{"id":"F2011L02277","name":"Tariff Concession Revocation Order 163/2011","slug":"tariff-concession-revocation-order-163-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87888,"registerId":"commonwealth-F2011L02277-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 163/2011","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(1A) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0716916 made on 14.12.07, in respect of the goods described in the TABLE below. The Revocation has effect from 27.07.11. |\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| 8421.21.90 | SOIL AND SAND SEPARATION PLANT, comprising ALL of the following:(a) de-sanders;(b) pumps;(c) clarifiers;(d) conveyors;(e) mixers;(f) tanks;(g) belt pressesOp. 05.10.07 - TC 0716916 | 5026.07.11 |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry..........................Dated 28 July 2011 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1557},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the narrow function described in its title — revoking a single specific tariff concession without expanding regulatory scope or affecting other goods classifications."},"complexity_factors":["Single, narrow tariff classification (8421.21.90) with technical equipment description","Dependent on external statutory framework (Section 269SD(1A) of the Customs Act 1901)","Requires understanding of the Tariff Concession Order system to fully contextualise the revocation","No conditional logic or exceptions — straightforward revocation of prior delegated legislation"],"plain_english_summary":"**What this does**\nThis order cancels a previous tax break for importing specific industrial machinery into Australia. Under the Customs Act, certain goods can enter duty-free via a *Tariff Concession Order* (TCO) — essentially a \"no local maker\" exemption. This instrument revokes TCO 0716916, which previously allowed duty-free import of soil and sand separation plants.\n\n**What goods are caught**\nSoil and sand separation plants (tariff code 8421.21.90) — industrial equipment comprising:\n- De-sanders\n- Pumps  \n- Clarifiers\n- Conveyors\n- Mixers\n- Tanks\n- Belt presses\n\n**The practical hit**\nFrom **27 July 2011**, importers of this equipment had to pay standard customs duties. Before that date, these goods entered Australia tax-free.\n\n**Why this matters**\nTCOs are usually revoked when an Australian manufacturer starts producing similar goods locally. This removes the import tax advantage to level the playing field for domestic industry."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-163-2011","history":"/api/acts/tariff-concession-revocation-order-163-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-163-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-163-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-163-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-163-2011/documents"}}