{"id":"F2010L01244","name":"Tariff Concession Revocation Order 09/2010 - Tariff Concession Order 0918948","slug":"tariff-concession-revocation-order-09-2010-tariff-concession-order-0918948","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83588,"registerId":"commonwealth-F2010L01244-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 09/2010 - Tariff Concession Order 0918948","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC (4) of the Customs Act 1901, I James Buntine a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0715785 made on 10.12.07, in respect of the goodsdescribed in TABLE A below. This Revocation has effect from 22.04.09; 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```html\n

8708.29.99

PARTS AND ACCESSORIES, ON-ROAD TRUCKS HAVING A GROSS VEHICLE
WEIGHT NOT LESS THAN 7.5 TONNES, being ANY of the following:
(a) aprons;
(b) angles;
(c) armrests;
(d) arms;
(e) axles;
(f) backings;
(g) bars;
(h) belts;
(i) bezels;
(j) bins;
(k) boards;
(l) body sides;
(m) bonnets;
(n) bosses;
(o) bows;
(p) boxes;
(q) braces;
(r) brackets;
(s) buckles;
(t) bugscreens;
(u) bulkheads;
(v) bumpers;
(w) buttons;
(x) cabs;
(y) cantrails;
(z) caps;
(aa) cappings;
(ab) channels;
(ac) clamps;
(ad) closets;
(ae) collars;
(af) compartments;
(ag) consoles;
(ah) control panels;
(ai) coverings;
(aj) covers;
(ak) cowls;
(al) crossmembers;
(am) cup holders;
(an) cups;
(ao) curtains;
(ap) dash;
(aq) dashboards;
(ar) deckplates;
(as) deflectors;

(Continued on next page)

50

22.04.09

This is page 1 of 6 Pages of the instrument.

..James Buntine ......................

Dated 09 June 2009 Delegate of the Chief Executive Officer

\n```\n\nTABLE A\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n| | (Continued from previous page)(at) desks;(au) doors;(av) ducts;(aw) ejectors;(ax) extensions;(ay) facings;(az) fascias;(ba) fenders;(bb) fillers;(bc) firewalls;(bd) flaps;(be) floorpans and boards;(bf) floors;(bg) frames;(bh) grilles;(bi) guards;(bj) guides;(bk) hangers;(bl) harnesses;(bm) headliners;(bn) holders;(bo) hoods;(bp) housings;(bq) inserts;(br) insulator panels;(bs) isolators;(bt) lappers;(bu) lifts;(bv) linings;(bw) louvers;(bx) lugs;(by) mats;(bz) mouldings;(ca) mountings;(cb) nets;(cc) overiders;(cd) pads;(ce) panels;(cf) pedals;(cg) pillars;(ch) plates;(ci) platforms;(cj) pockets;(ck) pivots;(cl) raceway;(cm) racks;(cn) rails;(co) rearwalls;(cp) regulators;(cq) reinforcements;(cr) rests;(cs) retainers;(ct) rods;(cu) roofs;(cv) runners;(cw) scoops;(cx) screens;(cy) sheets;(cz) shells;(da) shelves;(Continued on next page) | |\n| --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 2 of 6 Pages of the instrument...James Buntine ......................Dated 09 June 2009 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n| | Continued from previous page)(db) shields;(dc) shrouds;(dd) shutters;(de) sills;(df) skids;(dg) skirts;(dh) sleepers;(di) sockets;(dj) spacers;(dk) spoilers;(dl) stabilisers;(dm) stairs;(dn) steps;(do) stiffeners;(dp) stoppers;(dq) straps;(dr) strips;(ds) struts;(dt) sun roofs;(du) supports;(dv) tanks;(dw) tows;(dx) tracks;(dy) trays;(dz) trims;(ea) tubing;(eb) understructure;(ec) ventilators;(ed) vents;(ee) visors;(ef) walls;(eg) weldments;(eh) windows;(ei) wingsOp. 19.09.07 - TC 0715785 | |\n| --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 3 of 6 Pages of the instrument...James Buntine ......................Dated 09 June 2009 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| 8708.29.99 | PARTS AND ACCESSORIES, ON-ROAD TRUCKS HAVING A GROSS VEHICLEWEIGHT NOT LESS THAN 7.5 TONNES, being ANY of the following:(a) aprons;(b) angles;(c) armrests;(d) arms;(e) axles;(f) backings;(g) bars;(h) belts;(i) bezels;(j) bins;(k) boards;(l) body sides;(m) bonnets;(n) bosses;(o) bows;(p) boxes;(q) braces;(r) brackets;(s) buckles;(t) bugscreens;(u) bulkheads;(v) bumpers;(w) buttons;(x) cantrails;(y) caps;(z) cappings;(aa) channels;(ab) clamps;(ac) closets;(ad) collars;(ae) compartments;(af) consoles;(ag) control panels;(ah) coverings;(ai) covers;(aj) cowls;(ak) crossmembers;(al) cup holders;(am) cups;(an) curtains;(ao) dash;(ap) dashboards;(aq) deckplates;(ar) deflectors;(as) desks;(at) doors;(au) ducts;(av) ejectors;(aw) extensions;(ax) facings;(ay) fascias;(az) fenders;(ba) fillers;(bb) firewalls;(bc) flaps;(bd) floorpans and boards;(be) floors;(bf) frames;(Continued on next page) | 50 |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 4 of 6 Pages of the instrument...James Buntine ......................Dated 09 June 2009 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE B\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n| | (Continued from previous page)(bg) grilles;(bh) guards;(bi) guides;(bj) hangers;(bk) harnesses;(bl) headliners;(bm) holders;(bn) hoods;(bo) housings;(bp) inserts;(bq) insulator panels;(br) isolators;(bs) lappers;(bt) lifts;(bu) linings;(bv) louvers;(bw) lugs;(bx) mats;(by) mouldings;(bz) mountings;(ca) nets;(cb) overiders;(cc) pads;(cd) panels;(ce) pedals;(cf) pillars;(cg) plates;(ch) platforms;(ci) pockets;(cj) pivots;(ck) raceway;(cl) racks;(cm) rails;(cn) rearwalls;(co) regulators;(cp) reinforcements;(cq) rests;(cr) retainers;(cs) rods;(ct) roofs;(cu) runners;(cv) scoops;(cw) screens;(cx) sheets;(cy) shells;(cz) shelves;(da) shields;(db) shrouds;(dc) shutters;(dd) sills;(de) skids;(df) skirts;(dg) sleepers;(dh) sockets;(di) spacers;(dj) spoilers;(dk) stabilisers;(dl) stairs;(dm) steps;(Continued on next page) | |\n| --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 5 of 6 Pages of the instrument...James Buntine ......................Dated 09 June 2009 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n| | Continued from previous page)(dn) stiffeners;(do) stoppers;(dp) straps;(dq) strips;(dr) struts;(ds) sun roofs;(dt) supports;(du) tanks;(dv) tows;(dw) tracks;(dx) trays;(dy) trims;(dz) tubing;(ea) understructure;(eb) ventilators;(ec) vents;(ed) visors;(ee) walls;(ef) weldments;(eg) windows;(eh) wingsOp. 22.04.09 - TC 0918948 | |\n| --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 6 of 6 Pages of the instrument...James Buntine ......................Dated 09 June 2009 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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow administrative purpose—adjusting tariff concessions for specific truck parts. The scope has not expanded beyond the original intent of managing customs duty exemptions for heavy vehicle components. The revocation and replacement mechanism is standard for this type of delegated legislation."},"complexity_factors":["Extremely long enumerated list of goods (100+ specific items from 'aprons' to 'wings') making the document verbose but not legally complex","Simple binary structure: revoke old order, make new order with one substantive deletion ('cabs')","No nested conditional logic or cross-references to other legislation beyond basic citations to the Customs Act 1901 and Customs Tariff Act 1995","Straightforward administrative mechanism under Section 269SC(4) of the Customs Act 1901","Minimal defined terms—descriptions rely on ordinary English words rather than technical legal definitions","Pagination artifacts and HTML table markup in the source text create visual clutter but don't add legal complexity"],"plain_english_summary":"This Order revokes an earlier Tariff Concession Order (0715785) and replaces it from 22 April 2009 with a new, narrower concession (0918948) covering the same long list of heavy truck parts — except it expressly removes “cabs.” \n\nImporters, truck manufacturers and parts suppliers lose duty-free treatment for cabs from that date (other listed parts remain concessionary), shifting cab imports back to standard customs duties."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument does not broaden the policy scope beyond the original purpose. It revokes an earlier Tariff Concession Order and replaces it with a new order covering the same class of goods (parts and accessories for on-road trucks ≥7.5 tonnes) and links those goods to the same Schedule 4 item number (50). The change is administrative/technical (reissue or renumbering and restatement of the list of covered items) rather than an expansion of coverage or a substantive shift in policy."},"complexity_factors":["Short administrative instrument (single revocation/replacement action).","Single primary tariff classification cited: 8708.29.99.","Cross-reference to Customs Act 1901 s.269SC(4) and to Part III of Schedule 4 (Customs Tariff Act 1995) — two statutory cross-references.","Very long, multi-page enumerated list of specific parts (increases scope for classification questions).","Two different instrument identifiers and dates to track (revoked TCO 0715785; new TCO 0918948; effective date 22.04.09; signed 09.06.09).","No complex conditional logic or multiple exceptions; largely declarative."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- Revokes Tariff Concession Order (TCO) No. 0715785 and replaces it with a new TCO (identified in this instrument as Tariff Concession Order 0918948). The revocation and replacement take effect from 22 April 2009; the instrument itself is dated 9 June 2009 and signed by a delegate of the Chief Executive Officer under section 269SC(4) of the Customs Act 1901.\n- Identifies the goods to which the new TCO applies. Those goods are a long enumerated list of parts and accessories for on-road trucks having a gross vehicle weight of not less than 7.5 tonnes, classified to tariff heading 8708.29.99.\n- States that the listed goods are covered by the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in the instrument (Schedule 4 item number 50). In practical terms, that links these goods to the tariff concession treatment that item provides.\n\n**Who is affected**\n\n- Importers and customs brokers who bring into Australia parts and accessories for heavy on-road trucks (GVM ≥ 7.5 t). If a part they import matches the descriptions listed, the concession in Schedule 4 item 50 applies to that import.\n- Domestic suppliers, distributors and manufacturers of the listed parts may be indirectly affected by changes to the price competitiveness of imported parts.\n- The Australian Customs administration (the officer or delegate who applies and enforces tariff concessions).\n\n**Why it matters (claimed purpose and practical implications)**\n\n- The instrument’s immediate effect is administrative: it continues (or reissues) tariff concession coverage for a specific group of truck parts by revoking an earlier TCO and substituting a new one that lists the covered items. The document itself does not state a policy rationale beyond that revocation-and-replacement action.\n\n- Practical consequences: where Schedule 4 item 50 grants a lower tariff rate or exemption, importers of the listed parts pay that concessional tariff rather than the full customs duty. That produces a concentrated benefit to importers of these parts and a corresponding reduction in customs revenue for the Commonwealth to the extent the concession reduces duty.\n\n**Costs, incentives and trade-offs (mechanical tests of the stated effect)**\n\n- Who pays: Customs revenue foregone (diffuse cost to government). Final consumers pay indirectly only if importers adjust prices; importers pay lower customs duty when the concession applies.\n- Who decides: a delegate of the Chief Executive Officer of Customs acts under section 269SC(4) of the Customs Act to revoke and make TCOs. That is an administrative (not legislative) decision within the existing statutory framework.\n- Behaviour changes: importers who qualify will continue or start importing specific truck parts under concessional tariff treatment. That may increase imports of listed components relative to non-listed parts, creating substitution effects in sourcing and supply.\n- Implementation burden: low for government administration (this is a routine revocation/replacement). For importers, the main burden is ensuring correct classification against the long enumerated list and satisfying any documentary requirements to claim the concession.\n- Classification risk and discretion: the instrument contains a very long, itemised list of parts. Determining whether a particular item falls within a listed description can create scope for classification disputes and require administrative rulings or further documentation.\n\n**Concrete mechanisms to note**\n\n- The order relies on specific tariff classification (8708.29.99) combined with an explicit list of parts. If a part is not sensibly captured by the list or the tariff line, it will not get the concession.\n- The operative legal authority cited is section 269SC(4) of the Customs Act 1901 (delegation power to revoke/make TCOs) and the connection is made to Part III of Schedule 4 of the Customs Tariff Act 1995 (which defines the tariff concession item that applies).\n\n**Net effect summary**\n\n- Mechanically, this is an administrative replacement of one TCO with another covering the same broad set of heavy truck parts, effective 22 April 2009. It preserves (or re-establishes) concessional tariff treatment for the enumerated parts under Schedule 4 item 50. The immediate policy effect is to allow qualifying importers to pay the tariff rate set by that Schedule 4 item rather than any higher general rate."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-09-2010-tariff-concession-order-0918948","history":"/api/acts/tariff-concession-revocation-order-09-2010-tariff-concession-order-0918948/history","analysis":"/api/acts/tariff-concession-revocation-order-09-2010-tariff-concession-order-0918948/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-09-2010-tariff-concession-order-0918948/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-09-2010-tariff-concession-order-0918948/important-cases","documents":"/api/acts/tariff-concession-revocation-order-09-2010-tariff-concession-order-0918948/documents"}}