Tariff Concession Order Revocations

You will be aware that the Department of Immigration and Border Protection (DIBP) periodically undertakes reviews of Tariff Concession Orders (TCO) as to their respective usage. The DIBP has advised that a recent stocktake review undertaken revealed a larger-than-expected number of TCOs that had been unused for more than two (2) years. In many cases, some TCOs have not been used for at least five (5) years.

As a result, the Industry Assistance Section, DIBP is proposing to increase the number of TCOs that it advertises each week in the Tariff Concessions Gazette for potential revocation where it appears that the TCO(s) are no longer required through lack of use. Such revocations are covered by s269SD of the Customs Act 1901.

In relation to TCOs that may be relevant to your clients, it is suggested you undertake your own internal stocktake to determine client usage of a  particular TCO so that you are in a position to cross reference those TCOs to any which the DIBP may advise could be subject to revocation through lack of use. If you would like the DIBP to retain a particular TCO, you should contact the DIBP with such a request. This information should be sent to: this email with details as to;

• number and name of the TCO, and
• reason for believing the TCO may be used in the near future.

Upon receipt of such information and in the absence of any contrary argument, the DIBP will retain the TCO for at least six (6) months and then review its usage accordingly.