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ARTICLE · 03 APRIL 2017

Tariff concession orders – are your goods actually covered?

Cooper Grace Ward
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TCOs allow goods to be imported without customs duty when there are no local manufacturers producing substitutable goods.

AustraliaInternational Law
Fletch Heinemann
Fletch Heinemann
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Tariff concession orders (TCOs) allow goods to be imported without customs duty where there are no local manufacturers producing substitutable goods.

Problems often arise where opinions differ about the correct classification of the goods. The recent AAT decision in National Oilwell v Comptroller-General of Customs highlights the risks facing importers.

What happened in National Oilwell v Comptroller-General of Customs?

You might have sympathy for the importer, given the circumstances.

The goods were 'pony rods', also referred to as short 'sucker rods' – basically a component of an oil well pump.

The sequence of events was as follows.

  1. On 11 February 2009, an application for a TCO was made under tariff item 8413.91.10.

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