{"id":"F2006L00976","name":"Tariff Concession Revocation Order 24/2006 - Tariff Concession Order 0602218","slug":"tariff-concession-revocation-order-24-2006-tariff-concession-order-0602218","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":58254,"registerId":"commonwealth-F2006L00976-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 24/2006 - Tariff Concession Order 0602218","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Wendy Knowles a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 062218 made on 24.03.06, in respect of the goods described in TABLE A below. This Revocation has effect from 24.03.06; 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| 8418.40.00 | FREEZERS, vertical, capacity NOT exceeding 200 LOp. 12.01.06 - TC 062218 | 5024.03.06 |\n| ---------- | ------------------------------------------------------------------------ | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Wendy Knowles........................Dated 24 March 2006 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| 8418.40.00 | FREEZERS, vertical, capacity NOT exceeding 200 LOp. 12.01.06 - TC 0602218 | 50  |\n| ---------- | ------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Wendy Knowles........................Dated 24 March 2006 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument appears to be an administrative revocation-and-replacement of a tariff concession order for the same goods (vertical freezers ≤200 L). It does not broaden the range of goods or introduce new policy instruments; instead it reissues the concession (and explicitly points to the applicable Schedule 4 item). There is no clear evidence in the text that it expands the original purpose beyond correcting or restating the concession and its applicable Schedule 4 item, although the change of Schedule 4 item number (to \"50\" in Table B) is an administrative detail that affects which concessional entry applies rather than expanding the instrument’s substantive scope."},"complexity_factors":["Very short instrument (two small tables, single tariff classification)","Single legal authority cited: s.269SD(3) of the Customs Act 1901","One external cross-reference to Part III of Schedule 4 of the Customs Tariff Act 1995","Retrospective effect date (24 March 2006) adds a small practical complexity","Minor formatting ambiguity in the printed tables (makes reading the columns slightly unclear) but no nested exceptions or multiple conditional clauses","No extensive definitions, no multiple defined terms, no layered conditional logic"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It revokes a previously made Tariff Concession Order (TCO No. 062218) and replaces it with a different Tariff Concession Order (TCO No. 0602218), both concerned with the same goods description: \"FREEZERS, vertical, capacity NOT exceeding 200 L\" (Customs Tariff classification 8418.40.00).\n- The revocation and replacement take effect from 24 March 2006 (the instrument records that date as the effective date).\n- The replacement TCO is recorded as attracting the Schedule 4 item shown in Table B (item number \"50\" in Column 2), which is a reference to an entry in Part III of Schedule 4 to the Customs Tariff Act 1995 (that Schedule sets out concessional tariff treatments or exemptions).\n- Legal authority for the revocation is s.269SD(3) of the Customs Act 1901; the instrument is signed by a delegate of the Chief Executive Officer.\n\n**Who this affects**\n\n- Importers and customs brokers who import vertical freezers with capacity not exceeding 200 litres ( tariff subheading 8418.40.00 ).\n- Businesses that price, stock or manufacture competing refrigeration equipment (because changes to a tariff concession can alter relative import costs).\n- The Australian Government’s customs revenue function (because Schedule 4 entries determine concessional tariff treatment).\n\n**Why it matters (practical consequences and mechanics)**\n\n- Tariff concession orders change the duty (tariff) payable on specified imported goods. By revoking one TCO and making another, the instrument alters which formal concession applies to imports of the specified small vertical freezers.\n- The instrument is given retrospective effect to the stated date (24 March 2006). That can alter the legal tariff treatment of goods already imported on or after that date and may therefore affect duty assessments, refunds, or compliance reviews.\n\n**Stated purpose and a practical test of effects (claim then consequences)**\n\n- The instrument’s text operates as an administrative correction or replacement: it removes an earlier order and substitutes a new order covering the same goods. (This is the document’s explicit mechanical effect.)\n- Practical implications to check: if the replacement TCO carries a different Schedule 4 item (and therefore a different concessional treatment) then importers may see increased or decreased duty liability; if it is the same concession merely re-issued under a different TCO number then the change is administrative only.\n\n**Who pays, who decides, and what behaviour changes**\n\n- Who pays: importers pay the tariff (or benefit from its concession). If the new order reduces duty, importers save money; if it increases or removes a concession, importers pay more. Downstream effects on retail prices or domestic producers depend on how importers set prices and the degree of competition.\n- Who decides: a delegate of the Chief Executive Officer of Customs exercises authority under the Customs Act 1901 to revoke and remake TCOs.\n- Behaviour change: importers and customs brokers may need to amend customs entries, claim refunds, or adjust future procurement and pricing to reflect the changed tariff treatment; domestic producers and retailers may react to altered import costs.\n\n**Costs, incentives and implementation risks**\n\n- Administrative/compliance cost: importers and brokers may have to reclassify entries, lodge adjustments, or seek refunds; retrospective effect increases the likelihood of administrative work.\n- Revenue impact: the Schedule 4 item controls concessional treatment; a change can shift revenue to or from the Commonwealth depending on whether the concession is broadened or narrowed.\n- Legal/operational risk: retrospective changes can create reliance issues for traders who acted under the earlier instrument; ambiguity in table formatting or numbering could generate disputes and require administrative clarification.\n\n**Relevant legal cross-references**\n\n- Revocation power used: section 269SD(3) of the Customs Act 1901.\n- Concessional reference: Part III of Schedule 4 to the Customs Tariff Act 1995 (Schedule 4 entries determine concessional tariff outcomes)."},"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 technical administrative correction to fix an order number typo. The scope remains identical — same goods, same tariff classification, same effective date. No expansion or alteration of substantive concession coverage."},"complexity_factors":["Very short document (2 pages, mostly tables)","Only 1 defined term implicitly used (Customs Tariff Classification 8418.40.00)","Single operative provision with straightforward (a)/(b) structure","No nested exceptions or conditional logic","Minimal cross-referencing (only to Customs Act 1901 s 269SD(3) and Customs Tariff Act 1995 Schedule 4)","Tables use simple columnar format with identical goods descriptions"],"plain_english_summary":"This order revokes a previous tariff concession for vertical freezers (≤200 L, tariff 8418.40.00) and replaces it with a new order correcting the concession number. It’s an administrative fix—no change to the goods, classification, or effective date (backdated to 24 Mar 2006)—so affected importers keep the same duty relief."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-24-2006-tariff-concession-order-0602218","history":"/api/acts/tariff-concession-revocation-order-24-2006-tariff-concession-order-0602218/history","analysis":"/api/acts/tariff-concession-revocation-order-24-2006-tariff-concession-order-0602218/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-24-2006-tariff-concession-order-0602218/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-24-2006-tariff-concession-order-0602218/important-cases","documents":"/api/acts/tariff-concession-revocation-order-24-2006-tariff-concession-order-0602218/documents"}}