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ARTICLE · 23 OCTOBER 2014

Tariff concession orders: Australian Customs proposes to make obtaining them more difficult

The proposed amendments will make it easier for Australian manufacturers to object to the making of tariff concessions.

AustraliaInternational Law

The Australian Customs and Border Protection Service (Australian Customs) has proposed amendments to the Customs Act which will make it easier for Australian manufacturers to object to the making of tariff concessions. Importers and manufacturers have until 5 November 2014 to comment on the proposed amendments.
The laws will affect products from toilet paper to prefabricated buildings.

Where a tariff concession order (TCO) applies, the duty payable on imported goods is reduced (usually from 5% to 0%). A TCO describes particular goods and applies only to goods classified under a particular tariff heading. TCOs are made on application by importers and reflect the policy that customs duty should not be imposed on goods where there is no local industry to protect.

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