Customs Act 1901


Division 2 - Making and processing TCO applications  



A person may apply to the Comptroller-General of Customs for a tariff concession order in respect of goods.

An application must:

(a) be in writing; and

(b) be in an approved form; and

(c) contain such information as the form requires; and

(d) be signed in the manner indicated in the form.

Without limiting the generality of paragraph (2)(c), a TCO application must contain:

(a) a full description of the goods to which the application relates; and

(b) a statement of the tariff classification that, in the opinion of the applicant, applies to the goods; and

(c) if the applicant is not proposing to make use of the TCO to import the goods to which the application relates into Australia on the applicant's own behalf the identity of the importer for whom the applicant is acting; and

(d) particulars of all the inquiries made by the applicant (including inquiries made of prescribed organisations) to assist in establishing that there were reasonable grounds for believing that, on the day on which the application was lodged, there were no producers in Australia of substitutable goods.


A TCO application may be lodged:

(a) by leaving it at a place that has been allocated for lodgement of TCO applications by notice published on the Department ' s website; or

(b) by posting it by prepaid post to a postal address specified in the approved form; or

(c) by sending it by fax to a fax number specified in the approved form;

and the application is taken to have been lodged when the application, or a fax of the application, is first received by an officer of Customs.

The day on which an application is taken to have been lodged must be recorded on the application.

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