{"id":"F2007L00139","name":"Tariff Concession Revocation Order 04/2007 - Tariff Concession Order 0614757/0614758","slug":"tariff-concession-revocation-order-04-2007-tariff-concession-order-0614757-0614758","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68270,"registerId":"commonwealth-F2007L00139-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 04/2007 - Tariff Concession Order 0614757/0614758","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0614750 made on 07.11.06, in respect of the goods described in TABLE A below. This Revocation has effect from 02.01.07; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 3824.74.90 | REFRIGERANTS, being blends of three refrigerant gases but NOTincluding blends containing chloro/fluoro carbonsOp. 01.01.07 - TC 0614750 | 5002.01.07 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 02 January 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 3824.74.90 | REFRIGERANTS, being blends of three refrigerant gases but NOTincluding blends containing chloro/fluoro carbonsOp. 01.01.07 - TC 0614757 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 3824.78.90 | REFRIGERANTS, being blends of three refrigerant gases but NOTincluding blends containing chloro/fluoro carbonsOp. 01.01.07 - TC 0614758 | 50  |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 02 January 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 straightforward administrative amendment. The scope remains limited to the specific technical adjustment of tariff classifications for refrigerant gas blends. There is no expansion beyond the original purpose of managing tariff concessions for these imported goods."},"complexity_factors":["Very short instrument (2 pages)","Only 1 defined term implicitly used (the Customs Tariff Classification codes)","No nested conditional logic or exceptions","Simple structure: revocation of one order + creation of two replacement orders","Minimal cross-referencing (only references to the Customs Act 1901 and Customs Tariff Act 1995)","Tabular format makes the operative provisions immediately readable"],"plain_english_summary":"This customs administrative order cancels a prior tariff concession for certain three-component, CFC‑free refrigerant blends and replaces it with two new tariff concession orders that place the same goods into updated customs classifications. \n\nIt affects importers and refrigeration/air‑conditioning businesses because the reclassification determines the import duty treatment at the border; changes take effect 2 January 2007 under the Customs Act 1901."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is an administrative revocation and reissue of tariff concession orders rather than a substantive expansion of policy scope. It replaces one TCO with two new orders that cover the same broad class of goods (three-gas refrigerant blends excluding chloro/fluoro carbons) while tying them to two tariff subheadings and to Schedule 4, Part III item 50. The change restructures and clarifies classification but does not materially broaden the stated subject matter or create new regulatory obligations beyond replacing the previous TCO."},"complexity_factors":["Very short instrument (2 pages) with limited operative content","Only three tariff classifications referenced (one revoked entry, two replacement entries)","Single statutory power invoked: s.269SD(2) Customs Act 1901","One cross-reference to Part III of Schedule 4 to the Customs Tariff Act 1995 (item 50)","No nested conditions, few defined terms, no procedural changes or complex transitional rules"],"plain_english_summary":"**What this instrument does (simple):**\n\n- This order revokes one existing Tariff Concession Order (TCO No. 0614750) and replaces it with two new Tariff Concession Orders (TCO Nos. 0614757 and 0614758).  The revocation and replacement take effect from 2 January 2007.  The instrument is made under section 269SD(2) of the Customs Act 1901 by a delegate of the Chief Executive Officer.\n\n**Which goods are affected:**\n\n- The goods are refrigerant blends made from three refrigerant gases but excluding any blends that contain chloro- or fluoro- carbons (that exclusion is repeated in the new orders).  The two new TCOs are applied to goods classified under two tariff subheadings: 3824.74.90 and 3824.78.90 (see TABLE B).\n\n**What the legal effect is (mechanics):**\n\n- The instrument removes the earlier single TCO (0614750) and substitutes two separate TCOs (0614757 and 0614758).\n- Each new TCO in TABLE B states that the goods in Column 1 are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 applies. Here Column 2 for both new entries is item number 50.  That means the tariff treatment attached to Schedule 4, Part III, item 50 will apply to these goods (i.e. the concession or tariff condition specified by that Schedule entry becomes the operative concession for these classifications).\n\n**Why this matters (practical effects):**\n\n- Importers of these three-gas refrigerant blends will need to rely on the new TCO numbers and the specific tariff subheadings when making import declarations and claiming any concession that Schedule 4, item 50 provides.\n- The change can affect how customs duty and any concession are applied (administrative classification and paperwork). If the Schedule 4 item confers a reduced or zero rate or other concession, the practical financial effect falls on the importers who use the TCO to claim it.\n\n**Apparent purpose and a sanity-check on costs and incentives:**\n\n- The instrument does not include a narrative explaining the delegate’s reasoning. The straightforward administrative purpose apparent from the text is to replace one concession order with two separate orders tied to specific tariff subheadings — likely to correct or clarify classification and ensure the concession is applied to the correct tariff lines.\n- Who pays: any change in tariff treatment or administrative burden will be borne by importers (and indirectly by their customers). Who decides: a delegate of the Customs CEO by statutory power (s.269SD(2) Customs Act 1901).\n- Compliance and implementation costs: importers and customs brokers must update declarations and paperwork to the new TCO numbers and tariff subheadings. Customs must update its records and guidance. These are concentrated, one-off administrative costs for affected importers.\n- Incentives and possible behavioural effects: splitting a single TCO into two can create clearer classification paths but can also invite re-classification efforts if parties seek more favourable treatment under a different subheading. That can create modest enforcement and dispute risk.\n- Trade-offs and risks: the instrument appears mechanically simple, so the main risks are transitional (mis-declarations during the changeover) and classification disputes rather than wide policy shifts. There is a limited risk of arbitrage or re-labelling where importers attempt to move goods between subheadings if that changes tariff treatment.\n\n**Reference point:**\n- Made under s.269SD(2) of the Customs Act 1901; lists the revoked TCO (0614750) and the replacement TCOs (0614757 and 0614758) with effective date 02 January 2007, and ties the replacement entries to Part III of Schedule 4 to the Customs Tariff Act 1995, item 50.\n\n"},"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-revocation-order-04-2007-tariff-concession-order-0614757-0614758","history":"/api/acts/tariff-concession-revocation-order-04-2007-tariff-concession-order-0614757-0614758/history","analysis":"/api/acts/tariff-concession-revocation-order-04-2007-tariff-concession-order-0614757-0614758/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-04-2007-tariff-concession-order-0614757-0614758/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-04-2007-tariff-concession-order-0614757-0614758/important-cases","documents":"/api/acts/tariff-concession-revocation-order-04-2007-tariff-concession-order-0614757-0614758/documents"}}