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What is a Tariff Concession and why is it such a powerful tool to eliminate Duty?

Updated: Oct 21, 2022

Tariff Concession Orders (TCOs) are an Australian Government revenue concession that exists where there are no known Australian manufacturers of goods that are substitutable for imported goods.

In order to claim a TCO in accordance with the Australian law, your imported goods must:

  • firstly be classifiable to the tariff classification to which the TCO is keyed; AND

  • precisely meet the description given to the TCO.

There are 15,000 existing TCOs.

If you import goods, and claim a revenue concession through a TCO, you need to be aware that penalties may apply if your goods do not precisely match the TCO description and/or its tariff classification.

  • To apply for a TCO for imported goods, complete the approved form B443 (788KB PDF). For information about your obligations when applying for a TCO, refer to Australian Customs Notice 2010/03 (101KB PDF)

  • To object to the making of a TCO, complete form B444 (772KB PDF)

  • To request revocation of a TCO or a Commercial TCO, complete form B441 (766KB PDF)

It is important to provide all information and relevant attachments required on the form. If you fail to meet all the requirements outlined in the form your application may be delayed or rejected.


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