{"id":"F2007L00145","name":"Tariff Concession Revocation Order 09/2007 - Tariff Concession Order 0614805/0614802","slug":"tariff-concession-revocation-order-09-2007-tariff-concession-order-0614805-0614802","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68284,"registerId":"commonwealth-F2007L00145-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 09/2007 - Tariff Concession Order 0614805/0614802","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 0614738 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| 8708.94.59 | 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 0614738 | 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| 8708.94.52 | 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 0614805 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 8708.94.59 | 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 0614802 | 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":true,"description":"The instrument removes an existing single Tariff Concession Order (0614738) and replaces it with two distinct tariff concession entries (see Table B: TC 0614805 and TC 0614802), altering the tariff classifications and Schedule 4 item numbers that apply to the listed vintage vehicle parts. Effectivity is set from 02.01.07 (paragraph (a)), so the legal coverage and concession application for affected imports differ from the prior order."},"complexity_factors":["Legal mechanism: revocation-plus-replacement under Section 269SD(2) of the Customs Act 1901 (paragraphs (a) and (b)) increases procedural complexity.","Technical tariff codes: uses precise HS-style classifications (8708.94.52 and 8708.94.59) which require correct interpretation for customs entries (Table B).","Product-definition detail: long lists of included and excluded component types require factual product matching (Tables A and B).","Schedule interaction: assigns Schedule 4 item numbers (e.g. '50') that change concession application and therefore duty treatment (Table B).","Document formatting/data quality: inconsistent/unclear 'Last date of effect' entries and table layout increase risk of misreading by practitioners (Table A/B).","Administrative actors: decision recorded as by a delegate (Robert Crawford), signalling delegated discretion and administrative implementation responsibility."],"plain_english_summary":"This instrument revokes Tariff Concession Order 0614738 (effective 2 Jan 2007) and replaces it with two new tariff concession orders (listed in Table B) that reclassify parts for vehicles manufactured before 1962. It specifies which component types are included and excluded and assigns new Customs Tariff classifications and Schedule 4 item numbers. Importers of vintage vehicle parts and customs officers are most affected because the change alters which concession item applies and therefore the tariff/administrative treatment of those imports."},"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 instrument maintains its original narrow scope. It is a specific administrative amendment to tariff concession orders affecting vintage vehicle parts (pre-1962). The revocation and replacement structure is standard for customs tariff administration and does not represent scope creep beyond the original purpose of managing tariff concessions for specific goods classifications."},"complexity_factors":["Multiple nested tables (TABLE A and TABLE B appear both as revocation targets and as descriptive lists within goods descriptions)","Cross-references to multiple pieces of legislation: Customs Act 1901, Customs Tariff Act 1995, and Customs Tariff Act 1987","Dual operative effect - simultaneous revocation and creation with interdependent dates","Specific tariff classification codes (8708.94.52 and 8708.94.59) requiring technical customs knowledge","Conditional logic in goods descriptions ('BOTH of the following characteristics', 'ANY of...but NOT including ANY of...')","Two-page instrument with fragmented presentation across pages"],"plain_english_summary":"This order cancels a prior tariff concession for certain vintage car parts (for vehicles made before 1962) and replaces it with two new orders that move those parts into slightly different tariff codes. It affects importers and businesses dealing in original or reproduction steering, engine/gearbox mountings, chassis/suspension, interior fittings and fuel tanks (excluding tie rod ends, ball joints, oil seals and gaskets). The change reshuffles which tariff codes grant duty relief, affecting import duty outcomes."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-09-2007-tariff-concession-order-0614805-0614802","history":"/api/acts/tariff-concession-revocation-order-09-2007-tariff-concession-order-0614805-0614802/history","analysis":"/api/acts/tariff-concession-revocation-order-09-2007-tariff-concession-order-0614805-0614802/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-09-2007-tariff-concession-order-0614805-0614802/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-09-2007-tariff-concession-order-0614805-0614802/important-cases","documents":"/api/acts/tariff-concession-revocation-order-09-2007-tariff-concession-order-0614805-0614802/documents"}}