{"id":"F2005L03733","name":"Tariff Concession Revocation Order 25/2005 - Tariff Concession Order 0516023","slug":"tariff-concession-revocation-order-25-2005-tariff-concession-order-0516023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39428,"registerId":"commonwealth-F2005L03733-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 25/2005 - Tariff Concession Order 0516023","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 0409374 made on 22.11.04, in respect of the goods described in TABLE A below. This Revocation has effect from 17.11.05; 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| 8425.39.00 | WINCHES, hydraulic, power steering driven having ALL of the following:(a) maximum winch capacity NOT less than 4 500 kg;(b) sealed motor;(c) planetary gear drive;(d) winch weight NOT greater than 45 kgOp. 14.09.04 - TC 0409374 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the above Table...Robert Crawford......................Dated 17 November 2005 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE B\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------ |\n\n| 8425.39.00 | WINCHES, hydraulic, power steering driven having ALL of the following:(a) maximum winch capacity NOT greater than 4 500 kg;(b) sealed motor;(c) planetary gear drive;(d) winch weight NOT greater than 45 kgOp. 14.09.04 - TC 0516023 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Page of the above Table...Robert Crawford......................Dated 17 November 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This version changes the substantive scope of the tariff concession by reversing the capacity threshold in the item’s description: the revoked order covered winches with capacity >= 4,500 kg, while the replacement covers winches with capacity <= 4,500 kg. That is a material change in which physical products qualify for the Schedule 4 Item 50 concession and therefore alters who receives the tariff benefit (and who bears tariff costs). The instrument appears to be corrective in form, but the effect is a clear shift in scope from larger-capacity winches to smaller-capacity winches."},"complexity_factors":["Very short instrument (single-page revocation/replacement)","Only one tariff classification entry amended (8425.39.00)","Single substantive textual change: reversal of inequality in capacity threshold (\"NOT less than\" → \"NOT greater than\")","Two statutory cross-references (s.269SD(3) Customs Act 1901; Part III of Schedule 4 to the Customs Tariff Act 1995, Item 50)","Potential for interpretive ambiguity because of negated language and numerical threshold (increases practical complexity for customs classification despite short text)"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- This is a Tariff Concession Revocation Order made under section 269SD(3) of the Customs Act 1901. The delegate of the Chief Executive Officer revoked Tariff Concession Order (TCO) No. 0409374 and replaced it with a new TCO (0516023). The revocation and replacement take effect from 17 November 2005.\n\n- The instrument replaces the text that defines which winches qualify for the Schedule 4 (Item 50) concession in the Customs Tariff Act 1995. The only textual change is in the capacity threshold for the winches described.\n\n**What changed in plain language\n\n- Old description (revoked): winches with a maximum winch capacity NOT less than 4,500 kg (i.e. capacity >= 4,500 kg), sealed motor, planetary gear drive, and weight not greater than 45 kg.\n- New description (made in its place): winches with a maximum winch capacity NOT greater than 4,500 kg (i.e. capacity <= 4,500 kg), sealed motor, planetary gear drive, and weight not greater than 45 kg.\n\nIn short, the inequality in the capacity threshold was reversed: the concession now applies to winches up to 4,500 kg capacity rather than to winches of 4,500 kg capacity or greater.\n\n**Who is affected\n\n- Importers, distributors and manufacturers of the specific winches described: their products may now either qualify for, or be excluded from, the Schedule 4 Item 50 concession depending on whether the product's capacity is at or below 4,500 kg.\n- Customs officers and brokers: they must apply the new textual description when determining whether imports qualify for the tariff concession.\n- The Commonwealth (customs revenue): entitlement to tariff concession on particular goods may change, with a concentrated effect on suppliers of these winches.\n\n**Why it matters (practical effects and incentives)\n\n- Tariff consequence: Schedule 4 Item 50 grants a tariff concession (reduced or nil duty) to goods that match the written description. Changing the capacity threshold changes which physical products receive that concession.\n- Compliance and administrative effects: importers and customs brokers will need to re-check product specifications and classification to determine eligibility under the new TCO. That can generate paperwork, reclassification, and possibly retrospective disputes if imports near the threshold were previously treated under the old wording.\n- Incentives and substitution effects: because the threshold determines which products receive the concession, importers and suppliers have an incentive to supply or declare products that fall within the qualifying capacity (<= 4,500 kg under the new order). If the change was corrective (a typo fix), it realigns concession scope with the intended product group; if not, it shifts benefits from one set of importers (>=4,500 kg) to another (<=4,500 kg).\n\n**Implementation and legal mechanics\n\n- Authority: made under s.269SD(3) of the Customs Act 1901 by a delegate of the Chief Executive Officer (the instrument names the delegate: Robert Crawford).\n- Reference to tariff law: the goods in the new Table B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 (Item 50) applies.\n- Effective date: the revocation and replacement both take effect from 17 November 2005.\n\n**Costs, trade-offs and risks (concrete, mechanical points)\n\n- Direct administrative cost falls on importers, agents and Customs to reapply the new description and, if necessary, amend past treatment of imports near the capacity threshold.\n- Concentrated benefit: importers whose products meet the new <= 4,500 kg specification (and which previously may not have qualified) gain the concession; those supplying winches > 4,500 kg may lose the concession if they had previously been treated under the old wording.\n- Risk of disputes: the use of negated thresholds (\"NOT less than\" / \"NOT greater than\") and the reversal of the inequality create scope for classification disputes and potential retrospective claims.\n\n**Source claim of purpose and testing it against trade-offs\n\n- The form of the instrument suggests a corrective substitution (it revokes one TCO and replaces it with another differing only by the inequality). If the stated purpose was to fix a drafting error, the cost is administrative reclassification and the benefit is clearer alignment of the concession to the intended product set. If the change was substantive, it reallocates a tariff concession between different importer groups and changes customs revenue exposure. The instrument itself does not state the policy rationale beyond the mechanical revocation and replacement.\n"},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative amendment to a specific Tariff Concession Order. The scope remains tightly focused on the original purpose: determining which hydraulic winches qualify for concessional import duties. The change is a technical correction or policy adjustment to the capacity threshold, not an expansion beyond the original intent."},"complexity_factors":["Single operative provision with two mechanical actions (revocation and replacement)","Only 1 defined term (the specific goods description with 4 technical criteria)","No cross-references to other legislation beyond the empowering provision (Customs Act 1901 s 269SD(3)) and the tariff schedule","Simple tabular format for goods description","Minimal conditional logic — only a capacity threshold change (NOT less than vs NOT greater than)"],"plain_english_summary":"This is a customs decision about hydraulic winches used in vehicles. **What it does:** The government is cancelling an old tariff concession (a special import tax break) and replacing it with a new one. **Who it affects:** Companies importing hydraulic winches that are powered by a vehicle's power steering system. **Why it matters:** The change narrows who gets the tax break. The old rule gave concessional import duties to winches with capacity of **4,500 kg or more**. The new rule only applies to winches with capacity of **4,500 kg or less** — a complete reversal of the capacity threshold. This means importers of heavy-duty winches (over 4,500 kg) will now pay standard import duties, while those importing lighter winches keep the concession. The change took effect on 17 November 2005."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-25-2005-tariff-concession-order-0516023","history":"/api/acts/tariff-concession-revocation-order-25-2005-tariff-concession-order-0516023/history","analysis":"/api/acts/tariff-concession-revocation-order-25-2005-tariff-concession-order-0516023/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-25-2005-tariff-concession-order-0516023/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-25-2005-tariff-concession-order-0516023/important-cases","documents":"/api/acts/tariff-concession-revocation-order-25-2005-tariff-concession-order-0516023/documents"}}