{"id":"F2010L02285","name":"Tariff Concession Revocation Order 21/2010 - Tariff Concession Order 0917312","slug":"tariff-concession-revocation-order-21-2010-tariff-concession-order-0917312","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":125010,"registerId":"commonwealth-F2010L02285-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 21/2010 - Tariff Concession Order 0917312","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 0905076 made on 15.05.09, in respect of the goods described in TABLE A below. This Revocation has effect from 13.02.09; 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| 8546.20.00 | BUSHINGS, TRANSFORMEROp. 13.02.09 - TC 0905076 | 50N/A |\n| ---------- | ---------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 22 May 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| 8544.60.90 | BUSHINGS, TRANSFORMEROp. 13.02.09 - TC 0917312 | 50  |\n| ---------- | ---------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 22 May 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow administrative instrument that performs a specific technical function—reclassifying existing tariff concessions. It does not expand beyond its original purpose of maintaining duty concessions for transformer bushings under the correct tariff heading."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","Simple tabular format for goods description","No defined terms section","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 (Section 269SD(2)) and Customs Tariff Act 1995 (Schedule 4)","Straightforward administrative action with no substantive policy changes"],"plain_english_summary":"This decision cancels an existing tariff concession for imported transformer bushings and replaces it with a new concession under a different tariff code, ensuring the goods continue to receive a reduced or zero duty. It primarily affects importers, customs brokers and freight forwarders handling transformer bushings. The change is a technical reclassification (backdated to 13 February 2009) to place the concession under the correct tariff heading."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes TCO 0905076 and substitutes TCO 0917312 (Tables A and B), changing the tariff classification that applies to the same described goods and attaching Schedule 4 Item 50. Effectively the scope of tariff concession treatment and the importers' compliance obligations are altered from the prior order (effective 13.02.09 under s.269SD(2))."},"complexity_factors":["Use of statutory revocation power under s.269SD(2) of the Customs Act 1901 (legal technicality)","Change in tariff classification between headings 8546.20.00 and 8544.60.90 (affects legal treatment of identical goods)","Retroactive date of effect (13.02.09) creates potential reconciliation work for past import entries","Replacement of an existing Tariff Concession Order rather than a simple amendment (administrative step)","Compliance burden concentrated on importers and customs brokers to update claims and records","Instrument is short and technical with limited policy discretion recorded — low doctrinal complexity"],"plain_english_summary":"This instrument, made under s.269SD(2) of the Customs Act 1901 by a delegate of the CEO, revokes Tariff Concession Order 0905076 (effective 13 Feb 2009) and replaces it with Tariff Concession Order 0917312. Mechanically it reclassifies the described goods “BUSHINGS, TRANSFORMER” from tariff heading 8546.20.00 to 8544.60.90 and applies item 50 of Part III, Schedule 4. It affects importers and customs agents who relied on the earlier concession: they must update classification and concession claims because the applicable Schedule 4 treatment has changed."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-21-2010-tariff-concession-order-0917312","history":"/api/acts/tariff-concession-revocation-order-21-2010-tariff-concession-order-0917312/history","analysis":"/api/acts/tariff-concession-revocation-order-21-2010-tariff-concession-order-0917312/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-21-2010-tariff-concession-order-0917312/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-21-2010-tariff-concession-order-0917312/important-cases","documents":"/api/acts/tariff-concession-revocation-order-21-2010-tariff-concession-order-0917312/documents"}}