{"id":"F2007L02606","name":"Tariff Concession Revocation Order 130/2007 - Tariff Concession Order 0712634","slug":"tariff-concession-revocation-order-130-2007-tariff-concession-order-0712634","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68346,"registerId":"commonwealth-F2007L02606-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 130/2007 - Tariff Concession Order 0712634","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0703793 made on 07.08.07, in respect of the goods described in TABLE A below. This Revocation has effect from 12.03.07; 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| 8418.50.00 | REFRIGERATORS, having a capacity NOT greater than 170 litresOp. 12.03.07 - TC 0703793 | 50N/A |\n| ---------- | ------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Michael Perry........................Dated 08 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| 8418.50.00 | CABINETS, REFRIGERATION, commercial, having a capacity NOTgreater than 170 litresOp. 12.03.07 - TC 0712634 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Michael Perry........................Dated 08 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs a narrow, technical amendment within its intended scope — replacing one tariff concession with another for specific refrigeration goods. There is no evidence of scope creep beyond the original purpose of managing tariff concessions under the Customs Act."},"complexity_factors":["Very short document (2 pages)","Only 2 operative paragraphs with clear (a) and (b) structure","Minimal defined terms — relies on standard Customs Tariff classifications","Simple tabular format for goods descriptions","No nested exceptions or conditional logic","Single cross-reference to Customs Act 1901 section 269SD(3) and Customs Tariff Act 1995 Schedule 4","Straightforward replacement of one concession with another"],"plain_english_summary":"This order revokes an earlier tariff concession that let small refrigerators (<170 L) enter Australia with reduced duty and replaces it with a narrower concession that applies only to commercial refrigeration cabinets (not domestic refrigerators). Importers must reclassify goods accordingly — domestic fridges may now attract higher duties — while concessional treatment remains for commercial units. The change is backdated to take effect from 12 March 2007."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument narrows/changes the description of covered goods from “REFRIGERATORS” (TCO 0703793) to “CABINETS, REFRIGERATION, commercial” (TCO 0712634) under tariff line 8418.50.00 and assigns Schedule 4 Item 50. The revocation and replacement take effect from 12.03.07 and are made under s.269SD(3) of the Customs Act 1901, which may change which import consignments qualify for the concession and thus affect importer duty liability and compliance obligations."},"complexity_factors":["Simple revoke-and-replace structure (single prior TCO revoked and substituted).","Change is primarily descriptive/classification (refrigerators → commercial refrigeration cabinets).","Retroactive effective date (revocation has effect from 12.03.07) adds temporal complexity for importer accounting.","Cross-reference to statutory powers (Customs Act 1901 s.269SD(3)) and to Schedule 4 of the Customs Tariff Act 1995.","Administrative discretion concentrated in a named delegate (Michael Perry) affecting classification outcomes."],"plain_english_summary":"This instrument revokes Tariff Concession Order 0703793 (covering refrigerators with capacity ≤170 litres) effective 12 March 2007 and replaces it with Tariff Concession Order 0712634, which describes the goods as “cabinets, refrigeration, commercial” under tariff heading 8418.50.00 and records Schedule 4 Item 50. The decision is made by a delegate of the Chief Executive Officer (Michael Perry).\n\nMechanically, the change alters which imported units qualify for the Schedule 4 concession and therefore changes importers' duty eligibility and compliance obligations; customs administration decides classification and enforces the change."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-130-2007-tariff-concession-order-0712634","history":"/api/acts/tariff-concession-revocation-order-130-2007-tariff-concession-order-0712634/history","analysis":"/api/acts/tariff-concession-revocation-order-130-2007-tariff-concession-order-0712634/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-130-2007-tariff-concession-order-0712634/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-130-2007-tariff-concession-order-0712634/important-cases","documents":"/api/acts/tariff-concession-revocation-order-130-2007-tariff-concession-order-0712634/documents"}}