When you apply for a tariff concession order
(TCO) you have to nominate the appropriate tariff
classification. Customs may not dispute the nominated
classification at the time of application, but this doesn't
mean that many years after the TCO is made you can assume that your
nominated tariff classification is correct. A recent case shows how
disastrous a change in view as to classification can be for the TCO
applicant. It also highlights the protection that can be afforded
by proactively obtaining a tariff advice.
What happens if the initial tariff classification is
wrong?
When a TCO is made it is attached to a particular tariff
classification. For a good to receive duty free entry under the
TCO, the good must first be classified to the tariff classification
to which the TCO is keyed. The good must then also come within the
description of goods contained within that TCO. It can happen that
a TCO is attached to particular tariff classification, and then at
a later
