TCO Interpretation – CBFCA Commentary (NNF 2015/142)


The Custom Brokers and Forwarders Council of Australia Inc. (CBFCA) noted the Department of Immigration and Border Protection (DIBP) Commentary Interpretation of Wording in Tariff Concession Orders (Commentary). The CBFCA perceives the Commentary as a high-level overview on the DIBP’s thoughts in relation to Tariff Concession Orders.

The position of the CBFCA has been articulated to the DIBP in its Discussion Paper Tariff Classification and Tariff Concession Order Applications (Discussion Paper) which was discussed at a meeting with CBFCA Executive of 25 June 2015 and was further discussed at the DIBP-CBFCA Bilateral Meeting of 7 October 2015. In addition, the CBFCA in November 2014 provided a Commentary to the DIBP on Proposed Amendment to Tariff Concession Order process.

The CBFCA commentary on Interpretation of Wording in Tariff Concession Orders should therefore be read in conjunction with the Proposed Amendment to Tariff Concession Order process commentary and the Tariff Classification and Tariff Concession Order Applications (Discussion Paper).

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