{"id":"F2007L00144","name":"Tariff Concession Revocation Order 08/2007 - Tariff Concession Order 0614801/0614804","slug":"tariff-concession-revocation-order-08-2007-tariff-concession-order-0614801-0614804","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68282,"registerId":"commonwealth-F2007L00144-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 08/2007 - Tariff Concession Order 0614801/0614804","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 0614737 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| 8708.80.99 | 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 0614737 | 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| 8708.80.99 | 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 0614801 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 8708.80.92 | 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 0614804 | 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_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"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The substantive description of goods is unchanged: the same vehicle parts for pre-1962 vehicles (as described in Table A/B) remain covered. The instrument is administrative: it revokes TCO 0614737 and replaces it with TCOs 0614801 and 0614804 and alters the Schedule 4 reference (Table A shows \"5002.01.07\" while Table B lists item \"50\"). The effect is a change to the applicable concession reference and administrative identifiers rather than a broader change to the classes of goods covered (authority: s269SD(2) Customs Act 1901)."},"complexity_factors":["Tariff classification detail: two specific tariff headings (8708.80.99 and 8708.80.92) require precise HS coding for eligibility.","Vintage-manufacture condition: goods must be \"manufactured prior to 1962\", creating evidentiary burdens for importers to prove manufacture date.","Inclusion/exclusion lists: multiple enumerated included parts and a separate excluded-list (tie rod ends, ball joints, oil seals and gaskets) increase interpretation risk.","Administrative change in concession reference: Column 2 shifts from the original entry shown (\"5002.01.07\" in Table A) to item number \"50\" in Table B, affecting which Schedule 4 concession applies.","Revocation-and-replacement mechanism: a single prior TCO (0614737) is revoked and replaced by two new TCOs (0614801, 0614804), with effect dated 02.01.07 — timing and transition risk for ongoing imports.","Statutory cross-references: instrument relies on s269SD(2) of the Customs Act 1901 and refers to Schedule 4 of the Customs Tariff Act 1995 and Chapter 87 of the Customs Tariff Act 1987, requiring cross-checking across statutes.","Formatting and clarity issues: duplicated/merged phrases (e.g. \"TABLE BTABLE A\") and page-break artefacts in the text create potential for administrative confusion.","Compliance burden: importers, customs brokers and border officials must update paperwork and classification practice to reflect the new TCO numbers and Schedule 4 entry."],"plain_english_summary":"This Order (under s269SD(2) of the Customs Act 1901) revokes Tariff Concession Order 0614737 as of 02.01.07 and replaces it with Tariff Concession Orders 0614801 and 0614804. It covers specified original-equipment or reproduction parts for vehicles manufactured before 1962, classified at tariff headings 8708.80.99 and 8708.80.92. Importers and their agents must use the new TCOs and the updated Schedule 4 item number, which mechanically changes the tariff concession applicable and the compliance steps required."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward administrative revocation and replacement order. The scope remains tightly focused on the specific vintage vehicle parts originally covered. The replacement with two separate orders (0614801 and 0614804) appears to be a technical correction or reclassification rather than an expansion of scope. The goods description, inclusions, and exclusions remain identical between the revoked and new orders."},"complexity_factors":["Heavy reliance on cross-referenced tariff classifications (8708.80.99 and 8708.80.92) without explanation of the distinction between them","Nested definitional structure: TABLE A within TABLE B within the goods description, creating multiple layers of inclusion/exclusion","Reference to superseded legislation (Customs Tariff Act 1987 mentioned for vehicle classification purposes, despite the order being made under the 1995 Act)","Dual operative effect: simultaneous revocation and replacement with identical goods descriptions but different order numbers and tariff codes","Technical automotive terminology requiring specialist knowledge to interpret (e.g., 'tie rod ends', 'suspension ball joints')"],"plain_english_summary":"This Tariff Concession Revocation Order (Customs Act 1901) cancels an earlier duty‑free concession for certain vintage vehicle parts and replaces it with two new orders that reclassify the same goods under different tariff codes. \n\nIt affects importers and businesses in classic car restoration (parts for vehicles made before 1962). The change is administrative: the parts retain duty‑free treatment but are assigned to new tariff classifications to ensure correct Customs processing."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-08-2007-tariff-concession-order-0614801-0614804","history":"/api/acts/tariff-concession-revocation-order-08-2007-tariff-concession-order-0614801-0614804/history","analysis":"/api/acts/tariff-concession-revocation-order-08-2007-tariff-concession-order-0614801-0614804/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-08-2007-tariff-concession-order-0614801-0614804/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-08-2007-tariff-concession-order-0614801-0614804/important-cases","documents":"/api/acts/tariff-concession-revocation-order-08-2007-tariff-concession-order-0614801-0614804/documents"}}