{"id":"F2008L00106","name":"Tariff Concession Revocation Order 15/2008 - Tariff Concession Order 0720452","slug":"tariff-concession-revocation-order-15-2008-tariff-concession-order-0720452","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72244,"registerId":"commonwealth-F2008L00106-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 15/2008 - Tariff Concession Order 0720452","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 0714750 made on 23.11.07, in respect of the goods described in TABLE A below. This Revocation has effect from 10.09.07; 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| 8477.51.00 | TYRE RETREADING LINE, comprising ALL of the following:(a) peeling and/or buffing machines;(b) grooving machines;(c) rubber extruding machinesOp. 10.09.07 - TC 0714750 | 50N/A |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 02 January 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| 8477.80.00 | TYRE RETREADING LINE, comprising ALL of the following:(a) peeling and/or buffing machines;(b) grooving machines;(c) rubber extruding machinesOp. 10.09.07 - TC 0720452 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 02 January 2008 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative instrument that performs a narrow, specific function: revoking and remaking a single tariff concession with updated classification details. It has not expanded beyond its original purpose."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Only 2 defined statutory references (Customs Act 1901 s 269SD(2), Customs Tariff Act 1995 Schedule 4)","Simple tabular structure with clear Column 1/Column 2 format","One conditional requirement ('comprising ALL of the following')","Retrospective dating mechanism requires careful reading but is straightforward","No nested exceptions or cross-references beyond the basic statutory hooks"],"plain_english_summary":"This Order cancels a prior tariff concession for tyre retreading machinery and replaces it with a new concession that covers the same equipment under a different customs classification. It chiefly affects importers and businesses in the tyre retreading/recycling sector by preserving duty relief for qualifying machinery.\n\nThe change is a technical reclassification (moved between tariff headings), is backdated to 10 September 2007, and applies only when the imported retreading line includes all three components: peeling/buffing, grooving, and rubber extrusion machines."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 0714750 with TCO 0720452 for the same described goods (tyre retreading lines) but records a different tariff classification heading (from 8477.51.00 to 8477.80.00) and preserves a stated effective date of 10 September 2007. Mechanically this alters the legal label and tariff entry used to claim the concession while keeping the goods description substantively the same."},"complexity_factors":["Revocation and replacement of a single Tariff Concession Order (TCO) — straightforward legal operation.","Delegated decision under Customs Act (instrument signed by a delegate) increases administrative, not substantive, complexity.","Retrospective stated date of effect (10.09.07) creates potential timing and compliance questions for affected parties.","Change in tariff classification number (from 8477.51.00 to 8477.80.00) requires importers/clearing agents to update paperwork and claims.","Goods description remains narrowly defined (tyre retreading line comprising listed machines), limiting scope but requiring technical matching.","Reference to Schedule 4 item 50 affects entitlement mechanics; administrative interaction with Schedule 4 adds minor statutory detail."],"plain_english_summary":"This instrument cancels a prior tariff concession order and substitutes a new order covering the same tyre-retreading machinery. It changes the tariff heading used for the concession and is stated to take effect from 10 September 2007. Importers, suppliers and customs officers are the primary parties affected because the change alters the administrative basis (order number and tariff classification) they must use when claiming or applying the concession."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-15-2008-tariff-concession-order-0720452","history":"/api/acts/tariff-concession-revocation-order-15-2008-tariff-concession-order-0720452/history","analysis":"/api/acts/tariff-concession-revocation-order-15-2008-tariff-concession-order-0720452/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-15-2008-tariff-concession-order-0720452/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-15-2008-tariff-concession-order-0720452/important-cases","documents":"/api/acts/tariff-concession-revocation-order-15-2008-tariff-concession-order-0720452/documents"}}