{"id":"F2007L02304","name":"Tariff Concession Revocation Order 118/2007 - Tariff Concession Order 0710482","slug":"tariff-concession-revocation-order-118-2007-tariff-concession-order-0710482","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":67603,"registerId":"commonwealth-F2007L02304-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 118/2007 - Tariff Concession Order 0710482","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0703745 made on 04.06.07, in respect of the goods described in TABLE A below. This Revocation has effect from 08.03.07; 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| 8477.20.00 | EXTRUDERS, WASTE PLASTIC, comprising ALL of the following:(a) draw in device;(b) single screw extruder with conical screw geometry;(c) die face cutter;(d) pneumatic suction unit;(e) control cabinetOp. 08.03.07 - TC 0703745 | 50N/A |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Paul Coleman.........................Dated 05 July 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| 8477.20.00 | EXTRUDERS, WASTE PLASTIC, comprising ALL of the following:(a) draw in device;(b) single screw extruder with conical screw geometry;(c) die face cutter;(d) pneumatic suction;(e) control cabinetOp. 08.03.07 - TC 0710482 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Paul Coleman.........................Dated 05 July 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not grow the original scope. It revokes one tariff concession order and replaces it with a near-identical one for the same goods, tariff heading and Schedule 4 item. The replacement includes a minor wording change in the goods description (\"pneumatic suction unit\" to \"pneumatic suction\") and corrects the TCO reference number; these are administrative edits and do not represent a material expansion of the instrument's purpose or coverage."},"complexity_factors":["Very short instrument (two pages)","Single product category (one tariff heading 8477.20.00)","Single cross-reference to Schedule 4 Part III item (item 50)","Minor wording change between revoked and replacement TCO descriptions","Simple procedural action (revocation and substitution)","Retroactive effective date (8 March 2007) introduces a small additional administrative consideration"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It cancels (revokes) a previously issued tariff concession order identified as TCO No. 0703745 and substitutes a new tariff concession order identified as TCO No. 0710482.\n- The revocation and replacement take effect from 8 March 2007 (the instrument states the revocation has effect from that date).\n- Both the revoked and replacement entries describe the same category of imported goods: extruders for processing waste plastic, classified to tariff heading 8477.20.00. The replacement TCO uses slightly different wording in the goods description (the phrase \"pneumatic suction unit\" in the revoked order is recorded as \"pneumatic suction\" in the replacement).\n- The instrument records that the goods are subject to the Schedule 4 item number shown in Column 2 (item 50), meaning the particular tariff concession listed at that Schedule 4 reference applies to these goods when the conditions of the TCO are met.\n\n**Who this affects**\n\n- Importers or purchasers of the specific waste-plastic extruder machines described (and their customs brokers and freight agents).\n- Businesses that rely on tariff concessions to import these machines at the concessional tariff specified by the relevant Schedule 4 item.\n- The Australian Customs administration, which must apply the new TCO number and description when processing import declarations and concessions.\n\n**Why it matters (practical effects and administrative consequences)**\n\n- Import documentation: Import declarations that rely on the tariff concession should reference the correct, replacement TCO number (0710482) and match the goods description used in the replacement order.\n- Tariff outcome: Where the replacement TCO applies, the importer obtains the tariff treatment tied to the Schedule 4 item (item 50) instead of full duty. The instrument itself does not state the numerical duty rate — that is set by the Customs Tariff and Schedule 4.\n- Timing and retrospective effect: The revocation is effective from 8 March 2007, the same date as the original order’s operation. That retroactive effect means entries made after that date and before the instrument’s signing may be affected administratively (for example, requiring amended declarations or adjustment of concession references).\n\n**Stated purpose and practical testing of that purpose**\n\n- The instrument is a mechanical substitution: it replaces one TCO number and wording with another for the same goods and same Schedule 4 item. The stated effect is administrative — to revoke the earlier order and make a replacement order.\n- Costs and incentives: Importers who qualify continue to receive the concession (the benefit is concentrated on importers of these machines). The Commonwealth forgoes tariff revenue to the extent the concession reduces duty (a diffuse fiscal cost relative to other budgets). Customs administration bears the compliance and processing cost of updating records and ensuring declarations reference the new TCO.\n- Implementation risks and compliance burden: The main administrative risk is mis‑labelling entries (using the old TCO number or a non‑matching goods description), which can delay clearance or require corrections. The minor wording change in the goods description may create borderline interpretation issues for entries that do not exactly match either description.\n\n**Who decides and how behaviour changes**\n\n- A delegate of the Chief Executive Officer of the customs authority made the revocation and replacement under the authority cited in the instrument.\n- Importers must ensure their customs declarations reference the replacement TCO and that the imported equipment fits the replacement description to claim the concession. Customs officers must apply the replacement order when assessing eligibility for the Schedule 4 concession.\n\n**Trade-offs and opportunity costs (concise)**\n\n- Benefit to affected importers: continued access to the claimed tariff concession.\n- Cost to the Commonwealth: reduced tariff revenue to the extent the concession is used.\n- Administrative cost: updating systems, training staff and advising importers/brokers; possible short-term corrections for entries made around the effective date.\n\n(References: the instrument revokes TCO No. 0703745 and substitutes TCO No. 0710482; goods classed at tariff heading 8477.20.00; Schedule 4 Part III item number shown as 50.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a minor administrative amendment that does not expand the scope beyond the original intent. It replaces one tariff concession with another for the same category of goods (waste plastic extruders), with only a trivial wording change in the goods description. The scope remains limited to the specific customs classification 8477.20.00 and the specific type of industrial machinery described."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term implicitly referenced (the Customs Tariff classification 8477.20.00)","Simple structure: one revocation, one replacement","Minimal conditional logic — essentially 'if goods match this exact description, this tariff item applies'","Single cross-reference to Customs Act 1901 section 269SD(3) and Customs Tariff Act 1995 Schedule 4","No nested exceptions or complex operative provisions"],"plain_english_summary":"This order revokes an earlier tariff concession for certain waste plastic extruders and replaces it with a nearly identical concession that corrects a technical description. It affects importers of industrial plastic recycling machines (with specified components) and matters because tariff classification determines import duty and border delays. The concession is effectively backdated to 8 March 2007, though signed 5 July 2007."},"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-118-2007-tariff-concession-order-0710482","history":"/api/acts/tariff-concession-revocation-order-118-2007-tariff-concession-order-0710482/history","analysis":"/api/acts/tariff-concession-revocation-order-118-2007-tariff-concession-order-0710482/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-118-2007-tariff-concession-order-0710482/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-118-2007-tariff-concession-order-0710482/important-cases","documents":"/api/acts/tariff-concession-revocation-order-118-2007-tariff-concession-order-0710482/documents"}}