{"id":"F2007L03608","name":"Tariff Concession Revocation Order 137/2007","slug":"tariff-concession-revocation-order-137-2007","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69958,"registerId":"commonwealth-F2007L03608-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 137/2007","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 8635540 made on 21.10.86, in respect of the goods described in the TABLE below. The Revocation has effect from 28.06.04. |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8422.30 | FORM/FILL/SEAL MACHINES, dairy product or liquid, having ALL ofthe following functions:(a) uses roll form or carton blank packaging material;(b) forms a container;(c) fills and seals the containerOp. 21.10.86 - TC 8635540 | 50N/A |\n| ------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 1 Page of the above Table...Robert Crawford......................Dated 08 August 2007 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1968},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a targeted, narrow revocation of a single historical tariff concession. The scope aligns precisely with the statutory power to revoke concessions and does not extend beyond the specific machinery described."},"complexity_factors":["Single-item revocation limited to one specific tariff concession","No interpretation section or defined terms","Only one external statutory reference (Customs Act 1901, section 269SD(2))","Document consists of a single table with one entry"],"plain_english_summary":"**This order removes a tax break for specific packaging machinery.**\n\nIt cancels Tariff Concession Order 8635540, which previously allowed businesses to import certain form/fill/seal machines without paying customs duty (import taxes).\n\n**Affected goods:**\nMachines classified under tariff code **8422.30** used for dairy products or liquids, which:\n*   Use roll-form or carton blank packaging material\n*   Form containers from that material\n*   Fill and seal the containers\n\n**Impact:**\nFrom **28 June 2004**, importers must pay customs duty on these machines. This increases costs for food and beverage manufacturers who import this equipment, as they lose the previous duty-free concession."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-137-2007","history":"/api/acts/tariff-concession-revocation-order-137-2007/history","analysis":"/api/acts/tariff-concession-revocation-order-137-2007/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-137-2007/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-137-2007/important-cases","documents":"/api/acts/tariff-concession-revocation-order-137-2007/documents"}}