{"id":"F2010L02287","name":"Tariff Concession Revocation Order 23/2010 - Tariff Concession Order 0939948","slug":"tariff-concession-revocation-order-23-2010-tariff-concession-order-0939948","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":125016,"registerId":"commonwealth-F2010L02287-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 23/2010 - Tariff Concession Order 0939948","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(4) of the Customs Act 1901, I James Buntine a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0802667 made on 04.07.08, in respect of the goods described in TABLE A below. This Revocation has effect from 07.09.09; 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| 8419.50.90 | HEAT EXCHANGERS, PLATE-DISMANTLE, having ALL of the following:(a) frames:(i) length NOT less than 300 mm;(ii) height NOT less than 750 mm;(iii) thickness NOT less than 20 mm(b) plates:(i) surface NOT less than 1 300 cm2;(ii) thickness NOT less than 0.5 mm(c) working pressure NOT less than 10 bar;(d) maximum working temperature NOT less than 110 degrees COp. 08.04.08 - TC 0802667 | 5006.09.09 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...James Buntine........................Dated 28 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| 8419.50.90 | HEAT EXCHANGERS, PLATE-DISMANTLE, but not including air to airheat exchangers, having ALL of the following:(a) frames, having ALL of the following:(i) length NOT less than 300 mm;(ii) height NOT less than 750 mm;(iii) thickness NOT less than 20 mm,(b) plates, having BOTH of the following:(i) surface NOT less than 1 300 cm2;(ii) thickness NOT less than 0.5 mm,(c) working pressure NOT less than 10 bar;(d) maximum working temperature NOT less than 110 degrees COp. 07.09.09 - TC 0939948 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...James Buntine........................Dated 28 October 2009 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 standard administrative amendment within the existing tariff concession framework. The scope remains limited to the specific classification of heat exchangers under tariff heading 8419.50.90. The change narrows eligibility by excluding one sub-category (air-to-air) but does not expand beyond the original purpose of regulating concessions for industrial heat exchange equipment."},"complexity_factors":["Highly specific technical specifications (dimensional tolerances, pressure ratings, temperature thresholds)","Nested conditional logic: goods must meet ALL of frame criteria (a), plate criteria (b), plus pressure (c) and temperature (d) requirements","New exclusion clause ('but not including air to air heat exchangers') adds a negative condition","Cross-references to Customs Act 1901, Customs Tariff Act 1995, and Schedule 4 Item Numbers","Dual operation: simultaneous revocation and replacement with linked effective dates"],"plain_english_summary":"This order cancels a 2008 tariff concession for plate-type dismantle heat exchangers and replaces it with TC 0939948, effective 7 September 2009. The new order narrows eligibility by excluding “air-to-air” heat exchangers from the concession while keeping other technical criteria unchanged.\n\nImporters, manufacturers and customs brokers must recheck classifications: air-to-air units lose the concession and will face standard import duties, so affected businesses should confirm duty status before importing."},"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":2,"scope_assessment":{"changed":true,"description":"Yes. The replacement Order (TABLE B, TC 0939948) narrows the original description (TABLE A, TC 0802667) by expressly excluding \"air to air heat exchangers\" and by specifying that the goods are subject to Part III of Schedule 4, Item 50 of the Customs Tariff Act 1995. The instrument revokes the earlier TCO under section 269SC(4) (as stated at the top of the Order) with effect from 07.09.09, so qualifying imports after that date are those meeting the narrower TABLE B description."},"complexity_factors":["Statutory authority: revocation and replacement made under section 269SC(4) of the Customs Act 1901 (delegated decision by James Buntine).","Precise technical product specifications in Tables A and B (dimensions, plate surface/thickness, working pressure and temperature) require factual verification for classification.","Change in tariff concession treatment: TABLE B links the goods to Part III of the Customs Tariff Act 1995, Schedule 4, Item 50, altering concession applicability.","Narrowing of scope via an explicit exclusion (\"but not including air to air heat exchangers\") creates potential reclassification and compliance burdens for importers.","Effective date alignment: revocation takes effect 07.09.09, requiring retrospective administrative effect for affected import transactions."],"plain_english_summary":"This order revokes Tariff Concession Order 0802667 (effective 7 Sept 2009) and replaces it with Tariff Concession Order 0939948, updating the goods description and applying Part III, Schedule 4 item 50. It targets imports described as plate‑dismantle heat exchangers. The practical effect is to narrow which heat‑exchanger imports qualify for the Schedule 4 concession (the new text expressly excludes air‑to‑air heat exchangers), so importers must reassess whether their goods qualify and may face changed duty treatment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-23-2010-tariff-concession-order-0939948","history":"/api/acts/tariff-concession-revocation-order-23-2010-tariff-concession-order-0939948/history","analysis":"/api/acts/tariff-concession-revocation-order-23-2010-tariff-concession-order-0939948/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-23-2010-tariff-concession-order-0939948/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-23-2010-tariff-concession-order-0939948/important-cases","documents":"/api/acts/tariff-concession-revocation-order-23-2010-tariff-concession-order-0939948/documents"}}