ARTICLE · 22 JUNE 2012

Full Federal Court rules on "substitutability" in tariff concession order matters

Hunt & Hunt

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Some readers would be aware of extensive recent litigation on the availability of tariff concession orders.

AustraliaTax

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Some readers would be aware of extensive recent litigation on the availability of tariff concession orders ("TCOs") in relation to "reach" and "lift" trucks which litigation has had broader consequences for the law relating to the grant of TCOs.

Most recently, there have been issues associated with an application for TCOs by Toyota Material Handling Australia Pty Ltd ("Toyota"). At first instance, the Australian Customs and Border Protection Service ("Customs") rejected the application for TCOs. Toyota appealed to the AAT which overturned the decision and directed Customs to issue TCOs for the trucks the subject of the TCO application. However, Customs appealed the AAT decision to the Federal Court of Australia.

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