{"id":"F2006L03894","name":"Tariff Concession Revocation Order 103/2006 - Tariff Concession Order 0618602/0618603/0618604","slug":"tariff-concession-revocation-order-103-2006-tariff-concession-order-0618602-0618603-0618604","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":60837,"registerId":"commonwealth-F2006L03894-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 103/2006 - Tariff Concession Order 0618602/0618603/0618604","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Conor Annesley a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0613479 made on 03.11.06, in respect of the goods described in TABLE A below; 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| 8515.39.00 | WELDERS, being ANY of the following:(a) metal inert gas (MIG);(b) tungsten inert gas (TIG);(c) gas metal arc (GMAW);(d) flux cored (FCAW);(e) manual metal arc (MMAW);(f) submerged arc (SAW)Op. 14.08.06 - TC 0613479 | 50N/A |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Conor Annesley.......................Dated 22 November 2006 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| 8515.39.00 | WELDERS, being EITHER of the following:(a) tungsten inert gas (TIG);(b) manual metal arc (MMAW)Op. 14.08.06 - TC 0618602            | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 8515.31.10 | WELDERS, metal inert gas (MIG)Op. 14.08.06 - TC 0618603                                                                             | 50  |\n| 8515.31.90 | WELDERS, being ANY of the following:(a) gas metal arc (GMAW);(b) flux cored (FCAW);(c) submerged arc (SAW)Op. 14.08.06 - TC 0618604 | 50  |\n\n| This is page 2 of 2 Pages of the instrument...Conor Annesley.......................Dated 22 November 2006 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow purpose of administering tariff concessions for specific welding equipment. The reclassification does not expand the scope beyond customs administration for these goods."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Minimal defined terms (relies on external Customs Tariff Act 1995 classifications)","Simple structure: one revocation + three replacement orders","Technical welding terminology requires industry knowledge but is explicitly defined in the descriptions","No nested exceptions or conditional logic—straightforward substitution of tariff classifications","Cross-references limited to section 269SD(2) of Customs Act 1901 and Schedule 4 of Customs Tariff Act 1995"],"plain_english_summary":"This Order revokes a prior tariff concession that allowed six types of welders to be imported duty-free and replaces it with three new orders that reclassify those machines into different tariff headings. \n\nImporters, manufacturers and customs brokers are affected: the reclassification can change applicable duty rates and import costs, ensuring welding equipment is categorised differently in Australia’s customs system."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument changes the scope of the original TCO by splitting one broad concession (covering multiple welder types under a single entry) into three narrower, tariff-subheading-specific TCOs. Mechanically this increases granularity: different welder technologies are now itemised separately (TIG & MMAW; MIG; GMAW, FCAW & SAW). That narrows the manner in which goods are described for concession purposes and may alter which specific models qualify under the concession unless their classification fits one of the new subheadings."},"complexity_factors":["Short instrument: single revocation and three replacement entries","Minimal conditional logic or nested exceptions","Two statutory cross-references: s.269SD(2) of the Customs Act 1901 and Part III, Schedule 4 of the Customs Tariff Act 1995","Three tariff subheadings used (8515.39.00; 8515.31.10; 8515.31.90)","No defined-term section in the instrument itself (reliance on standard tariff nomenclature)"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- Revokes one previous Tariff Concession Order (TCO No. 0613479) and replaces it with three new TCOs (0618602, 0618603 and 0618604). The revocation and replacement are made under section 269SD(2) of the Customs Act 1901 and took effect on the date shown in the instrument (22 November 2006).\n\n- The single old entry covered a broad group of welders under one tariff classification. The replacement creates three separate entries, each tied to a specific tariff subheading:\n  - 8515.39.00: TIG (tungsten inert gas) and MMAW (manual metal arc) welders (TCO 0618602)\n  - 8515.31.10: MIG (metal inert gas) welders (TCO 0618603)\n  - 8515.31.90: GMAW (gas metal arc), FCAW (flux cored) and SAW (submerged arc) welders (TCO 0618604)\n\n- Each of the new entries is linked to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (the instrument records that the item applies to these goods).\n\nWho is affected\n\n- Importers and users of welding machines (manufacturers, workshops, distributors) who rely on tariff concessions for those specific categories of welders.\n- Customs brokers, freight agents and the Australian Customs administration because they must apply the new, more specific tariff classifications when assessing duty and documenting imports.\n\nWhy it matters (practical effects)\n\n- Classification and eligibility: The instrument narrows and clarifies which specific tariff subheadings and welder types receive the Schedule 4 concession. Importers must classify each model against the new subheadings to confirm entitlement.\n- Administrative/compliance impact: Businesses and brokers will need to update import paperwork and internal classification guidance. That is an up-front compliance cost; ongoing burden is low if models are clearly described.\n- Economic impact: The instrument does not itself state a change to the concession level — it assigns the same Schedule 4 Item number (50) to the new entries. If the concession rate remains identical, immediate price or duty changes are unlikely. The main economic effect is reduced ambiguity about which machines get the concession, which can affect import decisions, sourcing and competition between suppliers of different welder types.\n\nPurpose claims and testing them against trade-offs\n\n- The instrument’s explicit action is administrative: replace a single, broad TCO with three narrower TCOs. The stated purpose (by implication) is to make tariff coverage more specific and tied to precise tariff subheadings. That mechanical purpose is clear in Table A and Table B.\n\n- Trade-offs and opportunity costs:\n  - Benefit: More granular classification reduces classification disputes and helps Customs apply concessions consistently (less uncertainty for importers and customs). It also allows future policy changes to target specific categories more easily.\n  - Cost: Small compliance costs for importers and brokers to reclassify and update systems. If any specific models no longer match the narrower descriptions, affected importers could lose access to the concession unless they can re‑classify or qualify under a different entry.\n  - Concentrated vs diffuse effects: Benefits are concentrated on importers of the specific welder types that remain clearly covered; costs (administrative updating) are diffuse across all importers, brokers and Customs.\n\nWho pays and who decides\n\n- Who pays: Importers ultimately bear any duties, compliance costs, or losses from losing concession eligibility. If duties remain unchanged, there is little direct price impact; administrative costs fall on importers and their agents.\n- Who decides: The instrument is made by a delegate of the CEO of Customs (Conor Annesley, dated 22 November 2006) under statutory power (s.269SD(2) of the Customs Act 1901). Customs (and ultimately the responsible Minister/legislative framework) decides the tariff item and Schedule 4 application; this instrument implements that decision by revocation and replacement.\n\nImplementation risks and practical notes\n\n- Implementation risk is low: the change is a straight revocation and replacement with clearer product splits. The main implementation task is correct reclassification against the new tariff subheadings.\n- If importers’ product descriptions are vague or if manufacturers change model specifications, there may be disputes about which TCO applies. Those disputes would be resolved by Customs’ classification processes or by seeking advance rulings.\n\nRelevant references in the instrument\n\n- Revocation under section 269SD(2) of the Customs Act 1901 (authority to make the Order).\n- New entries reference tariff subheadings 8515.39.00, 8515.31.10 and 8515.31.90 and link each to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (Table B).\n\nSummary sentence\n\nThis instrument replaces one broad tariff concession for a range of welding machines with three specific tariff-concession entries tied to distinct tariff subheadings, clarifying which welder types qualify for the same Schedule 4 concession (Item 50) and requiring importers and brokers to use the narrower classifications for duty assessment and documentation."},"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-103-2006-tariff-concession-order-0618602-0618603-0618604","history":"/api/acts/tariff-concession-revocation-order-103-2006-tariff-concession-order-0618602-0618603-0618604/history","analysis":"/api/acts/tariff-concession-revocation-order-103-2006-tariff-concession-order-0618602-0618603-0618604/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-103-2006-tariff-concession-order-0618602-0618603-0618604/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-103-2006-tariff-concession-order-0618602-0618603-0618604/important-cases","documents":"/api/acts/tariff-concession-revocation-order-103-2006-tariff-concession-order-0618602-0618603-0618604/documents"}}