{"id":"F2007L03610","name":"Tariff Concession Revocation Order 138/2007","slug":"tariff-concession-revocation-order-138-2007","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69961,"registerId":"commonwealth-F2007L03610-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 138/2007","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 8802358 made on 20.10.89, 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 | FORMING AND SEALING MACHINES, horizontal, automatic, but NOTincluding thermoforming machinesOp. 04.03.88 - TC 8802358 | 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":1484},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the narrow administrative function indicated by its title—revoking a specific tariff concession. There is no evidence of scope expansion; it targets only the specific forming and sealing machines described in the original 1989 order."},"complexity_factors":["Single operative provision (revocation of one specific order)","No defined terms or interpretation sections","Minimal cross-referencing (only references Customs Act 1901, section 269SD(2) and previous Order 8802358)","Specific goods limited to single tariff classification (8422.30)","Total instrument is approximately 200 words"],"plain_english_summary":"**What this does:** This order cancels (revokes) a previous decision that allowed certain packaging machines to be imported into Australia duty-free or at reduced rates.\n\n**Who it affects:** Businesses importing **automatic horizontal forming and sealing machines** (industrial equipment used to package products) classified under customs code 8422.30. This does not include thermoforming machines.\n\n**The practical impact:** The original concession (granted in 1989) is cancelled effective from **28 June 2004** (even though the order was made in August 2007). This means importers of these machines must pay standard customs duties on imports from that date forward, increasing costs for companies that rely on this equipment.\n\n**Why it matters:** Tariff concessions are essentially tax breaks on imported goods. Removing this concession protects domestic manufacturers of similar machinery or reflects changes in local industry capacity, but raises costs for businesses importing these specific machines."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-138-2007","history":"/api/acts/tariff-concession-revocation-order-138-2007/history","analysis":"/api/acts/tariff-concession-revocation-order-138-2007/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-138-2007/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-138-2007/important-cases","documents":"/api/acts/tariff-concession-revocation-order-138-2007/documents"}}