Tariff Concession Order

What is the Tariff Concession?

 

The Tariff Concession System (TCS) is designed to help industry become more internationally competitive. Tariff Concession Order (TCO) reduces costs to the public by allowing duty-free entry for certain goods where there is no local industry that produces those goods.  Certain classes of goods including foodstuffs, clothing and passenger motor vehicles are ineligible (‘excluded goods’).

How to Apply for a TCO

We will walk you through the whole TCO process. We will complete and submit all the required paperwork, carry out database searches and communicate with potential local manufacturers on your behalf. Submit an inquiry to start the process.

Can a Tariff Concession be Revoked?

A Tariff Concession will be granted on imported goods if substitutable goods are not produced in Australia.

Substitutable goods are Australian-made products which have a use corresponding to a use of the imported goods.

It is important to note that, in determining whether substitutable goods are available, the assessment does not consider whether the Australian goods compete with the imported goods in any market.

A TCO to be revoked under certain conditions.

For example, an application could be lodged for revocation of the Tariff Concession Orders by local industry.  The application is based on the local manufacturer’s submission that their goods can be
substituted for imports covered by the TCO.

Some of the recent  examples of TCO revocations following an application of local industry include:

`

TC 9308839

GREENHOUSE, computerised, creating controlled artificial environment for the growing of plants

Substitutable goods produced in Australia in the ordinary course of business by Powerplants Australia Pty Ltd, Hallam, Victoria. In transit provisions apply.

2

TC 1038858

SETS, DOOR FURNITURE, having ALL of the following:           

(a) knob AND/OR lever;                                            
(b) tiebolt OR cylindrical fitting;                                          
(c) latch OR bolt;                                                           
(d) snib AND/OR push button AND/OR non-lockable handle AND/OR passive handle

Substitutable goods produced in Australia in the ordinary course of business by Gainsborough Hardware Industries Ltd, Blackburn, Vic. In transit provisions apply.   

What is the Operative Date for a Successful Tariff Concession Application?

 

The operative date for a successful Tariff Concession Order is the date that the Tariff Concession Order Application was lodged with Customs.

When a Tariff Concession is granted, it comes into effect on the date the application was first received by Customs.  This means that all goods covered by the TCO and entered on or after that date will be eligible for the concession.   Duty refunds can only be claimed if the goods have been imported into Australia on or after the Operative Date.

What is the Operative Date for a Tariff Concession Revocation?

Tariff Concession Revocation comes into force on the day on which the request was lodged with Customs.

For the latest TCO news, the Tariff Concessions Gazette is published every Wednesday.

Find out more about our other services involving Customs Duty here!