{"id":"F2006L03896","name":"Tariff Concession Revocation Order 105/2006 - Tariff Concession Order 0618918/0618917","slug":"tariff-concession-revocation-order-105-2006-tariff-concession-order-0618918-0618917","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":60841,"registerId":"commonwealth-F2006L03896-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 105/2006 - Tariff Concession Order 0618918/0618917","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 0611314 made on 29.09.06, 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| 8479.89.90 | COOLERS, having ALL of the following:(a) compliance with IP34 OR IP54;(b) cooling capacity NOT less than 230 W and NOT greater than10 500 W;(c) noise level NOT less than 65 dB (A) and NOT greater than77 dB (A)Op. 03.07.06 - TC 0611314 | 50N/A |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Conor Annesley.......................Dated 27 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| 8415.10.00 | COOLERS, having ALL of the following:(a) compliance with IP34 OR IP54;(b) cooling capacity NOT less than 230 W and NOT greater than10 500 W;(c) noise level NOT less than 65 dB (A) and NOT greater than77 dB (A)Op. 03.07.06 - TC 0618918 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n| 8415.82.00 | COOLERS, having ALL of the following:(a) compliance with IP34 OR IP54;(b) cooling capacity NOT less than 230 W and NOT greater than10 500 W;(c) noise level NOT less than 65 dB (A) and NOT greater than77 dB (A)Op. 03.07.06 - TC 0618917 | 50  |\n\n| This is page 2 of 2 Pages of the instrument...Conor Annesley.......................Dated 27 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":"This is a narrow, technical administrative instrument that performs a specific reclassification of goods. It has not expanded beyond its original purpose of correcting tariff classifications for specific industrial coolers."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Minimal defined terms (relies on external Customs Tariff Act 1995 and Customs Act 1901 definitions)","Simple structure: revocation + replacement with tabular descriptions","Technical product specifications require engineering knowledge to interpret (IP ratings, dB levels, cooling capacity)","Cross-references to external legislation (Customs Act 1901, Customs Tariff Act 1995) but no internal cross-referencing","No conditional logic or nested exceptions within the instrument itself"],"plain_english_summary":"This Order revokes an existing tariff concession for certain industrial coolers and replaces it with two new concessions that reclassify those units into air‑conditioning tariff headings. \n\nImporters, customs brokers and freight forwarders of IP34/IP54 coolers (230–10,500W, 65–77 dB) are affected. The change corrects the tariff classification while preserving the duty‑free outcome, which can affect administrative treatment and concession eligibility."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not materially expand the scope of the original measure. It revokes an earlier Tariff Concession Order that covered the same described coolers and replaces it with two new orders that apply the same technical specification but allocate those goods to two different tariff headings. The substantive universe of goods covered remains the same; the change is administrative (reclassification and splitting into two headings) rather than a substantive broadening of coverage."},"complexity_factors":["Very short instrument (revocation and replacement only)","Single technical product specification repeated across entries (IP rating, cooling capacity, noise level)","Only two new tariff classifications introduced (8415.10.00 and 8415.82.00)","One cross-reference to Schedule 4 (item number 50) and one to s.269SD(2) of the Customs Act 1901","No nested exceptions, no multiple conditional clauses, no definitions section"],"plain_english_summary":"**What this instrument does**\n\n- This is a short administrative customs instrument that revokes one Tariff Concession Order (TCO 0611314) and replaces it with two new Tariff Concession Orders (TC 0618918 and TC 0618917).\n\n- Mechanically, the instrument takes a specific set of imported goods (described below) that had previously been listed under one tariff classification and re-lists them under two different tariff classifications. It also records that the item in Part III of Schedule 4 to the Customs Tariff Act 1995 identified as item number 50 applies to those goods.\n\n**The goods covered**\n\n- The goods are \"coolers\" meeting all of these technical limits:\n  - IP rating: either IP34 or IP54;\n  - Cooling capacity: between 230 W and 10,500 W (inclusive bounds stated as “NOT less than 230 W and NOT greater than 10,500 W”);\n  - Noise level: between 65 dB(A) and 77 dB(A).\n\n- Under the revoked order the goods were recorded against tariff classification 8479.89.90. Under the new orders they are recorded instead against tariff classifications 8415.10.00 and 8415.82.00 (two separate headings used for the same goods specification).\n\n**Who this affects**\n\n- Importers (and their customs brokers) who bring these coolers into Australia: they must use the new tariff headings on import documentation and may see different tariff outcomes depending on how those headings are treated.\n\n- Australian customs administration, which enforces classification and any applicable Schedule 4 concession.\n\n- Potentially, domestic firms competing with imported coolers or downstream purchasers (if tariff changes affect landed price).\n\n**Why it matters (mechanical effects and incentives)**\n\n- Tariff classification determines duty rates, statistical reporting and whether a Schedule 4 concession (here: item number 50) applies. By moving the goods from one heading to two specific headings, the instrument changes how customs will classify and process imports of these coolers.\n\n- If item 50 of Schedule 4 reduces or removes duty for the listed goods, importers covered by these new orders will be able to rely on that concession (subject to the concession's terms). That benefits importers of the specified coolers and changes government revenue collected at the border to the extent duties would otherwise apply.\n\n- Importers must update paperwork and possibly re‑price goods if the effective duty or compliance requirements change. Customs may need to handle classification queries or disputes when the heading changes.\n\n**Operational and compliance notes**\n\n- The instrument is signed by a delegate of the Chief Executive Officer under s.269SD(2) of the Customs Act 1901 — this is an administrative exercise of classification/concession powers rather than primary legislation.\n\n- The technical description (IP rating, cooling capacity, noise level) creates a relatively tight specification; importers will need to demonstrate that imported units meet these limits to use the orders.\n\n**Costs, trade-offs and implementation risks**\n\n- Who pays: importers bear any administrative compliance costs (re‑labelling, revised customs entries, testing records) and will benefit directly if the concession lowers duty; the government may collect less tariff revenue for these items if the concession applies.\n\n- Incentives: a clarified or more specific classification reduces ambiguity for importers but can shift competitive advantage between different suppliers depending on whether their products fall inside the specified ranges.\n\n- Risks: there is a modest risk of classification disputes at the border (disagreement over which heading applies) and of regulatory burden for importers needing to evidence the product falls inside the specified technical ranges.\n\n**Where to look in the instrument**\n\n- TABLE A shows the revoked order (TC 0611314 under heading 8479.89.90).\n- TABLE B shows the replacement orders (TC 0618918 under 8415.10.00 and TC 0618917 under 8415.82.00) and records Schedule 4 item number 50 as applying.\n\n(Plain factual summarisation: the instrument replaces one tariff concession order with two more specific orders covering the same coolers, changes their tariff headings, and confirms the Schedule 4 concession number that applies.)"},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-105-2006-tariff-concession-order-0618918-0618917","history":"/api/acts/tariff-concession-revocation-order-105-2006-tariff-concession-order-0618918-0618917/history","analysis":"/api/acts/tariff-concession-revocation-order-105-2006-tariff-concession-order-0618918-0618917/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-105-2006-tariff-concession-order-0618918-0618917/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-105-2006-tariff-concession-order-0618918-0618917/important-cases","documents":"/api/acts/tariff-concession-revocation-order-105-2006-tariff-concession-order-0618918-0618917/documents"}}