date and signing: The instrument is dated 20 June 2007 and is signed by Robert Crawford as Delegate of the Chief Executive Officer. That date post-dates the effective date of the revocation and the operative "Op." dates shown in TABLE B. The instrument therefore records a data history: the prior order was made in 1995; it is recorded as being revoked as of 01.01.07; and the replacement TCOs are recorded as coming into effect on the same date, with the instrument itself executed on 20.06.07.

No other amendments or historical changes are recorded in the text. The instrument does not provide a narrative justification for the reclassification, nor does it mention prior amendments to the Schedule or responses to representations. Its amendment history is confined to the record of the older TCO, its revocation effective 01.01.07, and the creation of two new TCO entries that bear the same operational start date, and the instrument signature date. Any further historical context, such as the administrative reasons for changing the HS headings or for linking to Item 50, is not found in the instrument.

The instrument contains no litigation history, case references, or citations to judicial decisions. It is an administrative Revocation Order made under section 269SD(2) of the Customs Act 1901 and the text does not reference any court challenges, tribunal decisions, or precedent authorities. The only legal textual reference within the instrument is to the statutory authority used to make the instrument and to the relevant part of the Customs Tariff Act 1995 (Part III of Schedule 4), as described in the opening line and in the linkage language in paragraph (b).

Because the instrument does not record any litigation or disputes, readers must treat this instrument as purely administrative text. The instrument does not proclaim that it was issued as the outcome of litigation or as a corrective measure following judicial review. Likewise, it does not set out any details about appeals or disputes concerning the revocation or the new TCOs in its own pages.

For practitioners seeking litigation-related material, the instrument itself offers only these two paths: (1) consult the statutory framework cited (s 269SD(2) of the Customs Act 1901 and Part III, Schedule 4 of the Customs Tariff Act 1995) and any separate case law or administrative decisions that interpret those provisions; and (2) check external sources, such as records of appeals, tribunal decisions or court proceedings, which are not reproduced or summarised in this instrument.

In short, the instrument contains no litigation history and no named cases. It is a self-contained administrative order that records a revocation and replacement of Tariff Concession Orders, without reference to any judicial or tribunal processes within the instrument text.

The instrument contains a number of particular features and drafting choices that create practical risks for importers, brokers, and advisers. These "gotchas" are explicit in the instrument and flow from its mechanics, temporal sequencing and the specificity of the product description.

• Retroactive effective date relative to instrument date: The instrument is dated 20 June 2007 but states that the revocation "has effect from 01.01.07" and that the replacement orders are "Op. 01.01.07" and "shall have effect from the date notified in paragraph (a)." That means the instrument purports to operate retrospectively to 1 January 2007. Importers and brokers who lodged entries in the interval between 01.01.07 and 20.06.07 may find that their entries relied upon the revoked TCO or the previous classification and now face the need to reconcile entries with the replacement TCOs. The instrument does not articulate any transitional administrative measures, so parties in that interval must check whether entries made then remain correctly supported under the new TCOs.

• Conjunctive and detailed product description: The goods are described in precise and conjunctive terms: "vacuum, centrifugal action type, three level filtration incorporating an activated charcoal filter" and "capable of ALL the following" three categories of removal capability, including particulate removal "exceeding 0.2 microns" and named gases and odours. The conjunctive phrasing implies that failure to meet any single element may disqualify the goods from being regarded as those in the TCO. Importers must ensure documentary evidence that the specific product model meets every listed capability. Vague or incomplete technical claims will not suffice if customs inspectors interpret the TCO strictly.

• Same description, different HS headings and multiple TCOs: The description in TABLE A and TABLE B is substantively identical, but TABLE A used classification 8509.10.00 while TABLE B uses 8508.11.00 and 8508.19.00. The shift in HS heading numbers potentially changes customs coding and the administrative treatment of entries. The TCO replacement split into two HS headings may reflect a decision to record the same goods under multiple tariff lines; importers must choose the correct HS heading and the correct TC number (TC 0614416 or TC 0614417) for their model. Selecting the wrong heading risks misdeclaration.

• Schedule 4 Item Number not explained in instrument: TABLE B lists "50" in Column 2, linking the goods to Part III of Schedule 4 item 50. The instrument does not say what Item 50 provides , for example, whether it confers zero duty, reduced duty, or other concession. Importers must consult Schedule 4 Part III item 50 itself to determine the legal effect. Failure to do so can lead to mistaken assumptions about duty liability.

• Typographical or formatting anomalies in the instrument: TABLE A records "5031.12.06" in the "Last date of effect" field. This string does not match a conventional date format and may be an artefact of layout or a typographical issue. Practitioners should review the instrument as published in source files or seek clarification where necessary rather than relying solely on the printed string.

• Evidence burden for capability claims: Because the instrument lists specific contaminants and precise particulate size thresholds, practical compliance will require technical testing, manufacturer certifications, or test reports which name the particulate size thresholds and gases removed. Generic marketing statements may be insufficient. The instrument itself does not state the evidentiary standard customs will apply, but given the specificity, auditors are likely to request detailed technical evidence.

• Multiple operative TC numbers for the same product description: The two TC numbers are TC 0614416 and TC 0614417. The instrument does not explain the basis for having two separate TC numbers for the same descriptive text. Practically, importers must verify which TC number corresponds to their product’s specific HS subheading (8508.11.00 versus 8508.19.00) and ensure correct usage.

• No listed transitional relief or appeal route in this instrument: If an importer discovers an entry made in reliance on TCO 9407637 after 01 January 2007, the instrument does not provide transitional relief. Corrective or review steps must be sought under the broader Customs Act/Tariff Act frameworks. Practitioners should not assume that this instrument itself creates remedial procedures.

Each of these items is directly derivable from the text of the instrument and its structure. Practitioners should treat the instrument not as explanatory but as an administrative record that changes TCO linkages, and should take steps to verify entries and technical compliance in light of the precise requirements recorded.

Compliance with the changes effected by this instrument requires practical steps by importers, customs brokers, suppliers and in-house compliance teams. The instrument’s text prescribes the specific product description, the TC numbers and the effective dates; these are the discrete compliance anchors. Recommended actions, tied to the instrument’s text, are as follows.

1. Confirm whether the goods match the instrument’s conjunctive description

   • Compare the model specifications, product literature and test results against the precise wording in Column 1 of TABLE B: the machine must be "vacuum, centrifugal action type, three level filtration incorporating an activated charcoal filter" and "capable of ALL the following" listed capabilities. The three capability categories must all be satisfied: particulate removal "exceeding 0.2 microns" with the enumerated particle types; removal of the listed toxic gases and pollutants; and removal of the listed noxious odours.
   • Maintain written technical evidence: manufacturer declarations, lab test reports, technical data sheets, or certification showing particulate filtration size, the presence and specification of an activated charcoal filter, and documented removal of the listed gases/odours.

2. Use the correct TC number and HS heading from the effective date

   • From 01.01.07 onwards, entries for goods that meet the instrument’s description should be declared under TC 0614416 or TC 0614417 and as the instrument states, under HS headings 8508.11.00 or 8508.19.00 respectively, instead of the previously used 8509.10.00 and TCO 9407637. Ensure the correct pairing of model to HS subheading and TC number.
   • Update internal classification tables, ERP systems, and instructions to customs brokers to reflect the new TCO numbers and HS codes.

3. Verify application of Part III Schedule 4 Item 50

   • 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." Column 2 is "50". Practitioners must consult Part III of Schedule 4 to determine the actual consequence of Item 50 (for example duty rates, concessions or conditions associated with Item 50). The instrument does not contain the content of Item 50, so compliance requires cross-referencing the Schedule.

4. Reconcile entries lodged between 01.01.07 and 20.06.07

   • Because the instrument is dated 20.06.07 while effective from 01.01.07, examine all entries, accounting records and declarations lodged in that intervening period. For entries that relied on TCO 9407637 or otherwise used old HS codes, determine whether correction, amendment or disclosure is required under the broader Customs Act/Tariff Act frameworks. This instrument does not itself provide a transition procedure.

5. Prepare for potential customs audits

   • Given the specificity of the descriptive requirements, be ready to produce documentary proof at audit. Keep records that directly link product models to the specific filtration and gas/odour removal capabilities. Ensure that supplier declarations are contemporaneous and model-specific.

6. Train staff and update agent instructions

   • Advise procurement, logistics and customs brokerage teams of the change to TC 0614416/0614417 and to HS headings 8508.11.00/8508.19.00. Provide checklists showing the technical criteria drawn from the instrument text so that only eligible machines are declared under the replacement TCOs.

7. Seek clarification for ambiguous or borderline models

   • If a machine meets some but not all of the listed capabilities, do not assume eligibility. Seek binding advice from the customs authority or obtain a formal classification ruling if a product sits near the margins of the instrument’s description. The instrument’s conjunctive language suggests strict interpretation.

8. Document a compliance policy for retained stock

   • For stock imported or declared before 01.01.07 but held in inventory after that date, determine whether entries were correctly made and whether any retrospective adjustments are necessary. Keep clear records indicating which TCO was relied on at the time of importation.

9. Review contractual and commercial terms

   • If contracts or pricing assume a particular customs treatment or duty position contingent on the former TCO, revisit those terms. The instrument does not itself adjust commercial contracts, but the administrative change may affect landed costs.

10. Consult counsel or customs specialists where necessary

    • Because the instrument does not state the content of Schedule 4 Item 50, or the detailed rules for rectification of prior entries, legal or specialist customs advice will be required when entries straddle the effective date or when technical evidence is marginal.

The instrument creates a narrow but precise compliance obligation: apply the new TC numbers and HS headings for goods that meet the description and treat them as goods to which Part III of Schedule 4 Item 50 applies. Compliance is therefore a combination of accurate product matching to the instrument’s detailed specification, correct coding and record-keeping, and timely administrative action to reconcile any entries made during the gap between the effective date and the instrument’s execution date.