{"id":"F2007L01715","name":"Tariff Concession Revocation Order 100/2007 - Tariff Concession Order 0705896","slug":"tariff-concession-revocation-order-100-2007-tariff-concession-order-0705896","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":66418,"registerId":"commonwealth-F2007L01715-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 100/2007 - Tariff Concession Order 0705896","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Wendy Knowles a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0618373 made on 09.11.06, in respect of the goods described in TABLE A below. This Revocation has effect from 27.07.01; 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| 8703.31.90 | MOTOR CYCLES, FOUR WHEEL DRIVE, all terrain vehicle, diesel poweredOp. 27.07.01 - TC 0618373 | 50N/A |\n| ---------- | -------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 02 May 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| 8703.31.20 | MOTOR CYCLES, FOUR WHEEL DRIVE, all terrain vehicle, diesel poweredOp. 27.07.01 - TC 0705896 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles .......................Dated 02 May 2007 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changes the scope of the earlier concession by replacing TCO 0618373 with TCO 0705896 and substituting tariff subheading 8703.31.90 with 8703.31.20 for the same described goods. The Schedule 4 item (Item 50, Part III) and the effective date (27.07.2001) remain referenced, so the modification is a reclassification of the affected goods rather than removal of the Schedule 4 treatment."},"complexity_factors":["Legal authority cited: revocation under s.269SD(2) of the Customs Act 1901 (instrument text).","Backdating of effect to 27.07.2001 creates retrospective application for affected entries (TABLE A/B).","Change is limited to a tariff subheading (8703.31.90 -> 8703.31.20) but interacts with Schedule 4 Item 50 entitlement (customs classification consequences).","Administrative decision by a delegate (Wendy Knowles) rather than primary legislation — potential for discretionary administrative action.","Practical compliance requirement: importers and brokers must adopt the new classification and documentary references (TCO number and schedule item) in customs clearance."],"plain_english_summary":"This order revokes Tariff Concession Order 0618373 and substitutes Tariff Concession Order 0705896, backdated to 27 July 2001. It changes the tariff subheading for diesel-powered four‑wheel‑drive all‑terrain motorcycles from 8703.31.90 to 8703.31.20 and records that those goods are covered by Item 50, Part III, Schedule 4 of the Customs Tariff Act 1995. The change alters which tariff classification (and therefore which Schedule 4 entitlement) importers must apply; the action is taken by a delegate under s.269SD(2) of the Customs Act 1901."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs a specific function under the Customs Act 1901. It does not represent scope creep from original intent; rather, it is exactly the type of instrument Section 269SD was designed to enable - the revocation and replacement of tariff concession orders to correct classifications or update concessions for specific goods."},"complexity_factors":["Single, specific administrative action affecting one narrow category of goods","Only 2 operative paragraphs with clear (a) and (b) structure","No defined terms section - relies on external references to Customs Act 1901 and Customs Tariff Act 1995","Simple tabular format for goods description with only 2 columns","No conditional logic, exceptions, or nested provisions","Cross-references limited to specific sections of parent legislation (Section 269SD(2) of Customs Act 1901, Schedule 4 Item 50 of Customs Tariff Act 1995)","Total length: 2 pages with minimal text"],"plain_english_summary":"This decision cancels an earlier tariff concession for diesel four-wheel‑drive ATVs and issues a replacement that reclassifies them from tariff code 8703.31.90 to 8703.31.20, with effect from 27 July 2001. \n\nIt affects importers, customs brokers, freight forwarders and distributors because the new classification alters duty treatment (and corrects historical handling), changing the customs duty payable on these vehicles."},"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-100-2007-tariff-concession-order-0705896","history":"/api/acts/tariff-concession-revocation-order-100-2007-tariff-concession-order-0705896/history","analysis":"/api/acts/tariff-concession-revocation-order-100-2007-tariff-concession-order-0705896/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-100-2007-tariff-concession-order-0705896/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-100-2007-tariff-concession-order-0705896/important-cases","documents":"/api/acts/tariff-concession-revocation-order-100-2007-tariff-concession-order-0705896/documents"}}