{"id":"F2007L00143","name":"Tariff Concession Revocation Order 07/2007 - Tariff Concession Order 0614803/0614800","slug":"tariff-concession-revocation-order-07-2007-tariff-concession-order-0614803-0614800","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68279,"registerId":"commonwealth-F2007L00143-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 07/2007 - Tariff Concession Order 0614803/0614800","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 0614736 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| 8708.40.59 | 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 0614736 | 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| 8708.40.52 | 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 0614803 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 8708.40.59 | 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 0614800 | 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":4,"scope_assessment":{"changed":false,"description":"This instrument does not materially broaden or narrow the substantive group of goods targeted by the original TCO. It revokes one TCO and replaces it with two new entries that contain essentially the same descriptive scope of vintage vehicle parts, but assigns them to specific tariff subheadings and explicitly links them to Part III Schedule 4 item 50. The change is therefore administrative/classificatory rather than a substantive expansion of policy scope."},"complexity_factors":["Short instrument but cross-references to two other statutes (Customs Act 1901 s.269SD(2) and Customs Tariff Act 1995 Schedule 4 Part III)","Two replacement tariff subheadings (8708.40.52 and 8708.40.59) replacing a single prior entry (0614736)","Inclusion list (a)–(i) plus an explicit exclusion list (tie rod ends, suspension ball joints, oil seals and gaskets) — nested inclusion/exclusion increases interpretation risk","Manufacture date condition (\"manufactured prior to 1962\") introduces an evidentiary requirement","Use of Schedule 4 item number (50) which requires users to consult a separate schedule to determine exact concession effects","Ambiguous/poor formatting in the reproduced text (makes reading and mapping fields to standard form slightly harder)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It revokes a previous Tariff Concession Order (TCO No. 0614736) and replaces it with two new TCO entries (TC 0614803 and TC 0614800).  The revocation and replacements are made under s.269SD(2) of the Customs Act 1901 and take effect from 2 January 2007 (as stated in the instrument).\n- The two new entries appear in TABLE B and identify the same scope of vehicle parts as the revoked entry but split those goods across two tariff classifications (8708.40.52 and 8708.40.59).  Each replacement entry is linked to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (item number shown as 50 in the instrument).  By doing so, the instrument makes those goods subject to the stated Schedule 4 item.\n\n**Who is affected**\n\n- Importers (or prospective importers) of certain vehicle parts that are original equipment or reproductions fitted as original equipment to vehicles manufactured before 1962 and otherwise falling within Chapter 87 of the Customs Tariff Act 1987.  The parts are listed in the instrument (e.g. steering mechanisms, engine and gearbox mountings, chassis, suspension assemblies, interior linings cut to shape, instrument and dashboard panels, control levers and pedals, heaters, fuel tanks and fittings), excluding a short list (tie rod ends, suspension ball joints, oil seals and gaskets) separately identified.\n- Customs/Border Force for administration and classification enforcement.\n\n**Why it matters (official claim, then practical effects)**\n\n- Official claim: the instrument says it revokes one TCO and substitutes two new TCO entries so that the goods in Column 1 of TABLE B are goods to which the listed Schedule 4 item applies.  (Instrument reference: s.269SD(2) Customs Act 1901; TABLES A & B in the instrument.)\n\n- Practical effect: if importers correctly classify consignments under the new tariff lines and satisfy the description, they will be able to rely on the Part III Schedule 4 item cited (item 50) when lodging import entries. That typically changes the customs duty treatment that applies to those imports (i.e. it affects the concession or exemption available). Who gains and who bears the cost:\n  - Beneficiaries: importers of the specified classic vehicle parts (concentrated benefit).  They may pay lower customs duty if the Schedule 4 item confers a concession.\n  - Costs: the Commonwealth’s customs revenue position (diffuse cost) will be affected to the extent the Schedule 4 item reduces duty collected on these imports.\n\n**Operational and compliance implications**\n\n- Administrative: importers and customs brokers must ensure correct tariff classification (8708.40.52 or 8708.40.59) and maintain documentary evidence that the goods meet the description (including manufacture date before 1962 where required).\n- Behavioural: some importers may change how they describe and declare parts to take advantage of the new entries. Traders who previously imported excluded items (tie rod ends, ball joints, oil seals/gaskets) must note those exclusions remain and ensure they are not incorrectly claimed under the TCO.\n- Implementation risk: risk of misclassification or disputes about whether a particular part falls within the textual description (particularly the ‘‘original equipment or reproduction’’ and the pre‑1962 manufacture requirement).  Customs discretion in classification could generate challenges and administrative review costs.\n\n**Trade-offs and incentives (concise test against costs and incentives)**\n\n- Incentives: the instrument creates an incentive for eligible importers to use these specific tariff lines and claim the Schedule 4 item; it therefore reduces the marginal cost of importing qualifying parts compared with entries that do not carry the Schedule 4 concession. (See TABLE B linking the goods to Part III Schedule 4 item 50.)\n- Costs and opportunity cost: the government forgoes some customs revenue on these lines if the Schedule 4 item reduces duty. There is an administrative cost of reclassification and the potential for additional compliance or dispute costs for traders and Customs.\n- Concentration of benefit vs dispersion of cost: benefits are concentrated among importers of vintage vehicle parts; costs are spread across public revenue.\n\n**How decisions are made and what to watch for**\n\n- Decision-maker: a delegate of the Chief Executive Officer of Customs made the revocation and replacement (instrument signed by Robert Crawford).  The legal basis is s.269SD(2) of the Customs Act 1901.\n- What to monitor: correct use of the new tariff subheadings, any Customs rulings/advance rulings clarifying borderline items, and any administrative reviews or binding ruling requests about the pre‑1962 manufacture test or ‘‘original equipment or reproduction’’ wording.\n\n(References within the instrument: s.269SD(2) Customs Act 1901; TABLE A showing revoked TCO 0614736; TABLE B showing replacement entries TC 0614803 and TC 0614800 and linking to Part III Schedule 4 item 50 of the Customs Tariff Act 1995.)"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It is a specific administrative update to tariff classifications for vintage vehicle parts, replacing one order with two orders covering the same category of goods. There is no evidence of scope creep beyond the original purpose of managing tariff concessions for specific automotive parts."},"complexity_factors":["Multiple nested tables (TABLE A and TABLE B within the goods description)","Cross-references to external legislation (Customs Act 1901, Customs Tariff Act 1995, Customs Tariff Act 1987)","Dual classification system requiring matching of goods descriptions to specific tariff codes (8708.40.52 vs 8708.40.59)","Conditional logic in goods descriptions ('BOTH of the following characteristics', 'ANY of the goods listed in TABLE A, but NOT including ANY of the goods listed in TABLE B')","Administrative mechanism involving revocation and simultaneous replacement of orders"],"plain_english_summary":"This Order revokes a prior Tariff Concession Order that gave reduced or zero customs duty to certain vintage motor vehicle parts and replaces it with two new Orders using different customs classification codes. It affects importers and suppliers of original or reproduction parts for pre‑1962 vehicles (steering, engine/gearbox mountings, chassis/suspension, interior components, heaters, tanks), clarifying tariff treatment and excluding items like tie‑rod ends, ball joints, oil seals and gaskets. Effective 2 January 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-revocation-order-07-2007-tariff-concession-order-0614803-0614800","history":"/api/acts/tariff-concession-revocation-order-07-2007-tariff-concession-order-0614803-0614800/history","analysis":"/api/acts/tariff-concession-revocation-order-07-2007-tariff-concession-order-0614803-0614800/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-07-2007-tariff-concession-order-0614803-0614800/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-07-2007-tariff-concession-order-0614803-0614800/important-cases","documents":"/api/acts/tariff-concession-revocation-order-07-2007-tariff-concession-order-0614803-0614800/documents"}}