{"id":"F2007L04475","name":"Tariff Concession Revocation Order 166/2007 - Tariff Concession Order 0700602","slug":"tariff-concession-revocation-order-166-2007-tariff-concession-order-0700602","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70887,"registerId":"commonwealth-F2007L04475-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 166/2007 - Tariff Concession Order 0700602","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0614809 made on 04.01.07, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07; 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| 8418.69.00 | REFRIGERATION UNITS, TRAILER, TRANSPORT, having BOTH of thefollowing:(a) minimum cooling capacity of 9 500 W (32 395 Btu/h) at 1.7degree C box temperature in 37.8 degree C ambient;(b) operational refrigerant fluid not containing chlorineOp. 01.01.97 - TC 0614809 | 50N/A |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 20 August 2007 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| 8418.69.00 | REFRIGERATION UNITS, TRAILER, TRANSPORT, having BOTH of thefollowing:(a) minimum cooling capacity of 9 500 W (32 395 Btu/h) at 1.7degree C box temperature in 37.8 degree C ambient;(b) operational refrigerant fluid not containing chlorineOp. 01.01.07 - TC 0700602 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 20 August 2007 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 update replacing one tariff concession order with another for the same goods. The scope remains identical to the original intent—providing duty concessions for specific transport refrigeration units. No expansion of scope has occurred."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term implied (the goods description)","No nested conditional logic or cross-references to other legislation beyond basic citations (Customs Act 1901, Customs Tariff Act 1995)","Straightforward administrative action: revoke old order, make new order","Single goods category affected with specific technical specifications"],"plain_english_summary":"This order cancels an earlier tariff concession (TC 0614809) and replaces it with TC 0700602 for the same high-capacity (≥9,500 W) trailer transport refrigeration units that use non‑chlorine refrigerants. Importers and manufacturers will now cite the new order number to claim reduced or zero customs duty. The change is effective from 1 January 2007 and preserves the duty concession for these more environmentally friendly units."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not materially change the substantive scope of tariff coverage. It revokes TCO No. 0614809 and replaces it with TCO No. 0700602 for the same goods, with the same Schedule 4 item number (50) and an identical goods description. The action appears administrative (replacing the legal instrument and assigning a new TCO number) rather than expanding or narrowing the concession’s subject matter or eligibility criteria."},"complexity_factors":["Single substantive item (one tariff classification 8418.69.00) being revoked and replaced","Straightforward product description with no nested conditions beyond the two technical requirements (cooling capacity and non-chlorine refrigerant)","One legislative cross-reference: s.269SD(3) of the Customs Act 1901","Reference to Schedule 4, Part III, item number 50 of the Customs Tariff Act 1995","Two short tables (TABLE A and TABLE B) mirroring each other","Retroactive date of effect (01.01.07) introduces a temporal condition but not additional substantive complexity"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This instrument revokes (cancels) one tariff concession order (TCO No. 0614809) and substitutes a new tariff concession order (TCO No. 0700602) in its place. (See TABLE A and TABLE B.)\n- Both the revoked and the replacement entries apply to the same type of goods: refrigeration units for transport trailers with a minimum cooling capacity of 9,500 W at specified temperatures, and that use a refrigerant that does not contain chlorine. (See TABLE A and TABLE B, classification 8418.69.00.)\n- The revocation and the replacement are given effect from 01 January 2007 (the instrument is dated 20 August 2007 but specifies the date of effect as 01.01.07). The new order is numbered TC 0700602 and is recorded as applying with Schedule 4, Part III, item number 50 of the Customs Tariff Act 1995. (See the instrument preamble and TABLE B.)\n\nWho is affected\n\n- Importers of the specified trailer refrigeration units are the primary parties affected because the TCO determines the tariff treatment (customs duty classification or concession) that applies on import.\n- The Australian customs authority (the Commissioner/CEO’s delegate who administers tariff concessions) administers the change and enforces the replacement order.\n\nWhy it matters (practical effect)\n\n- A tariff concession order changes how imported goods are treated for customs purposes (for example, whether a reduced rate or exemption applies). By revoking one TCO and making a new, substantively identical TCO, the instrument maintains tariff treatment for the specified refrigeration units while replacing the formal legal instrument that records that treatment.\n- Because the instrument takes effect from an earlier date (01.01.07), it can affect duties assessed for goods imported between that date and the instrument’s signing: importers and customs may need to rely on the replacement TCO for that period.\n\nSource claim and practical testing of that claim\n\n- The instrument itself states the change is made under section 269SD(3) of the Customs Act 1901 and replaces one TCO with another (mechanical administrative action). That is the stated purpose. (See the heading and opening paragraph.)\n- Costs and incentives: the change appears administrative rather than policy-driven. Importers of the specified goods continue to rely on a TCO allowing the Schedule 4 concession identified by item 50; they retain the same benefit so there is no new direct cost to them from the text of this order. Administrative costs fall to customs to update records and to communicate the new TCO number to stakeholders.\n- Implementation risk and compliance burden: low. The description of goods is unchanged and the Schedule 4 item is the same; the only material issues are record-keeping, ensuring importers and brokers use the correct TCO number on paperwork, and clarifying the retroactive effective date for past import entries.\n- Incentives and behaviour: importers may need to ensure importer declarations and tariff classification references use the new TCO number (TC 0700602). That is an administrative change rather than a change in tariff entitlement.\n\nConcrete mechanics and who decides\n\n- Who pays: duties (if any) are paid by importers as before; the instrument itself does not increase duty rates — it maintains concession coverage by replacing the TCO. Any change to duties would come from Schedule 4/Customs Tariff Act changes, not this administrative revocation/replacement.\n- Who decides: the instrument is signed by a delegate of the Chief Executive Officer exercising powers under s.269SD(3) of the Customs Act 1901. Customs is the implementing agency.\n\nNotes on timing and legal form\n\n- The instrument is backdated to 01.01.07. Backdating can create uncertainty for transactions in the intervening period if parties relied on the old instrument number, but because the substantive description and Schedule 4 item remain the same, the legal effect appears intended to preserve continuity of the concession rather than to change entitlement.\n\nBottom line\n\n- This is an administratively focused instrument that revokes one tariff concession order and substitutes an essentially identical order with a new TCO number, taking effect from 01 January 2007. Importers of the specified refrigeration units continue to be covered by the same Schedule 4 concession; the main impacts are administrative (record updates, using the new TCO number, and confirming retroactive effect for past entries)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-166-2007-tariff-concession-order-0700602","history":"/api/acts/tariff-concession-revocation-order-166-2007-tariff-concession-order-0700602/history","analysis":"/api/acts/tariff-concession-revocation-order-166-2007-tariff-concession-order-0700602/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-166-2007-tariff-concession-order-0700602/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-166-2007-tariff-concession-order-0700602/important-cases","documents":"/api/acts/tariff-concession-revocation-order-166-2007-tariff-concession-order-0700602/documents"}}