{"id":"F2009L01705","name":"Tariff Concession Revocation Order 14/2009 - Tariff Concession Order 0827461","slug":"tariff-concession-revocation-order-14-2009-tariff-concession-order-0827461","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":78579,"registerId":"commonwealth-F2009L01705-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 14/2009 - Tariff Concession Order 0827461","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 0808291 made on 08.08.08, in respect of the goods described in TABLE A below. This Revocation has effect from 15.05.08; 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| 8477.80.00 | LINE, PLASTIC PROCESSING, having ALL of the following:(a) hoppers;(b) granulators;(c) ventilators;(d) conveyors;(e) filtersOp. 15.05.08 - TC 0808291 | N/A |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles.........................Dated 25 August 2008 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| 8477.59.00 | LINE, PLASTIC PROCESSING, having ALL of the following:(a) hoppers;(b) granulators;(c) ventilators;(d) conveyors;(e) filtersOp. 15.05.08 - TC 0827461 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 25 August 2008 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument that maintains the same scope as its original intent — managing tariff concessions for specific imported goods. It does not expand beyond the narrow technical purpose of reclassifying existing concession goods."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple structure: revocation + replacement in tabular format","No nested conditions or exceptions beyond the goods description","Single operative section with clear (a) and (b) structure","Minimal cross-referencing (only to section 269SD(2) and Schedule 4)"],"plain_english_summary":"This Order revokes an earlier tariff concession for certain plastic-processing machinery and replaces it with a new concession for the same equipment under a different customs classification. It is backdated to 15 May 2008 and carries a last-effect date coded \"50.\"\n\nImporters and plastics manufacturers are affected because the concession’s change of tariff classification alters how these machines are declared and whether reduced or zero customs duty applies at the border."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument replaces TCO 0808291 with TCO 0827461 for the same described goods but changes the tariff heading (8477.80.00 → 8477.59.00) and explicitly applies Schedule 4 Item 50 in Part III of the Customs Tariff Act 1995. Effect is backdated to 15 May 2008. Practically, this alters which Schedule 4 item governs duty treatment for those imports and requires importers to use the new TCO/classification in customs processes."},"complexity_factors":["Legal authority invoked: revocation under Section 269SD(2) of the Customs Act 1901 (instrument issued by a delegate).","Change of tariff classification codes (from 8477.80.00 to 8477.59.00) requires technical tariff knowledge for correct application.","Application of Part III Schedule 4 Item 50 (Customs Tariff Act 1995) — cross-referencing statutory schedule to determine duty consequences.","Effective date/backdating: revocation and replacement take effect from 15 May 2008 though instrument dated 25 August 2008, creating potential retrospective entry issues.","Administrative replacement of one Tariff Concession Order with another requires importers and brokers to update declarations and records (compliance burden).","Goods described by multi-component specification ('having ALL of the following') can cause classification uncertainty in borderline cases.","Potential requirement to amend previous customs entries or reapply concessions for affected imports, imposing procedural costs.","Decision taken by a delegated official (Wendy Knowles) — administrative discretion in exercise of statutory power."],"plain_english_summary":"This instrument revokes Tariff Concession Order 0808291 and substitutes Tariff Concession Order 0827461 for specified plastic-processing lines (hoppers, granulators, ventilators, conveyors, filters). Mechanically, it changes the tariff classification from 8477.80.00 to 8477.59.00 and makes the goods subject to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 15 May 2008. The change alters which tariff item applies to imports of these machines and therefore affects importers’ duty treatment and customs declarations."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-14-2009-tariff-concession-order-0827461","history":"/api/acts/tariff-concession-revocation-order-14-2009-tariff-concession-order-0827461/history","analysis":"/api/acts/tariff-concession-revocation-order-14-2009-tariff-concession-order-0827461/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-14-2009-tariff-concession-order-0827461/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-14-2009-tariff-concession-order-0827461/important-cases","documents":"/api/acts/tariff-concession-revocation-order-14-2009-tariff-concession-order-0827461/documents"}}