{"id":"F2007L03614","name":"Tariff Concession Revocation Order 140/2007","slug":"tariff-concession-revocation-order-140-2007","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69968,"registerId":"commonwealth-F2007L03614-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 140/2007","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 9105832 made on 04.12.91, 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 | PACKING MACHINES, tea/coffee bag, fully automatic, capable of ALLof the following:(a) forming inner and outer pack;(b) threading;(c) weighing;(d) tagging;(e) fillingOp. 21.06.91 - TC 9105832 | 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":1974},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument remains strictly limited to revoking a single tariff concession order for specific tea/coffee bag packing machines. No expansion of scope beyond the original purpose of removing the duty exemption for these goods."},"complexity_factors":["Single operative provision (revocation of one specific order)","Limited cross-referencing (only to Customs Act 1901, section 269SD(2) and previous TCO 9105832)","Technical goods description limited to one tariff classification (8422.30)","No nested definitions, exceptions, or conditional logic"],"plain_english_summary":"**What this does:** This order removes a special import tax break (called a *tariff concession*) for specific types of tea and coffee bag packing machines.\n\n**Who it affects:** Businesses importing fully automatic machines that make tea or coffee bags (including forming inner and outer packs, threading, weighing, tagging, and filling).\n\n**What changes:** Previously, these machines could be imported into Australia without paying the usual customs duty (import tax) under concession order 9105832. After this revocation, importers must now pay the standard duty rates that apply to machinery classified under tariff code 8422.30.\n\n**Why it matters:** This increases the cost of importing these specific packing machines into Australia. The revocation applies retrospectively from 28 June 2004, meaning any imports of these machines since that date (if they relied on the old concession) may be subject to duty charges."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-140-2007","history":"/api/acts/tariff-concession-revocation-order-140-2007/history","analysis":"/api/acts/tariff-concession-revocation-order-140-2007/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-140-2007/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-140-2007/important-cases","documents":"/api/acts/tariff-concession-revocation-order-140-2007/documents"}}