{"id":"F2006L03899","name":"Tariff Concession Revocation Order 106/2006 - Tariff Concession Order 0618919","slug":"tariff-concession-revocation-order-106-2006-tariff-concession-order-0618919","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":60845,"registerId":"commonwealth-F2006L03899-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 106/2006 - Tariff Concession Order 0618919","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 0611455 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 | HEAT EXCHANGERS, AIR TO WATER, having BOTH of the following:(a) compliant to IP55;(b) noise level NOT less than 55 dB (A) and NOT greater than75 dB (A)Op. 05.07.06 - TC 0611455 | 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| 8419.50.90 | HEAT EXCHANGERS, AIR TO WATER, having BOTH of the following:(a) compliant to IP55;(b) noise level NOT less than 55 dB (A) and NOT greater than75 dB (A)Op. 05.07.06 - TC 0618919 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\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":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs a specific reclassification of goods within the existing tariff concession framework. It does not expand beyond the original purpose of managing tariff concessions for specific imported goods."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","Minimal defined terms (relies on external references to Customs Act 1901 and Customs Tariff Act 1995)","Simple tabular format for goods description","No nested conditions or exceptions within the instrument itself","Straightforward administrative action under delegated authority"],"plain_english_summary":"This order revokes a prior tariff concession and replaces it with a new concession for specific air-to-water industrial heat exchangers meeting IP55 protection and 55–75 dB noise ratings. \n\nThe core change is a customs classification correction from 8479.89.90 to 8419.50.90, which changes which tariff concession and import duty rates apply to affected importers."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not broaden or repurpose the original measure. It revokes one Tariff Concession Order and replaces it with another that covers the same goods and the same Schedule 4 item number (Item 50). Functionally this is an administrative reclassification (tariff heading change) rather than a substantive expansion of scope."},"complexity_factors":["Very short instrument (two small tables and a single operative paragraph)","Single technical product description with two conditions (IP55 rating; noise 55–75 dB(A))","One cross-reference to s.269SD(2) of the Customs Act 1901","One cross-reference to Part III, Schedule 4 of the Customs Tariff Act 1995 (Item 50)","Single change: revocation and substitution of one TCO number and one tariff classification code"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It revokes one tariff concession order (TCO No. 0611455) and substitutes another (TCO No. 0618919) under section 269SD(2) of the Customs Act 1901.  The revocation and replacement apply to the same physical goods described in the instrument: “HEAT EXCHANGERS, AIR TO WATER” that meet two technical conditions — an IP55 ingress-protection rating and a noise level between 55 and 75 dB(A).\n- The practical change is the customs tariff classification number used for those goods. The old classification was 8479.89.90; the new classification is 8419.50.90. The instrument also records the Schedule 4 (Customs Tariff Act 1995) item number that applies to these goods (Item 50 in Part III of Schedule 4).\n\n**Who this affects**\n\n- Importers or their agents (customs brokers) who bring into Australia heat-exchanger units described by the instrument. They must use the new tariff classification (8419.50.90) on import documentation from the effective date.\n- Businesses that rely on tariff concession orders to reduce or eliminate customs duty for these specific goods, because any change in classification can affect whether a concession or a particular duty rate applies.\n- The Department of Home Affairs (customs officials) and the delegate of the Chief Executive Officer, who enforce and administer the change.\n\n**Why it matters (practical consequences)**\n\n- Changing the tariff classification can change the duty treatment of the goods, or clarify which Schedule 4 concession item (here, Item 50) applies. That affects how much customs duty, if any, importers pay.\n- Importers must ensure their imported goods actually meet the technical description (IP55 rating, stated noise level) and keep suitable evidence (specifications, test reports) to support claims when lodging import declarations.\n- Administrative work: customs entries, internal purchasing/procurement records, and any existing compliance procedures may need updating to reflect the new tariff code.\n\n**Official stated mechanism and an assessment of trade‑offs**\n\n- The instrument explicitly revokes an earlier TCO and replaces it with a new one that covers the same described goods (text in instrument). The stated effect is administrative: swap one TCO for another and set the tariff classification.\n- Costs and incentives: importers who claimed or planned to claim the earlier TCO must confirm whether the new classification alters duty payable. There is a modest compliance cost (updating import declarations, retaining technical evidence). If the new classification carries a different duty outcome, that is the primary economic effect.\n- Implementation risk and discretion: low. This is a routine administrative revocation/replacement under a statutory power (s.269SD(2) Customs Act 1901). The main operational risk is misclassification at entry (incorrect tariff code) or insufficient documentary evidence that the goods meet the described technical limits.\n- Market effects: Minimal beyond the affected importers. The change does not create or remove regulatory barriers beyond the need to meet the product description and use the new tariff code. If duty changes, that could influence purchasing costs for the importer and downstream pricing, but the instrument itself is a reclassification rather than a broad policy change.\n\n**What to check in practice**\n\n- Whether the tariff duty rate attached to 8419.50.90 differs from 8479.89.90 for these goods and, if so, the dollar effect on imports.\n- That the imported units demonstrably meet the IP55 and noise-level specifications recorded in the TCO, and that supporting documents are retained for customs audit.\n\n(Statutory basis: instrument issued under section 269SD(2) of the Customs Act 1901 and refers to Part III of Schedule 4 of the Customs Tariff Act 1995.)"},"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-106-2006-tariff-concession-order-0618919","history":"/api/acts/tariff-concession-revocation-order-106-2006-tariff-concession-order-0618919/history","analysis":"/api/acts/tariff-concession-revocation-order-106-2006-tariff-concession-order-0618919/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-106-2006-tariff-concession-order-0618919/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-106-2006-tariff-concession-order-0618919/important-cases","documents":"/api/acts/tariff-concession-revocation-order-106-2006-tariff-concession-order-0618919/documents"}}