There is a quiet pressure building across our profession. Customs brokers are being pushed — with increasing urgency — toward automation, digital platforms, and AI-driven workflows.
Impact of TCO revocation and reissue
Why has the revoking and reissuing of TCOs under s.269SD changed over the years to deny refunds and/or ongoing duty savings to legitimate importers, in conflict with the stated intent of the TCO scheme?
Functional Units & TCOs
The purpose of s.XVI N4 is to differentiate between machines which are fitted together (composite machines of s.XVI N3) and production / manufacturing lines in which machines work together to fulfil a common function or purpose (s.XVI N4).
Tariff Concession Orders - copy of a submission to ABF on 11 July 2023
The power to make Tariff Concession Orders (TCOs) is contained in Part XVA of the Customs Act 1901. The “core criteria” that must be met for a TCO application to succeed are the subject of s 269C.
New 2021 Tariff Notes will change the way we classify some goods.
The Customs Tariff Amendment (Incorporation of Proposals and Other Measures) Act 2021 amends the Customs Tariff Act 1995 to, among other things.
TCO Revocations
According to the decision in in Vestas - Australian Wind Technology Pty Limited and Chief Executive Officer of Customs [2015] AATA 348 (21 May 2015), the objective of the Tariff Concession System “...is to ensure that industry is not taxed…
Tariff Changes 1 January 2017
The World Customs Organization has published the 2017 edition of the Harmonized System Nomenclature, which will enter into force Jan. 1, 2017.
The Tariff Classification of Functional Units
The purpose of s.XVI N4 is to differentiate between machines which are fitted together (composite machines of s.XVI N3) and production / manufacturing lines in which machines work together to fulfil a common function or purpose (s.XVI N4).
The Impact of TCO revocation & Reissue
The objective of the Tariff Concession System was most recently stated in Vestas - Australian Wind Technology Pty Limited and Chief Executive Officer of Customs[2015] AATA 348 (21 May 2015) as “..
The Interpretation of TCOs
The Customs Act s.269 (3) (a) requires that a TCO application must contain “a full description of the goods to which the application relates”.