{"id":"F2007L02337","name":"Tariff Concession Revocation Order 123/2007 - Tariff Concession Order 0704890/0711125","slug":"tariff-concession-revocation-order-123-2007-tariff-concession-order-0704890-0711125","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":67656,"registerId":"commonwealth-F2007L02337-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 123/2007 - Tariff Concession Order 0704890/0711125","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9710834 made on 06.03.98, in respect of the goods described in TABLE A below. This Revocation has effect from 10.12.97; 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```html\n

8438.90.90

PARTS, POULTRY PROCESSING MACHINERY, being ANY of the following:
(a) adjusting arms;
(b) adjusters;
(c) anti rotators;
(d) arms;
(e) base plates;
(f) bird washers;
(g) blade holders;
(h) blades;
(i) blocks;
(j) cam guides;
(k) cam rollers;
(l) cam wheels;
(m) carriers;
(n) catching arms;
(o) cells;
(p) clamp bushes;
(q) collars;
(r) cones;
(s) corner wheels;
(t) crankshaft handwheel;
(u) cutters;
(v) cutting edges;
(w) cutting segments;
(x) cutting wheels;
(y) cylindrical knives;
(z) detecting plates;
(aa) discs;
(ab) eccentric wheels;
(ac) end pieces;
(ad) extensions;
(ae) feelers;
(af) finger discs;
(ag) fingers;
(ah) flanges;
(ai) funnels;
(aj) guide fittings;
(ak) guide rails;
(al) guides;
(am) guiding blocks;
(an) guiding/counterhold plates;
(ao) handles;
(ap) hashers;
(aq) holders, sleeve;
(ar) holders;
(as) holding plates;
(at) housings;
(Continued on next page)

50

N/A

This is page 1 of 4 Pages of the instrument.

..Paul Coleman ......................

Dated 12 July 2007 Delegate of the Chief Executive Officer

\n```\n\nTABLE A\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n| | (Continued from previous page)(au) index wheels;(av) inner rings;(aw) intestine release rollers;(ax) joints;(ay) knife holders;(az) knives;(ba) leg spreaders;(bb) lifters;(bc) links;(bd) motor brackets;(be) packing horn;(bf) peeler rollers;(bg) peelers;(bh) pipes;(bi) plastic wheels;(bj) rails;(bk) releasers;(bl) rings;(bm) rollerheads;(bn) rollers, spiral;(bo) rollers;(bp) saddles;(bq) scraper plates;(br) screens;(bs) segment holders;(bt) segments;(bu) sensors;(bv) separators;(bw) silencers;(bx) sliding spoons;(by) stabilizers;(bz) stays;(ca) suction handles;(cb) suspension splice plates;(cc) tensioners;(cd) tighteners;(ce) timers;(cf) toothed wheel;(cg) tracks;(ch) unit probes;(ci) vacuum pipes;(cj) vacuum tubes;(ck) water distribution pipes;(cl) water levellers;(cm) wheels;(cn) wing cutters;(co) wing holders;(cp) Y-piecesOp. 10.12.97 - TC 9710834 | |\n| --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 4 Pages of the instrument...Paul Coleman ......................Dated 12 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| 4016.99.00 | FINGERS, POULTRY PLUCKING, rubberOp. 10.12.97 - TC 0704890 | 50 |\n| ---------- | ---------------------------------------------------------- | --- |\n\n| 8438.90.90 | PARTS, POULTRY PROCESSING MACHINERY, being ANY of the following:(a) adjusting arms;(b) adjusters;(c) anti rotators;(d) arms;(e) base plates;(f) bird washers;(g) blade holders;(h) blades;(i) blocks;(j) cam guides;(k) cam rollers;(l) cam wheels;(m) carriers;(n) catching arms;(o) cells;(p) clamp bushes;(q) collars;(r) cones;(s) corner wheels;(t) crankshaft handwheel;(u) cutters;(v) cutting edges;(w) cutting segments;(x) cutting wheels;(y) cylindrical knives;(z) detecting plates;(aa) discs;(ab) eccentric wheels;(ac) end pieces;(ad) extensions;(ae) feelers;(af) finger discs;(ag) flanges;(ah) funnels;(ai) guide fittings;(aj) guide rails;(ak) guides;(al) guiding blocks;(am) guiding/counterhold plates;(an) handles;(ao) hashers;(ap) holders, sleeve;(aq) holders;(ar) holding plates;(as) housings;(at) index wheels;(au) inner rings;(av) intestine release rollers;(aw) joints;(ax) knife holders;(ay) knives;(az) leg spreaders;(ba) lifters;(bb) links;(bc) motor brackets;(Continued on next page) | 50 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 3 of 4 Pages of the instrument...Paul Coleman ......................Dated 12 July 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE B\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------ |\n\n| | (Continued from previous page)(bd) packing horn;(be) peeler rollers;(bf) peelers;(bg) pipes;(bh) plastic wheels;(bi) rails;(bj) releasers;(bk) rings;(bl) rollerheads;(bm) rollers, spiral;(bn) rollers;(bo) saddles;(bp) scraper plates;(bq) screens;(br) segment holders;(bs) segments;(bt) sensors;(bu) separators;(bv) silencers;(bw) sliding spoons;(bx) stabilizers;(by) stays;(bz) suction handles;(ca) suspension splice plates;(cb) tensioners;(cc) tighteners;(cd) timers;(ce) toothed wheel;(cf) tracks;(cg) unit probes;(ch) vacuum pipes;(ci) vacuum tubes;(cj) water distribution pipes;(ck) water levellers;(cl) wheels;(cm) wing cutters;(cn) wing holders;(co) Y-piecesOp. 10.12.97 - TC 0711125 | |\n| --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 4 of 4 Pages of the instrument...Paul Coleman ......................Dated 12 July 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes TCO 9710834 (Table A) and replaces it with two TCOs (Table B). Functionally, it extracts 'FINGERS, POULTRY PLUCKING, rubber' into tariff heading 4016.99.00 (Op. 10.12.97 - TC 0704890) while retaining the remaining enumerated poultry‑processing parts under 8438.90.90 (Op. 10.12.97 - TC 0711125). All items are marked as subject to Schedule 4 Item 50 and the revocation/replacement is effective from 10.12.1997."},"complexity_factors":["Retroactive effective date (operative from 10.12.1997) requiring retrospective application to imports","Multiple tariff headings involved (4016.99.00 and 8438.90.90) with potential different duty treatments","Extensive, highly detailed enumerated list of parts that creates interpretation risk over whether specific items fit the description","Cross-reference to statutory powers (Customs Act s269SD(2)) and to Schedule 4 of the Customs Tariff Act requiring statutory alignment","Administrative decision made by a delegate (discretion in revocation and replacement instrument)","Potential classification ambiguity between similar components (e.g. 'fingers' vs other parts) affecting compliance burden"],"plain_english_summary":"This order revokes Tariff Concession Order No. 9710834 and replaces it with two new Tariff Concession Orders, effective 10 December 1997. It re‑states which poultry‑processing goods attract the Schedule 4 item 50 concession and splits out rubber poultry‑plucking fingers under a distinct tariff heading. Importers of poultry‑processing machinery parts and rubber plucking fingers are affected; the delegate of the CEO sets the concession entries and importers’ duty treatment, so reclassification changes compliance, recordkeeping and payable duties."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation maintains its original scope as a machinery of government instrument for customs tariff administration. The revocation and replacement of tariff concessions is the standard function of such orders. While the specific goods covered have been split into two separate orders, this represents administrative refinement rather than scope creep beyond the original purpose of managing tariff concessions for poultry processing equipment."},"complexity_factors":["Simple two-part structure: revocation + replacement","No nested conditional logic or cross-references to other legislation beyond basic citations (Customs Act 1901, Customs Tariff Act 1995)","Extensive but straightforward enumerated list of goods (80+ specific parts) — descriptive complexity rather than legal complexity","Single operative section with clear (a) and (b) structure","No defined terms section — goods described by ordinary meaning","Backdated effective date creates minor temporal complexity but is clearly stated"],"plain_english_summary":"This Order revokes an older tariff concession for poultry‑processing machine parts (TCO 9710834, backdated to 10 Dec 1997) and replaces it with two narrower concessions: one for rubber plucking fingers and one for the remaining machine parts under a different tariff heading. Importers of poultry‑processing equipment must use the new, more specific concessions to determine duty relief; the backdating corrects a historical classification issue."},"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-123-2007-tariff-concession-order-0704890-0711125","history":"/api/acts/tariff-concession-revocation-order-123-2007-tariff-concession-order-0704890-0711125/history","analysis":"/api/acts/tariff-concession-revocation-order-123-2007-tariff-concession-order-0704890-0711125/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-123-2007-tariff-concession-order-0704890-0711125/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-123-2007-tariff-concession-order-0704890-0711125/important-cases","documents":"/api/acts/tariff-concession-revocation-order-123-2007-tariff-concession-order-0704890-0711125/documents"}}