Tariff Concession Order (TCO)
A Tariff Concession Order (TCO) allows eligible goods to be imported into Australia at a Free rate of customs duty where there are no substitutable goods produced in Australia by an Australian manufacturer. Importers apply to the Australian Border Force; if granted, the TCO is published with a unique number that can be quoted on the import declaration to claim the concession.
The test is whether a locally made, substitutable good exists — not merely a similar imported one. TCOs are a significant duty-saving lever for capital equipment, components and specialised goods that Australian industry does not manufacture.
Duty is a direct cost, and a TCO can zero it out entirely for goods Australia doesn't make. Knowing when a TCO exists — or is worth applying for — and quoting it correctly on the N10 is one of the highest-value moves a customs broker makes for an importer.
How do I find whether a TCO exists?
Search the ABF's TCO database by tariff classification and goods description; if a current TCO covers your goods, quote its number on the import declaration.
What is the test for a new TCO?
That no substitutable goods are produced in Australia by an Australian manufacturer in the ordinary course of business.