Trade and goods compliance

Compliance with Tariff Concession Orders

A Tariff Concession Order will be granted on imported goods if substitutable goods are not produced in Australia. If granted, the Tariff Concession Order allows duty free entry of the product into Australia.

The following advice can be used to help brokers to avoid incorrect use of Tariff Concession Orders:

  • If doubt exists as to the applicability of a Tariff Concession Order to any goods, the importer can apply for tariff advice or apply for a Tariff Concession Order on the specific goods.
  • Discuss the properties of the goods imported with your client and advise them to tell you if the properties of the goods change. Particular goods might have been eligible to claim a Tariff Concession Order previously, however changes in the properties or characteristics of the goods, even small variations, might affect their future eligibility.
  • Tariff Concession Orders do not apply to sets, kits, assemblies or systems unless they are specifically referred to in the wording, together with a list of all the items making up the set, kit, assembly or system.
  • Ensure goods are classified correctly before searching for a Tariff Concession Order.
  • Do not rely solely on a key word search or Freedom of Information request for similar goods to determine if a Tariff Concession Order applies to your goods.
  • Pay close attention to the wording of Tariff Concession Orders, particularly those containing a number of ‘and’ stipulations, as well as punctuation.
  • Pay particular attention to units stipulated in the wording of the Tariff Concession Order.

For more information on interpreting Tariff Concession Orders, see Interpretation of wording in Tariff Concession Orders.