Tariff Concession Revocation Order HS2007/578A - Tariff Concession Order 0614566

Several discrete legal and administrative concepts are central to the instrument and are visible in the text itself.

• Tariff Concession Order (TCO): The instrument deals exclusively with TCOs. It revokes an existing TCO (No. 9708969) and substitutes a new TCO recorded in Table B (TC 0614566). The instrument records the TCO operation dates ("Op.") and administrative file codes (e.g. "TC 9708969", "TC 0614566").

• Revocation under statutory power: The instrument is made under Section 269SD(2) of the Customs Act 1901. The instrument expressly states the revocation is effected under that section. The instrument therefore exercises an existing statutory delegable power to revoke TCOs; the instrument itself contains the revocation and the substituted order.

• Effective date and transitional timing: The instrument specifies that the revocation "has effect from 01.01.07." Table A contains, in its Column 2, an entry printed as "5031.12.06" under the heading "Schedule 4 Item Number Last date of effect." Read against the rest of the instrument, the printed content shows the prior TCO’s last date of effect running up to 31.12.06, with the revocation taking effect on 01.01.07 and the replacement TCO operating from 01.01.07 ("Op. 01.01.07 - TC 0614566" in Table B). The instrument therefore fixes a precise cut‑over date for administrative and tariff purposes.

• Customs tariff classification: The instrument identifies the eight-digit TARIC/Customs classifications for the goods in the tables. Table A lists the goods under 8708.99.99 (the prior entry), while Table B lists the goods under 8708.80.99 (the replacement classification). The instrument thus changes the classification line used to record or identify the goods in customs entries while otherwise keeping the descriptive scope of the TCO tightly specified.

• Link to Schedule 4 of the Customs Tariff Act 1995: The instrument explicitly connects the goods in Table B to "the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B." Column 2 in Table B contains the number "50", which the instrument identifies as the relevant Schedule 4 item. This procedural link is the mechanism by which the concession is made applicable to the described goods.

• Technical scope defined by physical and mechanical criteria: Both tables describe the same family of goods by technical, measurable properties (for example, minimum yield strength, minimum tensile strength, minimum elongation, hardness in BHN, attachment load capacities in kN, and itemised subcomponents (a) through (f)). The instrument makes the concession contingent on those physical characteristics being met.

• Administrative filing and record references: The tables append administrative notations such as "Op. 10.10.97 - TC 9708969" and "Op. 01.01.07 - TC 0614566." The instrument is also signed and dated by the delegate. These notations serve as administrative identifiers for the relevant TCOs.

These concepts together show that the instrument is a narrowly focused administrative order: it changes the TCO record and associated tariff classification and confirms the Schedule 4 item that will apply from a listed effective date. The detailed technical description is the legal description that determines whether a physical imported item will fall within the TCO.

The instrument directly affects the following actors, as identified or implied by the instrument’s text:

• Importers and their agents (customs brokers): Any importer of "parts, suspension, commercial motor vehicle" matching the Column 1 technical description will be affected because the instrument alters the TCO that applied to those goods. From 01.01.07 the new TCO recorded in Table B applies; prior to that date the old TCO in Table A applied (subject to its last date of effect). The change in the eight-digit tariff classification (from 8708.99.99 to 8708.80.99) and the confirmation that the goods fall under item "50" in Part III of Schedule 4 may alter which concessions apply and how entries are reported in customs documents.

• Manufacturers and suppliers of the listed suspension parts: Manufacturers who export to Australia or whose parts are imported will need to ensure that parts claimed under the relevant TCO meet the instrument’s listed technical criteria (e.g. minimum yield strength, tensile strength, elongation, hardness ranges, attachment load capacities, joint types). The instrument defines the legal scope of the concession by technical properties; suppliers will be required to provide evidence of conformity where importers claim the TCO.

• Customs administration: The Australian Customs agency (acting under delegated authority from the Chief Executive Officer) is the decision-maker enforcing the revocation and substitution. The instrument is a record of administrative action taken by a delegate under s 269SD(2) of the Customs Act 1901. Customs officials will apply the new TCO and the Schedule 4 item to import declarations from the effective date.

• Downstream businesses that rely on the tariff treatment: Any business that pays duties, applies duty concessions, or accounts for costs on the basis of tariff classification for these suspension parts will need to adjust accounting, compliance and procurement procedures according to the revocation and the replacement TCO.

• Record-keeping and compliance teams: Because the technical description requires measurable material properties, record-keeping teams within importing businesses will be affected. The instrument’s description lists particular numeric standards; those who prepare import documentation must ensure that certificates, test reports or supplier declarations are in place to substantiate claims under the TCO.

Actors not explicitly mentioned but implied include customs brokers, freight forwarders, and compliance advisers who prepare and lodge customs entries. The instrument itself does not list obligations for these parties, but the mechanical effect of changing a TCO and tariff classification means those parties will need to adjust entries, references to the TCO number (TC 0614566) and possibly providing supporting technical evidence to customs. The instrument does not contain transitional exemptions for existing stock or import schedules; it specifies an effective date, indicating the administrative cut‑over point.

The instrument itself prescribes no novel criminal offences or monetary penalties; it does two administrative duties: revocation and substitution of TCOs under a statutory grant of power. From the instrument text the following duties and rights can be inferred or are explicitly recorded:

• Duty on the delegate to record revocation and substitution: The delegate (Robert Crawford), exercising authority under s 269SD(2) of the Customs Act 1901, has made the revocation and replacement and recorded dates and TCO identifiers. The instrument documents the delegate’s administrative duty to effect changes to TCOs.

• Duty on importers to respect the new TCO and tariff classification from the effective date: The instrument states the revocation "has effect from 01.01.07" and that the replacement order "shall have effect from the date notified in paragraph (a) above." This establishes a duty on importers and customs declarants to apply the new TCO (TC 0614566) and the new classification line (8708.80.99 in Table B) for entries and concessions from that date.

• Right to rely on the TCO where the goods meet the listed description: By setting out the goods in Column 1 of Table B and linking them to an item in Part III of Schedule 4 (Column 2), the instrument creates an administrative right to claim whatever concession is attached to that Schedule 4 item for goods that satisfy the instrument’s description. The instrument states the goods "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."

• Duty to demonstrate compliance with the technical description: The instrument defines the concession scope by precise mechanical properties (for example, subparts (a)-(f) listing minimum yield strength, minimum tensile strength, minimum elongation, BHN hardness ranges, and load capacity limits). Where an importer claims the TCO, they will be required in practice to demonstrate that the goods meet those properties. The instrument does not set test methods or documentary form, but the description creates a de facto requirement to have evidence that goods conform to the listed criteria.

• Administrative right to use the TCO identifier and operative "Op." date: The TCOs are recorded with administrative references ("Op. 01.01.07 - TC 0614566" for the replacement). Those references are the proper administrative identifiers for customs entries and for the agency to track concessions. The instrument gives those identifiers legal effect by documenting the replacement order and operation date.

• No express transitional rights or grandfathering: The instrument sets an effective date and does not itself contain transitional rules in the text provided. The old TCO shows a "Last date of effect" entry in Table A (printed as "5031.12.06"), consistent with the revocation taking effect on 01.01.07. This means the right to claim under the old TCO expired at the stated last date, and the right to claim under the new TCO begins on the operation date recorded.

The instrument does not itself specify forms of evidence, verification procedures, or review rights. Those administrative processes are managed under the broader Customs Act and the administrative practice of the customs agency; the instrument confines itself to the administrative acts of revocation and remaking the TCO and setting dates and identifiers.

The instrument contains no express penalties, fines, or criminal sanctions. It is an administrative revocation and remaking of a tariff concession order and does not purport to create new offences. The text instead changes which TCO applies to a given set of goods and assigns a Schedule 4 item number.

Enforcement implications that arise from the instrument’s content are administrative rather than punitive in the instrument itself:

• Administrative application by customs: The instrument records 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." That linkage changes how the customs agency will treat those goods when declared. Enforcement therefore operates through customs entry processing, classification checks and eligibility assessment for the Schedule 4 item in question. The instrument does not specify enforcement mechanisms; enforcement is implied to be within the ordinary administrative functions of customs (assessment of declaration accuracy, verification of supporting documents, and acceptance or rejection of concession claims).

• Evidentiary burden: Because the instrument defines eligibility by technical properties, importers claiming the concession will face an evidentiary burden in practice. The instrument itself does not set the evidentiary rules, but it establishes that only goods matching the listed properties are within the TCO’s scope. In administrative practice this implies customs officials can require documentation and may refuse concession claims where evidence is insufficient. The instrument does not state the procedural steps or sanctions for false claims.

• No statutory penalty provisions within the instrument: The text does not create or reference any specific monetary penalties or criminal sanctions for non-compliance with the instrument itself. Any penalties for mis-description, false statements, or improper use of a TCO would derive from other statutory provisions (for example, in the Customs Act 1901 or related legislation), but those provisions are not set out in this instrument and therefore are not described here.

• Timing and retrospective effect: The instrument fixes an effective date for the revocation of 01.01.07. Goods imported after that date will be subject to the replacement TCO and the Schedule 4 item linked to it. If questions arise regarding entries made before or after the effective date (in particular, whether the goods actually met the required physical characteristics), the instrument leaves such administrative review, verification and any consequent enforcement actions to the customs agency, but it does not itself prescribe those actions.

In sum, the text effects an administrative change; the instrument does not itself set out enforcement mechanisms or penalties. Enforcement consequences of misclassification or false claims flow from broader customs administration and statutes rather than from this instrument’s text.

The instrument expressly situates itself within two statutory regimes named in the text: Section 269SD(2) of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995.

• Power source: The instrument’s first line states the revocation is made "Under Section 269SD(2) of the Customs Act 1901." That identifies the statutory authority under which a delegate of the Chief Executive Officer may revoke tariff concession orders. The instrument therefore operates as an administrative exercise of that statutory power; it does not amend primary legislation but uses the statutory regulator’s authority to modify administrative concessions.

• Link to Customs Tariff Act 1995: The instrument makes explicit reference to Part III of Schedule 4 of the Customs Tariff Act 1995 when it says that the goods listed 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." Thus the instrument fixes which Schedule 4 item applies to the specified goods, and that determines the applicable concession or tariff treatment as provided in the Customs Tariff Act 1995. The instrument does not itself contain the text of Schedule 4 or the tariff rates; it simply establishes the nexus between the described goods and a particular Schedule 4 item (Column 2: "50").

• Tariff classification codes: The instrument changes or restates the customs eight-digit classification for the goods between Table A (8708.99.99) and Table B (8708.80.99). Tariff classification codes are the lingua franca of customs law for determining duty treatment. The instrument therefore interacts with customs classification law and administrative practice in that it changes how these particular goods are to be recorded and assessed in entries.

• Administrative record and timing interactions: The instrument records operation dates for the TCOs ("Op. 10.10.97 - TC 9708969" and "Op. 01.01.07 - TC 0614566") and sets the effective date of revocation (01.01.07). These dates interact with the timing rules in customs law concerning when concessions may be claimed, when duties are payable, and how prior entries are to be handled administratively. The instrument itself does not articulate transitional rules; interaction with any transitional, retrospective or amendment rules in the Customs Act 1901 is therefore through the administrative implementation of the revocation and replacement.

• Evidentiary and compliance procedures: While the instrument sets the technical description that determines eligibility, it does not set out evidentiary procedures. Those procedures (for example, how to demonstrate a part meets the listed mechanical properties, or how customs tests or verifies such claims) are matters for the customs administrative regime under the Customs Act and related procedural rules, not for this instrument.

• No direct modification of other Acts in text: The instrument does not claim to amend or modify any other statute. Its effect is administrative and operates within the statutory architecture of the named Acts. Any consequences for other laws (for example, taxation, product safety, or standards law) are incidental or consequential; those laws are not referenced in the instrument itself.

In short, the instrument is an administratively‑sourced change to tariff concession records that must be implemented in the operational framework set by the Customs Act 1901 and the Customs Tariff Act 1995. The instrument identifies the statutory basis for revocation and the Schedule 4 item to which the replacement TCO links, but it leaves procedural enforcement, evidentiary verification and any consequential legal effects to the broader statutory and administrative regime.

The instrument itself contains the limited chronological record necessary to understand this specific administrative change. The following are the amendment and operation milestones directly visible in the text:

• Original TCO creation: The Table A entry includes an administrative note "Op. 10.10.97 - TC 9708969." The instrument also states that Tariff Concession Order Number 9708969 was "made on 05.01.98." The presence of both dates indicates administrative operation and an original TCO identification; the text records the older instrument as TC 9708969.

• Last date of effect for the revoked TCO: Table A Column 2 is headed "Schedule 4 Item Number Last date of effect" and contains the string "5031.12.06" in the available print. Read in context with the instrument’s statement that the revocation "has effect from 01.01.07," the Table A Column 2 entry records the Schedule 4 item number ("50") followed by the last date that the older TCO had effect ("31.12.06"). The instrument therefore records that the prior TCO’s administrative effect terminated at the end of 31 December 2006.

• Revocation effective date: The principal clause in the instrument states the revocation "has effect from 01.01.07." This is the effective date for the revocation of TCO 9708969 and is the date from which the replacement TCO applies.

• Replacement TCO operation date: Table B includes the administrative notation "Op. 01.01.07 - TC 0614566." This indicates the replacement TCO (administrative reference TC 0614566) is recorded as operating from 1 January 2007. Table B Column 2 records the Schedule 4 item number "50" for the replacement order.

• Instrument execution date: The instrument is signed and dated "Robert Crawford ... Dated 20 June 2007 Delegate of the Chief Executive Officer." That provides the formal date of the delegate’s attestation and administrative record-keeping. The instrument’s effective change was back-dated to 01.01.07 for the revocation and the replacement TCO, with the instrument itself executed and recorded on 20 June 2007.

The instrument does not record any other amendments, revisions or subsequent modifications. It documents a single revocation and substitution, records the prior TCO reference and its last date of effect, provides the operation date for the replacement TCO, and is signed and dated by the delegate. There is no further amendment history or multiple-stage amendment sequence recorded in the supplied text.

The instrument includes no references to cases, litigation, disputes, appeals, or any judicial or tribunal history. The text is purely administrative and silent on any litigation. It contains no cross-references to court decisions, tribunal determinations, or dispute outcomes.

Because the instrument makes no mention of legal challenges or appeals, the following points can be stated from the instrument text itself:

• No litigation is recorded in the instrument: The text does not indicate any prior judicial review, merits review, or dispute arising from either the original TCO (TC 9708969) or the replacement (TC 0614566). There are no case citations or references to proceedings in the instrument.

• Instrument performs an administrative record function: The document is a delegate-signed administrative revocation and replacement; it does not purport to resolve any court action or to implement a judicial order.

• Absence of litigation references is not a legal conclusion about enforceability: The instrument’s silence on litigation simply means that no litigation history is recorded in the instrument itself. Whether any disputes have arisen administratively or in court outside the instrument is not recorded in the supplied text and cannot be inferred from it.

For purposes of compliance, stakeholders should treat the instrument as the operative administrative record of the revocation and replacement. Any information about appeals, objections, or litigation related to the underlying classification or the application of the Schedule 4 item would need to be sought in administrative files or from court/tribunal records, none of which are contained in the instrument’s text.

The instrument is concise and technical. Several practical "gotchas" or implementation traps can be identified from the exact text as matters of legal and administrative risk:

• Precision of the goods description: The concession applies only to "PARTS, SUSPENSION, COMMERCIAL MOTOR VEHICLE, being ANY of the following" and then lists six subcategories (a)-(f) with detailed numeric and material specifications: minimum yield strength, minimum tensile strength, minimum elongation, BHN hardness ranges, attachment load capacities (in kN), and connection types. The concession is limited to parts meeting those criteria. A common practical risk is importing a part that is close but not within the listed tolerances; the instrument admits only goods that satisfy the listed parameters. Importers claiming the TCO must be able to show that the actual goods meet those precise characteristics.

• No test-methods or standards referenced: The instrument sets numeric thresholds (for example, "minimum yield strength of 380 mPa" or "general hardness range of 187-255 BHN") but does not specify the testing standard, the method of measurement, or acceptable certificates. That gap creates a compliance burden: importers must ensure they have appropriate test reports or supplier declarations that enable customs to verify compliance, and customs may require demonstrable evidence to accept a claim. The instrument itself does not specify the form of evidence.

• Change of eight-digit classification: The replacement TCO is recorded under 8708.80.99 whereas the prior TCO used 8708.99.99. Even for identical goods, a change in the eight-digit line can alter tariff treatment or how systems classify the entry. Systems, customs brokers and accounting processes that relied on the old eight-digit code must be updated to avoid misclassification and possible administrative rejections or audit adjustments.

• Timing and effective date complications: The revocation is effective from 01.01.07. The old TCO shows a last date of effect up to 31.12.06. Any goods imported close to the cut‑over date must be carefully documented to show whether they were declared under the old or new TCO. The instrument does not state whether goods in transit, goods landed but not cleared, or consignments already imported before the effective date are treated in any special way; the administrative implication is that the date determines which TCO applies, and importers should ensure their import declarations are consistent with the effective date.

• Administrative identifier changes: The prior administrative reference (TC 9708969) and the replacement (TC 0614566) must be correctly used in customs documentation. Failure to use the correct TCO number or to reference the relevant Schedule 4 item ("50") could lead to rejection of a concession claim.

• Narrow scope by attachment loads and connection types: Several sub-items impose limits on attachment load capacities and specify connection types ("either taper pin or bar pin"). If a part exceeds the stated load capacity or uses a different joint type, it will fall outside the TCO despite appearing similar. The specificity of the mechanical constraints is likely to lead to close-call classification issues that require technical verification.

• No guidance on multi-component assemblies: The instrument lists particular parts (spring hangers, torque rods, top pads, spring seats, transverse rod axle brackets, cross channels or lower shock brackets). For more complex assemblies composed of multiple components, the instrument does not say whether partial conformity or an assembly of both qualifying and non-qualifying components is eligible. That ambiguity creates a risk where importers must determine whether an assembled item is a single part within the description or an assembly falling outside the scope.

• No express procedural direction in the instrument: The instrument does not describe how disputes will be handled, how customs should verify claims, or how to appeal refusal of a concession claim. These procedural matters are governed elsewhere; the instrument’s silence on process is a practical gotcha for parties unfamiliar with the broader customs administrative framework.

These points are derived from the instrument’s exact wording and format. They reflect areas where operational mistakes, insufficient documentation, or misunderstandings of the technical thresholds could result in customs refusing to apply the concession or conducting further enquiries.

Compliance with the instrument consists principally of two tasks: ensuring the imported goods actually fall within the instrument’s Column 1 technical description, and ensuring customs entries correctly reference the replacement TCO and Schedule 4 item from the effective date. Based on the instrument’s text, the following specific steps are appropriate:

• Identify whether the goods match the exact descriptive criteria: Compare the physical properties of the parts to the instrument’s requirements. The instrument lists the qualifying parts and their mandatory characteristics. For example, for spring hangers or frame shock hangers (subpart (a)) the itemisation includes:

  • minimum yield strength of 380 mPa;
  • minimum tensile strength of 550 mPa;
  • minimum elongation of 6%;
  • a general hardness range of 187-255 BHN;
  • attachment load capacity NOT exceeding 60 kN.

  Similar numeric thresholds appear for the other listed components (torque rods, top pads, spring seats, transverse rod axle brackets, cross channels/lower shock brackets). Ensure that technical specifications and material test results for the physical goods match each numeric criterion stated in the relevant subpart.

• Maintain documentary evidence: Although the instrument does not prescribe what documents constitute evidence, the technical thresholds imply a need for verifiable documents. Obtain and retain supplier certificates, material test reports, engineering drawings, mechanical test certificates, or third-party lab reports that specify yield strength, tensile strength, elongation, hardness (BHN), and load capacities as relevant. Keep these documents readily producible to customs on request.

• Update customs classification and TCO references in declarations: From the effective date 01.01.07, use the replacement eight-digit classification shown in Table B (8708.80.99) and the administrative reference for the replacement TCO (TC 0614566, shown as "Op. 01.01.07 - TC 0614566") where claiming the Schedule 4 concession. Also ensure the declaration references the applicable Schedule 4 item number as recorded in Column 2 of Table B ("50").

• Reconcile entries around the cut-over date: For consignments arriving around the cut-over (31.12.06 to 01.01.07), ensure documentation demonstrates whether the goods were imported under the old TCO (TC 9708969) or under the new TCO (TC 0614566). The instrument indicates the prior TCO’s last date of effect ran up to 31.12.06 and the replacement TCO takes effect from 01.01.07. Accurate arrival, lodging and customs clearance dates will determine which TCO applies.

• Check assembly versus part status: If importing assemblies containing multiple components, assess whether the item should be treated as a part (falling within the listed description) or as an assembly outside the scope. The instrument’s descriptions list specific components; where an imported item is an assembly that includes some listed parts and some not, consult customs guidance in the administering statutes and, if necessary, seek a classification ruling or advice from customs authorities.

• Retain audit trails and administrative references: Keep a record of the TCO numbers (old TC 9708969, new TC 0614566), operation dates, and the instrument itself (signed by Robert Crawford on 20 June 2007). These administrative references will assist in audits and in demonstrating entitlement to any concession that arises under Schedule 4 item 50.

• Engage customs broker or technical adviser where necessary: Given the technical nature of the description and the lack of specified testing standards in the instrument, consider engaging a customs broker and, where required, an engineer or metallurgical testing laboratory to validate that goods meet the numeric properties and to prepare supporting documentation.

• Be prepared for verification: Customs administration may request supporting documentation or may perform its own verification of the goods. Ensure that certificates and test reports are current, correspond to the exact imported parts, and link unambiguously to the goods in the shipment.

These steps derive directly from the instrument’s content and the way it defines the concession by technical criteria, ties it to an administrative TCO identifier and an item of Part III of Schedule 4, and fixes an effective date for the replacement order. The instrument does not supply procedural rules or forms of evidence, so practical compliance requires compiling appropriate technical documentation and ensuring accurate customs declarations aligned with the replacement TCO and Schedule 4 item number.