{"id":"F2007L02609","name":"Tariff Concession Revocation Order 132/2007 - Tariff Concession Order 0712475","slug":"tariff-concession-revocation-order-132-2007-tariff-concession-order-0712475","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68358,"registerId":"commonwealth-F2007L02609-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 132/2007 - Tariff Concession Order 0712475","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0704675 made on 15.06.07, in respect of the goods described in TABLE A below. This Revocation has effect from 28.03.07; 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| 8708.50.49 | PARTS, LOAD HAUL DUMPER AND/OR TRAILER, being drive axlesOp. 28.03.07 - TC 0704675 | 50N/A |\n| ---------- | ---------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Michael Perry........................Dated 06 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| 8431.49.90 | PARTS, LOAD HAUL DUMPER AND/OR TRAILER, being drive axlesOp. 28.03.07 - TC 0712475 | 50  |\n| ---------- | ---------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Michael Perry........................Dated 06 August 2007 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument explicitly revokes TCO 0704675 and replaces it with TCO 0712475, changing the tariff classification of the same described goods and specifying that Schedule 4 item 50 applies with effect from 28 March 2007. Mechanically, this alters which tariff heading and concessional item govern import treatment for those parts."},"complexity_factors":["Single, narrow change: revocation of one TCO and replacement with another reduces legislative breadth","Tariff reclassification across two HS headings (8708.50.49 → 8431.49.90) requires tariff‑coding adjustments by importers and customs brokers","Application of Schedule 4 item 50 introduces a specific concessional treatment that affects duty liability","Retroactive/effective date (28.03.07) may require amendment of past entries or records","Decision effected by a CEO delegate under s.269SD(2) centralises administrative discretion","Instrument contains minimal explanatory detail about rationale or operational consequences"],"plain_english_summary":"This Order revokes Tariff Concession Order 0704675 and substitutes Tariff Concession Order 0712475, reclassifying the goods described (drive axles for load‑haul dumpers and/or trailers) from tariff heading 8708.50.49 to 8431.49.90 and applying Schedule 4 item 50. The instrument is made by a delegate of the CEO under s.269SD(2) of the Customs Act 1901 and takes effect from 28 March 2007.\n\nImporters of these parts must rely on the new TCO number and may face changed tariff treatment; the change is administrative and requires updating import declarations and records."},"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 administrative instrument that performs a technical reclassification of specific goods (drive axles) from one tariff code to another. It does not expand beyond the original scope of tariff concession administration."},"complexity_factors":["Very short document (2 pages)","Only 2 operative provisions (revocation and replacement)","Minimal defined terms (relies on external references to Customs Act 1901 and Customs Tariff Act 1995)","Simple tabular format for goods description","No nested conditions or exceptions","Straightforward administrative reclassification with no substantive policy change"],"plain_english_summary":"This government order shifts the tariff concession for imported drive axles used in load haul dumpers/trailers from one customs classification to another. It cancels the previous concession and reissues it under a new tariff code, backdated to 28 March 2007.\n\nImporters, customs brokers and freight forwarders must declare these parts under the new code to retain the duty relief; the concession itself continues, only the classification has changed."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-132-2007-tariff-concession-order-0712475","history":"/api/acts/tariff-concession-revocation-order-132-2007-tariff-concession-order-0712475/history","analysis":"/api/acts/tariff-concession-revocation-order-132-2007-tariff-concession-order-0712475/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-132-2007-tariff-concession-order-0712475/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-132-2007-tariff-concession-order-0712475/important-cases","documents":"/api/acts/tariff-concession-revocation-order-132-2007-tariff-concession-order-0712475/documents"}}