{"id":"F2007L02607","name":"Tariff Concession Revocation Order 131/2007 - Tariff Concession Order 0712317","slug":"tariff-concession-revocation-order-131-2007-tariff-concession-order-0712317","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68353,"registerId":"commonwealth-F2007L02607-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 131/2007 - Tariff Concession Order 0712317","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Wendy Knowles a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0707608 made on 30.07.07, in respect of the goods described in TABLE A below. This Revocation has effect from 22.05.07; 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| 8419.89.90 | ROOMS, FOOD PROCESSING, capable of ANY of the following:(a) smoking;(b) curing;(c) drying;(d) maturing;(e) ripeningOp. 22.05.07 - TC 0707608 | 50N/A |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 03 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| 8438.50.00 | ROOMS, FOOD PROCESSING, capable of ANY of the following:(a) smoking;(b) curing;(c) drying;(d) maturing;(e) ripeningOp. 22.05.07 - TC 0712317 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 03 August 2007 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces an existing Tariff Concession Order with a new one that uses a different tariff classification heading (from 8419.89.90 to 8438.50.00) while preserving application of Schedule 4 Item 50. Mechanically this changes the legal tariff line under which the concessioned goods are claimed and may alter how importers classify eligible goods for the concession; the descriptive scope of the goods remains the same in plain language."},"complexity_factors":["Administrative revocation/replacement under s.269SD(2) of the Customs Act 1901 (simple legal mechanism)","Retroactive date of effect: 22.05.2007 (creates potential compliance/timing issues for importers)","Change of tariff classification code from 8419.89.90 (Table A) to 8438.50.00 (Table B), requiring reclassification by customs brokers/importers","Continued application of Schedule 4 Item 50 to the replacement order (affects eligibility for concession)","Short instrument with limited cross‑references (low legislative layering)","Decision taken by a delegate (Wendy Knowles) — limited discretionary complexity but centralised administrative control","Potential for downstream administrative burden on importers and brokers rather than complex legal interpretation"],"plain_english_summary":"This order revokes Tariff Concession Order 0707608 and replaces it with TCO 0712317, effective 22 May 2007. Mechanically, the concessioned goods are moved from tariff classification 8419.89.90 to 8438.50.00 while Schedule 4 Item 50 continues to apply. It affects importers of food‑processing “rooms” (for smoking, curing, drying, maturing, ripening) who claim the tariff concession. The decision was made by a delegate of the CEO under s.269SD(2) of the Customs Act 1901; affected importers may need to reclassify goods to retain the concession."},"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 is a narrow, technical administrative instrument that performs a specific reclassification of goods. It has not expanded beyond its original purpose of correcting or updating the tariff classification for food processing rooms."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","No defined terms section","Simple tabular format for goods descriptions","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","No conditional logic or nested exceptions","Straightforward administrative action with clear effective date"],"plain_english_summary":"This decision cancels an earlier tariff concession order (TC 0707608) and replaces it with TC 0712317, reclassifying commercial food‑processing rooms that smoke, cure, dry, mature or ripen food from customs code 8419.89.90 to 8438.50.00. That reclassification can alter the import duty payable. Effective date is 22 May 2007. It affects businesses importing these rooms, their customs brokers/freight forwarders, and food manufacturers installing processing facilities."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-131-2007-tariff-concession-order-0712317","history":"/api/acts/tariff-concession-revocation-order-131-2007-tariff-concession-order-0712317/history","analysis":"/api/acts/tariff-concession-revocation-order-131-2007-tariff-concession-order-0712317/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-131-2007-tariff-concession-order-0712317/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-131-2007-tariff-concession-order-0712317/important-cases","documents":"/api/acts/tariff-concession-revocation-order-131-2007-tariff-concession-order-0712317/documents"}}