{"id":"F2008L00076","name":"Tariff Concession Order 0715786","slug":"tariff-concession-order-0715786","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72177,"registerId":"commonwealth-F2008L00076-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0715786","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, a delegate of the Chief Executive Officerdeclare that the goods specified in Column 1 of THE TABLE are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 19.09.07 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n| --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n```html\n

8708.30.99

PARTS AND ACCESSORIES, ON-ROAD TRUCKS HAVING A GROSS VEHICLE
WEIGHT NOT LESS THAN 7.5 TONNES, being ANY of the following:
(a) adjusters;
(b) anchors;
(c) axles;
(d) beams;
(e) braces;
(f) brackets;
(g) brakes;
(h) bushings;
(i) cables;
(j) calipers;
(k) camshafts;
(l) caps;
(m) carriers;
(n) chambers;
(o) couplings;
(p) cylinders;
(q) diaphragms;
(r) discs;
(s) drums;
(t) gears;
(u) guides;
(v) housings;
(w) hubs;
(x) knuckles;
(y) links;
(z) panels;
(aa) pins;
(ab) pistons;
(ac) plates;
(ad) plugs;
(ae) plungers;
(af) reservoirs;
(ag) retainers;
(ah) rods;
(ai) rotors;
(aj) separators;
(ak) shafts;
(al) shields;
(am) shims;
(an) shoes;
(ao) slack adjusters;
(ap) slips;
(aq) spiders;
(ar) studs;
(as) tanks;
(at) ties;

(Continued on next page)

50

This is page 1 of 2 Pages of the above Table.

..Wendy Knowles ......................

Dated 10 December 2007 Delegate of the Chief Executive Officer

\n```\n\nTHE TABLE\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n| | ((Continued from previous page)(au) yokesOp. 19.09.07 - TC 0715786 | |\n| --- | ------------------------------------------------------------------ | --- |\n\n| This is page 2 of 2 Pages of the above Table...Wendy Knowles ......................Dated 10 December 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession instrument limited to specific truck parts under a single tariff classification. It has not expanded beyond its original purpose of duty relief for heavy vehicle components."},"complexity_factors":["Single, specific tariff classification (8708.30.99) with no cross-references to other sections","Simple tabular format with only two substantive columns","No conditional logic, exceptions, or nested definitions","Straightforward alphabetical list of 46 component types with no technical qualifications","No interpretation section or defined terms","Single effective date with standard revocation mechanism (sections 269SC/269SD of the Customs Act 1901)"],"plain_english_summary":"This Tariff Concession Order removes or reduces customs duties on 46 specified parts and accessories for on-road trucks of 7.5 tonnes or more, allowing those components to be imported into Australia at lower or no duty. It primarily affects importers, distributors, truck manufacturers and repairers, and helps lower build and maintenance costs for the heavy road transport sector. The concession has been in force since 19 September 2007."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO applies the established mechanism of a tariff concession to a specified list of truck parts. It does not broaden the statutory mechanism or add new policy elements beyond granting the concession for the enumerated goods. The instrument stays within the original purpose of TCOs (to confer tariff concessions on defined imported goods) and does not materially change scope beyond specifying the particular parts covered."},"complexity_factors":["Single, self-contained Tariff Concession Order with one tariff classification (8708.30.99)","Long enumerated list of parts (over 40 named items) which increases lookup time but not legal complexity","Cross-reference to Schedule 4 Item 50 of the Customs Tariff Act 1995 (external instrument governs precise tariff treatment)","References to Customs Act 1901 sections for power (s269P) and revocation (s269SC, s269SD)","No layered conditional logic or multiple exceptions in the instrument itself"],"plain_english_summary":"**What this instrument does (mechanically):**\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. It declares a specified list of imported goods — parts and accessories for on-road trucks with a gross vehicle weight of at least 7.5 tonnes — to be goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Item 50) applies. (That means importers of those goods may receive the tariff concession identified by that Schedule 4 item when the goods meet the description and tariff classification.)\n- The order identifies the goods by tariff classification (8708.30.99) and by an itemised list of parts (e.g. axles, brakes, hubs, pistons, shafts, ties, yokes, etc.). It took effect on 19 September 2007 and continues until it is revoked under sections 269SC or 269SD of the Customs Act 1901 or until any last date specified in the Table.\n- The operative decision was made by a delegate of the Chief Executive Officer (the document is signed by the delegate).\n\n**Who it affects:**\n\n- Importers who bring into Australia the truck parts listed and who correctly classify them under the stated tariff heading (8708.30.99). Those importers can claim the Schedule 4 concession specified (Item 50) for those goods.\n- Australian businesses that supply or repair large trucks and that rely on imported parts (they may pay lower landed costs if importers claim the concession).\n- Domestic manufacturers of equivalent truck parts, who may face stronger price competition from imports priced on a concessional duty basis.\n- The Commonwealth (through reduced customs duty collections while the concession is in force) and, indirectly, taxpayers (who bear the fiscal cost of concessions).\n\n**Why it matters (stated purpose and practical effects):**\n\n- Stated purpose: to extend a tariff concession to a defined set of truck parts (the document itself is the legal instrument effecting that concession). The usual policy rationale for TCOs is to reduce import duty on inputs that are not produced locally or to lower input costs for industry; that is the claim to be tested against costs and incentives below.\n- Practical effect: eligible imported parts are treated as falling within a tariff concession (Schedule 4 Item 50) so import duty is reduced or removed per that item. That changes the relative price of imported parts versus domestically produced parts and can change procurement and stocking decisions by truck fleets, repairers and distributors.\n\n**Implementation and legal mechanics to note:**\n\n- The concession applies only if the goods both (a) fall under the stated tariff classification (8708.30.99) and (b) match the descriptive list in the Table. Importers and customs officers must be able to trace classification and description to claim or grant the concession.\n- The order remains effective from the stated commencement date until it is revoked by the administrative revocation processes in sections 269SC or 269SD of the Customs Act 1901, or until any explicit expiry date placed in the Table.\n- A delegate of the Chief Executive Officer signs and publishes the TCO; revocation or amendment is likewise an administrative act.\n\n**Costs, incentives and trade-offs (testing the stated purpose):**\n\n- Who pays: the fiscal cost is borne by the Commonwealth (reduced customs revenue while the concession is active). That cost is dispersed across taxpayers rather than concentrated on a particular private actor.\n- Who benefits and concentration of benefits: the benefits are concentrated on importers of the listed parts and their downstream customers (truck repairers, fleets). Those importers gain a direct price advantage for matching imports.\n- Incentives and behavioural changes: the concession encourages importation of listed parts (substitution away from domestic suppliers if any), potentially raising import volumes for those parts while lowering their landed costs.\n- Compliance and administrative burden: importers must correctly classify and document goods; customs must verify matches to the descriptive list. If descriptions are broad, disputes on eligibility may arise, increasing administrative review/resource use.\n- Bureaucratic discretion and revocation risk: the order is administrative and can be revoked by the Secretary under specified sections (269SC/269SD). That creates regulatory uncertainty for long-term business planning if revocation is a realistic prospect.\n- Competition effects and unintended consequences: if domestic suppliers exist, they may face competitive pressure. Conversely, the concession can lower input costs for businesses that rely on these parts, potentially affecting prices for services that use those parts. Substitution effects depend on relative price elasticities and local production capacity.\n\n**Key statutory references in the instrument:** section 269P of the Customs Act 1901 (power to make TCOs), sections 269SC and 269SD (revocation mechanisms), Customs Tariff classification 8708.30.99, and Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (the concession being applied)."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0715786","history":"/api/acts/tariff-concession-order-0715786/history","analysis":"/api/acts/tariff-concession-order-0715786/analysis","conflicts":"/api/acts/tariff-concession-order-0715786/conflicts","importantCases":"/api/acts/tariff-concession-order-0715786/important-cases","documents":"/api/acts/tariff-concession-order-0715786/documents"}}