The CEO of Customs published a Notice in the 27/10/2010 Gazette, a revocation for Tariff Concession Orders (TCO) 9801683, 0509577 and 0509830 for certain light trucks.
The above mentioned TCOs provided concessional entry for trucks with a gross vehicle weight (g.v.w.) of 3.5 tonne or less. Those goods are excluded from obtaining concessional entry by the Excluded Goods Schedule. (Regulation 185 and item 39 of Schedule 2 of the Regulations.)
Customs Duty Refund Claims
Customs Duty Refund Claims are still possible, however Customs’ view is that each of the TCOs in question is partially valid and should be read in accordance to the prohibition in s269SJ(1)(b) so that the concessions only apply to goods which:
- are classified to heading 8704.21.10
- comply with the description of the relevant TCO, and
- have a g.v.w. exceeding 3.5 t.
In-transit provisions will apply, but only in respect of vehicles with a g.v.w. exceeding 3.5t, which are the goods to which the TCO validly applies.
Do these concessions apply prospectively and/or retrospectively? If they are retrospective, how far back can we go to claim any refunds?
You can claim back for 4 years from Customs Entry payment date, however the goods must be classified to heading 8704.21.10 and comply with the description of the relevant TCO, and have a g.v.w. exceeding 3.5 t.