Tariff Concession Revocation Order HS2007/551A - Tariff Concession Order 0614534

The primary legal mechanism in this instrument is administrative revocation and reissuance of a Tariff Concession Order under statutory authority. The instrument cites "Section 269SD(2) of the Customs Act 1901" as its statutory basis for revocation. It operates by identifying a narrowly described class of goods and assigning a tariff classification to them, together with an association to an item in Part III of Schedule 4 to the Customs Tariff Act 1995.

The document contains two parallel tables that articulate the change in classification. TABLE A lists the goods previously covered by TCO No. 9705490 under tariff heading "8708.40.99", including the detailed technical eligibility criteria:

• automatic gearboxes having all of: "maximum weight range from 300 kg to 400 kg; maximum engine torque range from 700 Nm to 1 600 Nm; maximum permissible input speed from 2 650 rpm to 2 800 rpm; design gear ratios from 4.84 to 0.59; design reverse gear ratio 4.84; maximum number of forward gears 6; with or without overdrive unit"; or
• manual gearboxes having all of: "maximum weight range from 170 kg to 400 kg; maximum engine torque range from 1 200 Nm to 2 500 Nm; maximum number of forward gears 16; with or without overdrive unit";

and a final proviso that these gearboxes are "imported WITHOUT ANY of the following: (a) transfer gearboxes; (b) other ancillary gearboxes; (c) other ancillary transmission units."

TABLE B repeats the substantive goods description but records the tariff classification as "8708.40.49" and places the goods in Column 2 as subject to Schedule 4 Item Number "50". The instrument states that the new order "shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation," that is, from "01.01.07."

Key conceptual points supplied by the text:

• this is an administrative act, performed by a delegate of the CEO, not primary legislation;
• the act is narrowly focused on the classification and eligibility description of specific mechanical goods (gearboxes) by reference to precise technical parameters;
• the revocation is specific "in respect of the goods described in TABLE A", and the replacement applies to the items in TABLE B, linking those goods to an item in Schedule 4 of the Customs Tariff Act 1995;
• the change is retrospective to 01.01.07 for purposes of legal effect stated in the instrument.

The instrument does not include policy justification beyond the mechanical statements; it does not itself set rates, duties, exemptions or penalties, nor does it purport to amend the Customs Tariff Act text directly. Its legal effect is to change the administratively issued concession order that determines tariff treatment for a specified set of imported goods.

The text itself identifies the affected goods and, by necessary implication, the parties with direct operational exposure. The primary affected groups are:

• importers and customs brokers who import the described gearboxes into Australia, because the instrument changes the Tariff Concession Order that governs tariff treatment for that narrowly described class of gearboxes. The TABLE A and TABLE B descriptions show a change in tariff classification from "8708.40.99" to "8708.40.49" for gearboxes matching the technical criteria.
• manufacturers, exporters and suppliers of those gearboxes, to the extent their transactions involve Australian import clearance or reliance on the TCO. The goods description is narrowly framed in technical parameters (weight, torque, input speed, gear ratios, number of forward gears, overdrive presence, and excluded ancillary units). Parties supplying or modifying those parts must know whether a gearbox falls within the stated ranges.
• entities that relied on Tariff Concession Order Number 9705490 (Op. 24.06.97 - TC 9705490). The instrument revokes that TCO "in respect of the goods described in TABLE A", thus altering the previous concession for the specified goods. Any business decisions or pricing premised on the earlier TCO that concern the goods in TABLE A will be affected from the stated effective date.
• customs administration and internal agency staff responsible for applying Tariff Concession Orders and Schedule 4 entries, because the instrument records the replacement TCO and associates it with Schedule 4 item "50" in Column 2 of TABLE B.

The instrument’s language also creates particular compliance points. The goods are described as being "imported WITHOUT ANY of the following" ancillary units. That phrase places a burden on importers and customs declarants to demonstrate the absence of the listed ancillary gearboxes or transmission units when claiming the TCO treatment. The description’s multiple technical thresholds require documentary evidence (specifications, engineering data) to demonstrate that an item fits all required numerical ranges (e.g., "maximum engine torque range from 700 Nm to 1 600 Nm" for certain automatic gearboxes). The effective date "01.01.07" matters: importations on or after that date are to be treated in accordance with the replacement TCO in TABLE B, as the instrument states the replacement "shall have effect from the date notified in paragraph (a) above."

Finally, the instrument does not identify consumers, downstream purchasers, or traders beyond those importing/describing the goods, nor does it create new rights or obligations for those not directly involved in import clearance or the creation of the goods. The practical consequence is concentrated: a narrow set of actors responsible for import classification and customs clearance bear the compliance and administrative implications.

The instrument is an administrative order that changes tariff concession coverage; it does not set out express duties on third parties nor create statutory rights beyond specifying which goods the listed Schedule 4 item applies to. From the text, the concrete legal duties and rights are inferable as follows.

Rights:

• The instrument assigns the goods listed in TABLE B to a Schedule 4 item by placing an item number in Column 2 ("50"). The instrument states 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 an administrative declaration that importers of goods matching the TABLE B description may, subject to the conditions of the referenced Schedule 4 item, claim whatever tariff concession or treatment is provided by that Schedule 4 item.

Duties and compliance expectations:

• Importers and declarants must ensure classification and documentary claims match the instrument’s description. The goods definition requires satisfaction of multiple numerical thresholds and exclusion conditions (for example, weight ranges, torque ranges, maximum permissible input speed, gear ratios, maximum number of forward gears, and the goods must be "imported WITHOUT ANY of the following: transfer gearboxes; other ancillary gearboxes; other ancillary transmission units"). To claim the Schedule 4 item under TABLE B, an importer must be able to demonstrate the goods meet each element of the description.
• The instrument imposes an effective-date-based obligation on those handling imports. The revocation takes effect "from 01.01.07", and Table B is recorded as "Op. 01.01.07 - TC 0614534". Actors must apply the correct TCO and Schedule 4 item for goods imported on or after that date.
• Administrative duty rests with the customs authority to apply the revocation and replacement. The instrument is executed by a "delegate of the Chief Executive Officer" pursuant to section 269SD(2) of the Customs Act 1901, which indicates internal decision-making and delegation within the Customs administration. The text itself does not detail procedural reviews, appeal rights or conditions for challenging the classification decision.

What is not stated but visible by omission:

• The instrument does not spell out any new documentary form, inspection regime, certification requirement, or explicit review mechanism for claimants. It provides the descriptive standard that must be met, but it does not itself set out administrative steps or evidence required to demonstrate compliance.
• The instrument does not itself set customs duty rates, nor does it specify procedural enforcement or penalties. Any duties payable at import or concessions applied will depend on the application of Schedule 4 and the tariff rate associated with the specified tariff heading and item, which are not elaborated in the text.

In short, the instrument creates an administrative entitlement (application of Schedule 4 item 50 to the goods in TABLE B) contingent on meeting the textual description, and places a practical duty on importers and customs declarants to classify and document that the goods correspond to that description as of the effective date.

The instrument contains no express penalty provisions nor does it set out enforcement mechanisms or sanctions. The text confines itself to revocation and replacement of a Tariff Concession Order under statutory authority. The only direct reference to statutory power is the invocation of "Section 269SD(2) of the Customs Act 1901" as the head of power authorising the revocation. The instrument is signed by a "delegate of the Chief Executive Officer", indicating internal administrative exercise of delegated authority.

Consequence and likely enforcement locus, as inferable from the text:

• Enforcement of correct tariff classification and entitlement to any Schedule 4 concession will be exercised through the normal customs administrative processes, although the instrument itself does not detail these processes. The instrument’s effect is to alter what goods are treated as covered by a Schedule 4 item; Customs officers and automated clearance systems will therefore apply the updated TCO entry when assessing claims. Any dispute about whether a particular shipment falls within the textual description is not resolved by this instrument; such disputes would proceed by reference to the general procedural and review mechanisms available under the Customs Act and administrative law, none of which are set out in this instrument.
• Because the instrument sets the goods to which a Schedule 4 item applies, an importer who incorrectly claims the Schedule 4 concession may be subject to whatever administrative remedies, duty assessments or penalties apply under the Customs Act for incorrect declarations; however, those penalties and remedies are not stated in this instrument. The instrument’s silence means it should be read as part of the broader customs framework rather than as a standalone enforcement code.

Practical implication from the text:

• The instrument creates a clear administrative fact: from 01.01.07, the description in TABLE B, linked to Schedule 4 item "50", is the operative concession for these gearboxes. The task of ensuring compliance and any remedial enforcement action resides outside the instrument itself and will be governed by the Customs Act and administrative procedures referenced only by implication through the head of power cited.

The instrument explicitly situates itself within two named statutory frameworks. First, it is made "Under Section 269SD(2) of the Customs Act 1901," which it cites as the authority to revoke the previous TCO. Second, it links the goods described to an item "in Part III of Schedule 4 to the Customs Tariff Act 1995" by placing an item number in Column 2 of TABLE B. Those are the only two external legal instruments referenced in the text.

Mechanically:

• Section 269SD(2) of the Customs Act 1901 (as cited) supplies the revocation power under which the delegate acts to revoke an existing Tariff Concession Order and to make a replacement order. The instrument therefore functions as an administrative act exercising statutory power granted by the Customs Act. The text does not reproduce or amend s269SD(2); it merely records that the delegate relied upon it as authority for the revocation.
• The instrument states that the goods in TABLE B are goods "to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies." That is an administrative allocation of a Schedule 4 item to a precise goods description. The instrument thus interfaces with the Customs Tariff Act’s Schedule 4 insofar as it determines which Schedule 4 item applies to these goods, thereby affecting the tariff treatment prescribed by the Customs Tariff Act and Schedule 4.

What the instrument does not do, by its text:

• It does not amend the Customs Tariff Act 1995 itself. It does not purport to alter Schedule 4’s textual content directly; instead it declares that certain goods are to be treated as goods to which a specific Schedule 4 item applies. The instrument is an administrative adjunct to the tariff schedule rather than an amendment to primary legislation.
• It does not set customs duty rates, nor does it itself define or alter offences, penalties, or administrative review procedures. Those matters remain governed by the Customs Act and the broader tariff and customs law framework, which the instrument references but does not reproduce.

Operationally, an importer claiming the Schedule 4 item will be interacting with the customs regime that enforces the Customs Act and the Customs Tariff Act. The instrument’s placement of the item number "50" in TABLE B is the bridge between the descriptive TCO text and the Schedule 4 item that prescribes the applicable concession. Any conflict or ambiguity about interpretation would therefore be resolved within the statutory procedures of the Customs Act (appeal channels, review mechanisms, or administrative discretion), none of which are detailed in the instrument.

The instrument itself contains internal timestamps and operational notes that disclose a limited chronology:

• The original Tariff Concession Order was "Op. 24.06.97 - TC 9705490", and is referred to as "Tariff Concession Order Number 9705490 made on 08.09.97" in the revocation paragraph. The instrument revokes that order "in respect of the goods described in TABLE A".
• Table A reproduces the goods description under tariff heading "8708.40.99" associated with the original TCO entry and shows, in Column 2, the concatenated text "5031.12.06". The instrument prints no explanatory separators for that string, but as presented in the text it appears in Column 2.
• Table B records a new or replacement Tariff Concession Order described under tariff heading "8708.40.49" with the same substantive goods description and shows "Op. 01.01.07 - TC 0614534" appended to that line. Column 2 of Table B records the Schedule 4 item number "50".
• The revocation and replacement are dated "20 June 2007" and are signed by Robert Crawford, "Delegate of the Chief Executive Officer." The operative paragraph states that the revocation "has effect from 01.01.07;" and that the replacement TCO(s) "shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation."

From these entries the timeline in the instrument is:

• Original TCO operative by reference to mid-1997: "Op. 24.06.97 - TC 9705490" and a stated TCO number made on "08.09.97".
• The original TCO had a last date of effect indicated in Table A Column 2 as part of the printed entry "5031.12.06" (the instrument itself provides that string without dividing punctuation).
• The replacement TCO entry was operated effective "01.01.07" and recorded as "Op. 01.01.07 - TC 0614534".
• The formal revocation and replacement were signed and dated "20 June 2007."

No other amendments, continuations, or subsequent modifications are recorded in the instrument text. The instrument therefore documents a discrete administrative change in the TCO register, replacing a 1997 TCO entry with a 2007 TCO entry and toggling the tariff classification code and Schedule 4 linkage for the narrowly described goods.

The instrument contains no reference to any litigation, reviews or judicial decisions. There is no mention of appeals, disputes, tribunal proceedings, or case law in the text. The document records only the administrative act of revocation and replacement and the signature of the delegate.

Because the text does not mention any proceedings, the following are the only safe statements grounded in the instrument:

• The instrument itself does not present any litigation history or reference to past or pending legal challenges.
• Any disputes arising from application or interpretation of this instrument (for example, whether a particular gearbox matches the specification in TABLE B) would have to be pursued through the normal administrative and judicial channels available under the Customs Act and administrative law, but those channels are not described in or instantiated by this instrument.

Practically, readers should note that the instrument’s silence as to litigation does not indicate absence of disputes in practice in the broader customs context; it simply means that the instrument does not record, summarise or reference any litigation. The only documented legal provenance it records is the statutory authority , "Section 269SD(2) of the Customs Act 1901" , under which the delegate acted.

The instrument contains a number of drafting and operational features that pose practical risks or points of confusion for importers and advisers. These are derived from the precise text and formatting of the instrument.

1. Effective-date and retrospective operation:

• The instrument states the revocation "has effect from 01.01.07" and that the replacement "shall have effect from the date notified in paragraph (a) above." The order itself is dated 20 June 2007. The gap between the effective date and the signing date may cause confusion about which TCO applies to shipments imported during that interval. Users must apply the textual effective date recorded in the instrument, not the signing date. The instrument does not explain transitional arrangements.

2. Concatenated entry in TABLE A Column 2:

• TABLE A shows "5031.12.06" in Column 2 under the heading "Schedule 4 Item Number Last date of effect." The concatenated string is ambiguous on its face: it appears to combine an item number and a last date of effect with no separation. TABLE B’s Column 2 is printed as "50", which clearly corresponds to the Schedule 4 item number. The lack of punctuation in TABLE A risks misreading the legacy entry; practitioners should verify the intended separation (for example, item "50" and date "31.12.06") against administrative records rather than relying solely on the printed concatenation.

3. Narrow, conjunctive goods description:

• The goods descriptions in both TABLE A and TABLE B use multiple conjunctive, numerical thresholds. For example, an automatic gearbox must have "ALL of the following" features, with specific numerical ranges for weight, torque, input speed, gear ratios and so on. The conjunctive "ALL" language means that a gearbox that satisfies most but not all thresholds will not qualify. Documentation must demonstrate compliance with each numerical criterion.

4. Exclusion proviso:

• Both tables close with the phrase "being gearboxes imported WITHOUT ANY of the following: (a) transfer gearboxes; (b) other ancillary gearboxes; (c) other ancillary transmission units." The instrument does not define those excluded terms. Importers who import assemblies or partially complete units need to be careful to show the absence of the excluded components at import time.

5. Tariff-line change:

• The tariff classification changes from "8708.40.99" (TABLE A) to "8708.40.49" (TABLE B). Even with identical textual descriptions, different tariff lines may attract different rates or different secondary treatments under the Customs Tariff Act. Importers should not assume identical fiscal outcomes; they should check the Schedule 4 item (Column 2, "50") and the tariff law to know the practical fiscal effect.

6. Administrative evidence burden:

• The instrument itself places no procedures for evidentiary proof, but the precision of the technical description implies that customs will require technical papers, manufacturer specifications, test reports or declarations verifying compliance with each criterion. The instrument does not describe acceptable evidence, so this is a practical, not textual, risk.

7. Limited scope of revocation:

• The instrument revokes TCO No. 9705490 only "in respect of the goods described in TABLE A below." That means other goods previously covered by the revoked TCO but not falling within TABLE A may not be affected; careful cross-checking against the original TCO wording is required to ensure whether a particular import still falls within the scope of the revocation.

8. Delegation and administrative discretion:

• The instrument is signed by a delegate. The text does not record any internal policies governing delegation, review, or internal administrative criteria that led to the revocation. That centralises decision-making evidence within the administration and requires reliance on public registers or administrative inquiry for additional context.

In short, the principal "gotchas" are (a) precise conjunctive technical thresholds that are easy to fail on a single parameter; (b) the effective date versus signing date and possible transitional gap; (c) typographic ambiguity in the printed Column 2 of TABLE A; and (d) the tariff-line change which can have fiscal consequences beyond the textual similarity of the goods descriptions.

The instrument does not establish a new procedural regime, but compliance requires careful application of the textual criteria in the instrument combined with standard customs practice. Concrete steps grounded in the instrument’s text:

1. Establish whether the goods fall within the TABLE B description:

• Compare the technical specifications of the gearbox against the exact wording in TABLE B. The TABLE B description requires that the gearbox be either the automatic variant meeting all the listed automatic criteria or the manual variant meeting all the listed manual criteria. The language "having ALL of the following" is conjunctive; a single unmet specification element will disqualify a claim under this TCO. Record each parameter (weight, torque, input speed, gear ratios, reverse gear ratio, maximum number of forward gears, presence or absence of an overdrive unit) and document how the product meets each numerical threshold.

2. Confirm absence of excluded ancillary units:

• The TCO is expressly limited to gearboxes "imported WITHOUT ANY of the following: (a) transfer gearboxes; (b) other ancillary gearboxes; (c) other ancillary transmission units." To claim the Schedule 4 item in Column 2 of TABLE B, ensure import documentation and physical shipment evidence corroborate the absence of those excluded components. If the gearbox is part of a more complex assembly, consider separating components or obtaining manufacturer declarations to demonstrate non-inclusion of excluded items.

3. Apply the correct tariff heading and Schedule 4 item:

• For cargo on or after the effective date "01.01.07", declarants should use tariff heading "8708.40.49" for the applicable gearboxes and reference the Schedule 4 item number recorded in TABLE B Column 2 as "50". Ensure the customs entry notes the Tariff Concession Order identifier (TC 0614534) and the operative TCO number where required by customs lodgement systems.

4. Maintain contemporaneous evidence:

• Because the instrument sets precise numerical criteria, maintain records such as manufacturer specifications, engineering test reports, declarations of conformity, drawings, weight certificates and any correspondence with the supplier that demonstrate compliance with each criterion. These will be required to sustain a claim if Customs examines the consignment.

5. Check timing and retrospective implications:

• The instrument records an effective date earlier than the signature date. For shipments near the effective date, verify which TCO applied at the time of importation. If goods were imported between the stated effective date and the signature date, document the date of import clearance and apply the appropriate TCO per the instrument’s effective-date text.

6. Verify previous TCO coverage:

• If your business previously relied upon TCO No. 9705490 (Op. 24.06.97 - TC 9705490) for these goods, confirm whether the revocation applies to the exact items you imported. The instrument revokes that TCO "in respect of the goods described in TABLE A below"; confirm whether any earlier imports relied on language broader or narrower than TABLE A.

7. Seek administrative clarification where ambiguous:

• The instrument has formatting anomalies (for example TABLE A Column 2 printed as "5031.12.06"). If there is any ambiguity about item numbers or "last date of effect", request clarification from Customs or consult the official online TCO register. Where a business needs certainty before lodging or clearing imports, seek a binding ruling or written confirmation from the customs authority.

8. Coordinate with customs broker or adviser:

• Relay the precise TCO numbers shown in the instrument (TC 9705490 for the old entry and TC 0614534 for the new entry) to your customs broker, and ensure the broker’s entry templates reference the current TCO and Schedule 4 item number "50" when lodging claims.

9. Prepare for inspection and challenge:

• Because the instrument creates a narrow technical entitlement, be prepared for physical or documentary inspection by customs. Ensure any third-party testing or verification is available promptly.

10. Record administrative provenance:

• Keep a copy of the instrument itself with its date and signature ("20 June 2007", Robert Crawford, Delegate) and record the operational annotations that appear in the tables ("Op. 24.06.97 - TC 9705490"; "Op. 01.01.07 - TC 0614534"). These references facilitate cross-checking in customs registers.

Following these steps will align import classification and documentary practice with the administrative change recorded in the instrument. The instrument does not specify particular forms, thresholds of proof, or penalty regimes; those operational matters are handled through the customs regime generally, so reliance on precise documentary proof and proactive clarification with customs is the practical means of compliance.