Imported goods must be classifiable to the tariff a TCO is keyed to, and they must precisely meet the TCO description. Declaration volume against the number of licensed brokers is why that check does not sit only with the broker.
ABF compliance work checks the tariff line on the declaration, the TCO wording, the local-manufacture search, and old concessions. In 2024-25, 32 per cent of the import lines it checked had errors.
Hypothetical scenario: what an incorrect TCO claim can look like
A constructed example of the duty and infringement-notice exposure when goods do not precisely meet a TCO description. The company, goods, dates and figures are invented.