{"id":"F2010L02281","name":"Tariff Concession Revocation Order 19/2010 - Tariff Concession Orders 0932724 and 0932727","slug":"tariff-concession-revocation-order-19-2010-tariff-concession-orders-0932724-and-0932727","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":125001,"registerId":"commonwealth-F2010L02281-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 19/2010 - Tariff Concession Orders 0932724 and 0932727","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 0500118 made on 18.03.05, in respect of the goods described in TABLE A below. This Revocation has effect from 06.01.05; 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| 8501.31.00 | DC MOTORS AND BATTERY CHARGERS, being ANY of the following:(a) 48 V DC motors;(b) 24 V DC motors;(c) 48 V battery chargersOp. 06.01.05 - TC 0500118 | 50N/A |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 08 October 2009 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| 8504.40.90 | BATTERY CHARGES, 48 VOp. 06.01.05 - TC 0932724                                                       | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------- | --- |\n| 8501.31.00 | MOTORS, being EITHER of the following:(a) 48 V DC motors;(b) 24 V DC motorsOp. 06.01.05 - TC 0932727 | 50  |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 08 October 2009 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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The order narrows and re-specifies the previous single concession (which covered DC motors and battery chargers together) by creating two distinct TCOs with different tariff classifications and Schedule 4 item application, effective from 06.01.2005. This alters which goods qualify under which Schedule 4 treatment and shifts importers' classification and compliance obligations."},"complexity_factors":["Retroactive effect date (operative from 06.01.2005) increases administrative and recordkeeping complexity.","One original Tariff Concession Order is revoked and replaced by two separate orders, changing how goods are grouped and classified.","Shift of battery chargers from 8501.31.00 to 8504.40.90 and motors to 8501.31.00 alters which Schedule 4 item (listed as '50') applies to each line.","Decision taken by a delegate under section 269SD(2) of the Customs Act 1901 — an administrative, non-judicial actor makes the change.","Compliance burden on importers and customs brokers to update tariff codes, documentation and duty calculations.","Instrument text contains formatting/wording quirks (e.g., 'BATTERY CHARGES') that could create interpretive uncertainty in implementation."],"plain_english_summary":"This Order revokes a prior Tariff Concession Order and replaces it with two new tariff concession orders that split and reclassify certain DC motors and 48 V battery chargers under separate tariff headings, effective 6 January 2005. Mechanically, it changes which Schedule 4 item applies to those goods.\n\nIt affects importers and customs brokers: the delegate of the Chief Executive Officer (under the Customs Act) decides the classification; importers must use the new headings from the effective date and may see different duty treatment and compliance paperwork."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative instrument that performs a specific, narrow function—revoking and remaking tariff concessions. It does not represent scope creep from original intent; rather, it is precisely the type of order the Customs Act 1901 was designed to enable."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Relies on external statutory references (Customs Act 1901, Customs Tariff Act 1995) without reproducing them","Uses standard customs terminology (Schedule 4 Item Numbers, tariff classifications) that requires domain knowledge","Contains conditional logic ('being ANY of the following', 'being EITHER of the following') but limited to simple product descriptions","Backdated effect date creates a temporal complexity (revocation effective from 2005, made in 2009)"],"plain_english_summary":"This Order revokes an earlier tariff concession for certain DC motors and 48V battery chargers and replaces it with two separate concessions that split motors and chargers into distinct tariff classifications. It affects importers of 48V/24V DC motors and 48V chargers by changing which duty rates apply and is backdated to 6 January 2005."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-19-2010-tariff-concession-orders-0932724-and-0932727","history":"/api/acts/tariff-concession-revocation-order-19-2010-tariff-concession-orders-0932724-and-0932727/history","analysis":"/api/acts/tariff-concession-revocation-order-19-2010-tariff-concession-orders-0932724-and-0932727/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-19-2010-tariff-concession-orders-0932724-and-0932727/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-19-2010-tariff-concession-orders-0932724-and-0932727/important-cases","documents":"/api/acts/tariff-concession-revocation-order-19-2010-tariff-concession-orders-0932724-and-0932727/documents"}}