{"id":"F2008L00077","name":"Tariff Concession Order 0715788","slug":"tariff-concession-order-0715788","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72178,"registerId":"commonwealth-F2008L00077-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0715788","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, a delegate of the Chief Executive Officer declare 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 NumberLast date of effect |\n| ----------------------------------------------------------------------- | ------------------------------------------------- |\n\n```html\n

8708.93.99

PARTS AND ACCESSORIES, ON-ROAD TRUCKS HAVING A GROSS VEHICLE
WEIGHT NOT LESS THAN 7.5 TONNES, being ANY of the following:
(a) bearings;
(b) braces;
(c) brackets;
(d) clutch brakes;
(e) bushings;
(f) cases;
(g) clutches;
(h) collars;
(i) cones;
(j) covers;
(k) dipsticks;
(l) discs;
(m) facings;
(n) forks;
(o) guides;
(p) housings;
(q) hubs;
(r) levers;
(s) mounts;
(t) pins;
(u) pistons;
(v) plates;
(w) regulators;
(x) rings;
(y) rods;
(z) rollers;
(aa) sleeves;
(ab) spacers;
(ac) studs;
(ad) yokes

Op. 19.09.07 - TC 0715788

50

This is page 1 of 1 Page of the above Table.

..Michael Perry........................

Dated 10 December 2007 Delegate of the Chief Executive Officer

\n```","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This TCO is a standard, narrowly framed tariff concession that does not broaden the legislation’s original purpose. It confines relief to a specific tariff classification and an enumerated list of parts for heavy on‑road trucks. It therefore does not represent a significant change of scope beyond the routine function of TCOs (identifying goods to which a specified Schedule 4 item applies)."},"complexity_factors":["Short single-page instrument","One tariff classification cited (8708.93.99)","Single Schedule 4 item referenced (item 50 in Part III)","Thirty enumerated part types (items (a)–(ad))","Few cross-references: Customs Act s.269P, s.269SC, s.269SD and Part III of Schedule 4 to the Customs Tariff Act 1995","No nested exceptions or conditional sub‑parts","No expiry date specified in the Table (continues until revoked)"],"plain_english_summary":"**What this instrument does (mechanics)**\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. It declares that a specific set of imported goods are subject to the Schedule 4 item shown in Column 2 of the Table (the Table is part of the Order).\n- The goods are classified to tariff heading 8708.93.99 and are described as parts and accessories for on‑road trucks with a gross vehicle weight of not less than 7.5 tonnes. The Order lists thirty specific kinds of parts (for example, bearings, clutches, pistons, hubs, pins, yokes, etc.).\n- Column 2 of the Table identifies the Schedule 4 item number that applies to those goods (item number 50). The Order took effect from 19 September 2007 and continues until it is revoked under sections 269SC or 269SD of the Customs Act 1901 or until any later date shown in Column 2.\n\n**Who this affects**\n\n- Importers who bring into Australia the listed truck parts classified at 8708.93.99. Those importers may rely on the Order to have those goods dealt with under the referenced Schedule 4 item.\n- Australian businesses that sell or compete with imported truck parts (including local parts manufacturers and distributors) because the concession changes the relative price of imports.\n- The Australian Government and taxpayers, because applying a Schedule 4 item can reduce customs duty revenue collected on those imported parts.\n- Customs officers and brokers who must classify imports and apply the concession in practice.\n\n**Why it matters (claimed purpose, and practical effects to test that claim)**\n\n- The Order’s stated effect is to make the listed parts fall within a particular concessional Schedule 4 item (Column 2, item 50). In practice, that means import entries for those parts will be processed under the tariff treatment associated with item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (the Order itself does not state the resulting duty rate; that is set by the Schedule).\n\n- Costs and incentives: importers gain a specific, concentrated benefit (lower tariff treatment) on the listed parts. The cost is a reduction in customs revenue (a diffuse cost to public finances). This creates an incentive for importers to import the listed items rather than buy local substitutes where cost differences matter.\n\n- Trade-offs and opportunity costs: tariff revenue foregone could be spent elsewhere; local suppliers face increased competitive pressure. The Order narrows the concession to specific part types and a single tariff classification, which limits the concession’s scope compared with a broader heading.\n\n- Compliance and implementation risk: the concession hinges on correct classification to 8708.93.99 and matching the Part descriptions. Misclassification or borderline parts may lead to disputes; the Order can be revoked by the CEO under sections 269SC or 269SD, creating administrative discretion and potential uncertainty for businesses relying on it.\n\n**Who pays, who decides, and what behaviour changes**\n\n- Who pays: the public (through reduced tariff revenue) and competing local suppliers (through increased competition). Importers generally gain a cost reduction.\n- Who decides: the Chief Executive Officer of the Department of Home Affairs (via delegate) made the Order under s.269P; the same statutory mechanisms allow revocation (ss.269SC/269SD).\n- Behaviour changes: importers may increase imports of the listed parts or substitute towards importing parts specifically named in the Order; customs brokers will classify and lodge entries claiming the Schedule 4 item; domestic suppliers may adjust pricing or product mix in response.\n\n**Key legal references in the instrument**\n\n- Made under section 269P of the Customs Act 1901; revocation authorised under sections 269SC and 269SD.\n- Applies the relevant item in Part III of Schedule 4 to the Customs Tariff Act 1995 (item number 50 as shown in Column 2).\n\n**Practical note on scope**\n\n- The concession applies only to the listed part types for on‑road trucks ≥7.5 tonnes and only when the imports are classifiable to 8708.93.99; similar but differently described parts may not qualify.\n\n(Operative date shown on the instrument: 19 September 2007; instrument dated 10 December 2007, delegate Michael Perry.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession instrument with a single, well-defined scope. It has not expanded beyond its original purpose of granting duty relief for specific heavy truck parts."},"complexity_factors":["Single table with only one goods description entry","No defined terms section — all descriptions are plain English","No cross-references to other legislation beyond the standard empowering provisions (Customs Act 1901, Customs Tariff Act 1995)","Simple conditional logic: goods must match the listed description AND be for on-road trucks ≥7.5 tonnes GVW","Straightforward alphabetical list of 30 part types with no nested exceptions or sub-conditions","Standard administrative boilerplate (delegation, dating, revocation clauses) with no substantive complexity"],"plain_english_summary":"This Tariff Concession Order (0715788) removes or reduces customs duty on specified parts and accessories for on‑road trucks of 7.5 tonnes or more, including a range of bearings, clutch and structural components and small fittings. It affects importers, distributors, truck manufacturers and repairers, and customs brokers by lowering import costs for essential parts, helping reduce maintenance and manufacturing expenses. Commenced 19 September 2007."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0715788","history":"/api/acts/tariff-concession-order-0715788/history","analysis":"/api/acts/tariff-concession-order-0715788/analysis","conflicts":"/api/acts/tariff-concession-order-0715788/conflicts","importantCases":"/api/acts/tariff-concession-order-0715788/important-cases","documents":"/api/acts/tariff-concession-order-0715788/documents"}}