{"id":"F2008L00104","name":"Tariff Concession Revocation Order 13/2008 - Tariff Concession Order 0700610","slug":"tariff-concession-revocation-order-13-2008-tariff-concession-order-0700610","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72241,"registerId":"commonwealth-F2008L00104-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 13/2008 - Tariff Concession Order 0700610","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9705667 made on 12.09.97, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07; 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| 8418.61.00 | REFRIGERATION UNITS, TRAILER, TRANSPORT, having a minimum coolingcapacity of 15 000 W (52 000 BTU/h) at 2 degrees C box temperaturein 38 degrees C ambientOp. 30.06.97 - TC 9705667 | 5031.12.06 |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 21 August 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| 8418.69.00 | REFRIGERATION UNITS, TRAILER, TRANSPORT, having a minimum coolingcapacity of 15 000 W (52 000 BTU/h) at 2 degrees C box temperaturein 38 degrees C ambientOp. 01.01.07 - TC 0700610 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 21 August 2007 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument changes the scope of the tariff concession by revoking TCO 9705667 and substituting TCO 0700610. The goods are reclassified from tariff heading 8418.61.00 to 8418.69.00 and the Schedule 4 item reference changes (from 5031.12.06 in the revoked order to item 50 in the replacement), altering which concession and duty treatment apply to those refrigeration trailer units effective 01.01.07."},"complexity_factors":["Short, single-purpose instrument replacing one TCO with another (low legal and structural complexity).","Technical change in tariff classification (8418.61.00 → 8418.69.00) and Schedule 4 item number, requiring tariff-expertise to determine duty consequences.","Retrospective date of effect (revocation and replacement effective 01.01.07, instrument dated 21.08.07) creates implementation and accounting adjustments for importers and customs.","Administrative discretion concentrated in the delegate who revoked and made the new order (decision already made; limited ongoing discretion).","Compliance burden concentrated on affected importers/manufacturers who must amend past or future customs entries and records."],"plain_english_summary":"This instrument revokes Tariff Concession Order 9705667 (for transport refrigeration trailer units) effective 1 January 2007 and replaces it with Tariff Concession Order 0700610, reclassifying the same goods under a different tariff heading and Schedule 4 item.  \n\nIt affects importers and manufacturers of transport refrigeration units because the applicable tariff concession (and therefore duty treatment) changes; affected parties must update customs classifications, declarations and compliance records and may face different duty outcomes."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope — it is a specific administrative update to a single tariff concession for transport refrigeration units. The change from tariff code 8418.61.00 to 8418.69.00 appears to be a technical reclassification rather than an expansion of scope."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs with clear (a) and (b) structure","Minimal defined terms — relies on external references to Customs Act 1901 and Customs Tariff Act 1995","Simple tabular format for goods descriptions","No nested exceptions or conditional logic beyond the specific goods description","Single cross-reference to section 269SD(2) of the Customs Act 1901"],"plain_english_summary":"This Tariff Concession Revocation Order updates the customs duty treatment for large trailer‑mounted transport refrigeration units, affecting importers and cold‑chain operators by preserving concessional duty treatment for those specific units.\n\nIt revokes the prior concession and reissues it under an updated tariff classification (effective retrospectively from 1 Jan 2007), ensuring qualifying trailer‑mounted units—minimum 15,000 W cooling capacity under specified test conditions—continue to receive favourable import duty treatment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-13-2008-tariff-concession-order-0700610","history":"/api/acts/tariff-concession-revocation-order-13-2008-tariff-concession-order-0700610/history","analysis":"/api/acts/tariff-concession-revocation-order-13-2008-tariff-concession-order-0700610/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-13-2008-tariff-concession-order-0700610/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-13-2008-tariff-concession-order-0700610/important-cases","documents":"/api/acts/tariff-concession-revocation-order-13-2008-tariff-concession-order-0700610/documents"}}