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AAT reels in use of TCOs once again

A very recent decision of the AAT has continued the very strict approach to use of Tariff Concession Orders (TCOs) and underlines the need for caution to how they are drafted and used. The judgment again throws up questions as to the way in which the Australian Customs and Border Protection Service (“Customs“) makes decisions in this area and the way in which disputes are conducted before the AAT.

The decision (J M Gillies Agencies Pty Ltd v CEO of Customs) included a review of decisions by Customs to classify goods to a particular tariff classification which denied the importer the use of a TCO. More…