{"id":"F2007L00142","name":"Tariff Concession Revocation Order 06/2007 - Tariff Concession Order 0614799/0614806","slug":"tariff-concession-revocation-order-06-2007-tariff-concession-order-0614799-0614806","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68276,"registerId":"commonwealth-F2007L00142-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 06/2007 - Tariff Concession Order 0614799/0614806","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 0614756 made on 23.11.06, 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| 8708.99.99 | PARTS FOR VEHICLES, being original equipment or reproductions ofgoods fitted as original equipment to vehicles having BOTH ofthe following characteristics:(a) if imported, would fall within Chapter 87 of the CustomsTariff Act 1987;(b) manufactured prior to 1962,being ANY of the goods listed in TABLE A, but NOT including ANYof the goods listed in TABLE BTABLE A(a) steering mechanisms;(b) engine and gearbox mountings;(c) chassis;(d) suspension assemblies;(e) interior linings, cut to shape;(f) instrument and dashboard panels;(g) control levers and pedal mechanisms;(h) heaters;(i) fuel tanks and fittings,TABLE B(a) tie rod ends;(b) suspension ball joints;(c) oil seals and gasketsOp. 01.01.07 - TC 0614756 | 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| 8708.99.99 | PARTS FOR VEHICLES, being original equipment or reproductions ofgoods fitted as original equipment to vehicles having BOTH ofthe following characteristics:(a) if imported, would fall within Chapter 87 of the CustomsTariff Act 1987;(b) manufactured prior to 1962,being ANY of the goods listed in TABLE A, but NOT including ANYof the goods listed in TABLE BTABLE A(a) steering mechanisms;(b) engine and gearbox mountings;(c) chassis;(d) suspension assemblies;(e) interior linings, cut to shape;(f) instrument and dashboard panels;(g) control levers and pedal mechanisms;(h) heaters;(i) fuel tanks and fittings,TABLE B(a) tie rod ends;(b) suspension ball joints;(c) oil seals and gasketsOp. 01.01.07 - TC 0614799 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 8708.99.91 | PARTS FOR VEHICLES, being original equipment or reproductions ofgoods fitted as original equipment to vehicles having BOTH ofthe following characteristics:(a) if imported, would fall within Chapter 87 of the CustomsTariff Act 1987;(b) manufactured prior to 1962,being ANY of the goods listed in TABLE A, but NOT including ANYof the goods listed in TABLE BTABLE A(a) steering mechanisms;(b) engine and gearbox mountings;(c) chassis;(d) suspension assemblies;(e) interior linings, cut to shape;(f) instrument and dashboard panels;(g) control levers and pedal mechanisms;(h) heaters;(i) fuel tanks and fittings,TABLE B(a) tie rod ends;(b) suspension ball joints;(c) oil seals and gasketsOp. 01.01.07 - TC 0614806 | 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":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument revokes TCO 0614756 and replaces it with TCOs 0614799 and 0614806 effective 02.01.07 (revocation language at the start of the Order). The descriptive scope of goods listed is substantially the same as before, but the Schedule 4 item number applying to those goods is set out as '50' in TABLE B (Column 2), which alters the legal tariff-concession entry that determines duty treatment and compliance requirements."},"complexity_factors":["Statutory authority and procedure: revocation under section 269SD(2) of the Customs Act 1901 (instrument cites this as the power to act).","Cross-reference to Customs Tariff Act 1995, Part III of Schedule 4 (Table B ties goods to a Schedule 4 item number).","Technical tariff classifications: two tariff lines used (8708.99.99 and 8708.99.91) requiring correct classification by importers/brokers.","Detailed goods description with inclusions and exclusions (vehicle parts manufactured prior to 1962, list of specific parts and exclusions in TABLE A/B) increases interpretive burden.","Replacement mechanics: a prior TCO is revoked and immediately replaced by two new TCOs (administrative sequencing and effective-date coordination).","Administrative decision-maker: instrument signed by a delegate of the Chief Executive Officer (delegation/discretion point).","Compliance and commercial impact: changes affect who pays duties and how declarations are lodged (operational burden on importers and brokers).","Formatting/repetition and minor textual corruption in the source (duplicate TABLE A/B labels and odd date/number strings) which raises interpretation risk for practitioners."],"plain_english_summary":"This instrument revokes Tariff Concession Order 0614756 (revocation effective 2 Jan 2007) and replaces it with two new Tariff Concession Orders (0614799 and 0614806). It covers specified original or reproduction parts for vehicles manufactured before 1962 and classified under Chapter 87 (8708.99.99 / 8708.99.91).\n\nThe practical effect is a change in the tariff-concession entry that applies (Table B assigns Schedule 4 item number 50). Importers, customs brokers and suppliers must use the new orders for duty treatment and customs declarations."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative amendment that maintains the same substantive scope (vintage vehicle parts) but updates the tariff classification codes. The goods covered remain essentially identical to the original order."},"complexity_factors":["Multiple nested tables (TABLE A and TABLE B within the goods description)","Dual classification system requiring cross-referencing between Customs Tariff Act 1987 and Customs Tariff Act 1995","Conditional logic: goods must satisfy BOTH characteristics (Chapter 87 classification AND pre-1962 manufacture)","Negative exclusions within exclusions (TABLE B items excluded from TABLE A items)","Administrative cross-referencing between revoked and replacement orders"],"plain_english_summary":"This order cancels a prior Tariff Concession Order for vintage car parts and replaces it with two new tariff classifications, preserving duty-free treatment for most original or reproduction parts for vehicles made before 1962. It affects importers and classic‑car parts businesses (steering, mountings, chassis/suspension, interiors, heaters, fuel tanks) but excludes tie‑rod ends, ball joints, oil seals and gaskets. The change reassigns goods to tariff codes 8708.99.99 and 8708.99.91, effective 2 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-06-2007-tariff-concession-order-0614799-0614806","history":"/api/acts/tariff-concession-revocation-order-06-2007-tariff-concession-order-0614799-0614806/history","analysis":"/api/acts/tariff-concession-revocation-order-06-2007-tariff-concession-order-0614799-0614806/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-06-2007-tariff-concession-order-0614799-0614806/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-06-2007-tariff-concession-order-0614799-0614806/important-cases","documents":"/api/acts/tariff-concession-revocation-order-06-2007-tariff-concession-order-0614799-0614806/documents"}}