"CTCO" means a commercial tariff concession order having effect under Part XVA of the Customs Act as that Part is continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 .
"Customs Act" means the Customs Act 1901 .
"officer of Customs" has the same meaning as in subsection 4(1) of the Customs Act.
"TCO" means a tariff concession order in force under Part XVA of the Customs Act and includes a CTCO.