Broad brush approach on substitutability for Tariff Concessions

An AAT decision serves as a reminder that the making of a tariff concession order is not a given.

The Administrative Appeals Tribunal (AAT) affirmed, in a decision given on 17 June, the denial of a tariff concession order (TCO) for an importer of driverless passenger trains, ruling that substitutable goods, in the form of driven passenger trains are produced in Australia.Substitutable goods are defined in section 269B of the Customs Act 1901 (Cth) (Customs Act) as:substitutable goods, in respect of goods the subject of a TCO application or of a TCO, means goods produced in Australia that ...

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Authors: Leonie Ferretter, Daniel Rae

Published Date: 08 July 2019