{"id":"F2007L00456","name":"Tariff Concession Revocation Order 25/2007 - Tariff Concession Order 0701951","slug":"tariff-concession-revocation-order-25-2007-tariff-concession-order-0701951","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":63624,"registerId":"commonwealth-F2007L00456-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 25/2007 - Tariff Concession Order 0701951","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 0618420 made on 02.02.07, in respect of the goods described in TABLE A below. This Revocation has effect from 10.11.06; 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| 8480.60 | MOULDERS, DRYCAST CONCRETE, being ANY of the following:(a) steel pit moulds;(b) steel manhole moulds;(c) steel culvert mouldsOp. 10.11.06 - TC 0618420 | 50N/A |\n| ------- | ------------------------------------------------------------------------------------------------------------------------------------------------------ | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 09 February 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE B\n\n```html\n

COLUMN 1

Description of Goods including the

Customs Tariff Classification

COLUMN 2

Schedule 4 Item Number Last date of effect

8480.60.00

MOULDERS, DRYCAST CONCRETE, being ANY of the following:
(a) steel pit moulds;
(b) steel manhole moulds;
(c) steel culvert moulds

Op. 10.11.06 - TC 0701951

50

\n```\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 09 February 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs exactly the function intended: revoking and remaking a tariff concession order to correct the tariff classification. There is no scope creep — it deals with a single category of goods (steel moulds for dry-cast concrete) and makes no substantive policy changes beyond updating the classification code from 8480.60 to 8480.60.00."},"complexity_factors":["Single operative provision with straightforward binary structure (revoke old order, make new order)","Only 2 tables with minimal data (description of goods and tariff classification)","No defined terms section or interpretation provisions","No cross-references to other legislation beyond naming the empowering Act (Customs Act 1901) and Tariff Act","Simple conditional logic: goods must match specific description to qualify","Document is only 2 pages with minimal procedural text"],"plain_english_summary":"This Tariff Concession Revocation Order cancels a prior concession and replaces it with a new one for steel moulds used to make dry‑cast concrete products (pit, manhole and culvert moulds). It updates the customs classification to 8480.60.00 so importers can claim the intended duty concession.\n\nIf you import these moulds, confirm you rely on TCO 0701951 (effective 10 Nov 2006) to secure the duty exemption."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not broaden or repurpose the original concession. It revokes an earlier Tariff Concession Order and issues a replacement covering the same goods and recording the same Schedule 4 item. In substance the legal scope stays focused on the same small class of drycast concrete steel moulds; the replacement appears to maintain, rather than expand, the original concession’s coverage."},"complexity_factors":["Short instrument: single revocation-and-replacement action (one clause).","Single listed tariff classification (8480.60.00) and three narrowly described goods types.","Two statutory cross-references: Customs Act 1901 s.269SD(2) and Customs Tariff Act 1995 (Schedule 4, Part III item 50).","Retrospective effective date (10 Nov 2006) creating minor temporal complexity for administration.","Use of previously issued TCO number and a replacement TCO number (0618420 replaced by 0701951) — small bookkeeping complexity."],"plain_english_summary":"**What this instrument does, in plain terms**\n\n- It cancels (revokes) an earlier tariff concession order (TCO No. 0618420) that related to a narrow class of moulds used in drycast concrete work, and issues a replacement tariff concession order (TCO No. 0701951) that covers the same goods. The delegate of the Chief Executive Officer of Customs signed the revocation and the new order under section 269SD(2) of the Customs Act 1901.\n\n- The goods targeted are described under the Customs tariff classification 8480.60.00 as “MOULDERS, DRYCAST CONCRETE, being any of: (a) steel pit moulds; (b) steel manhole moulds; (c) steel culvert moulds.”\n\n- The revocation and replacement are given effect retrospectively from 10 November 2006 (the instrument itself is dated 9 February 2007). The replacement order shows that those goods are subject to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 — i.e. they remain the subject of a tariff concession as specified in that Schedule.\n\n**Who this affects**\n\n- Importers and customs brokers handling steel pit, manhole or culvert moulds classified to 8480.60.00: they rely on TCOs to claim reduced duties or concessions at entry. \n- Customs (the agency): administers the revocation/replacement and processes any retrospective consequences. \n- Potentially domestic manufacturers or users of such moulds, insofar as tariff treatment affects import costs.\n\n**Why it matters (mechanics and practical implications)**\n\n- Mechanically, the instrument removes one legal instrument (TCO 0618420) and replaces it with another (TCO 0701951) that covers the same goods and records the applicable Schedule 4 item (item 50). The allocation of the Schedule 4 item determines the tariff concession that applies when those goods are imported.\n\n- The retrospective effective date (10 Nov 2006) means the legal change applies from that earlier date. Retrospective adjustments can affect duty assessments, refunds, or liabilities for goods entered between that date and the date the instrument was signed.\n\n**Official purpose-claim and practical tests of that claim**\n\n- The instrument itself does not set out a policy explanation; its formal effect is framed as a revocation and replacement. That is commonly used to correct, reissue or reclassify TCOs. If the implied purpose is continuity or correction, the instrument appears to preserve the concession for the same goods (same tariff classification and Schedule 4 item).\n\n- Costs and incentives: the direct fiscal cost (foregone duty) falls on the Commonwealth if the Schedule 4 concession reduces payable customs duty. The concentrated beneficiaries are importers of these specific moulds. Administrative costs fall on Customs (processing, record-keeping, any retrospective reconciliations) and on importers or brokers who must ensure entries reference the correct, replacement TCO.\n\n- Compliance and implementation risks: the retrospective effect may require Customs to review entries and refunds for the relevant period; importers must ensure correct classification (8480.60.00) and reliance on the replacement TCO number when claiming the concession.\n\n- Market effects and substitution: the instrument is narrowly targeted at a small product set; any competitive or price effects are concentrated and small in scope. If domestic producers exist, they are a narrowly defined interest group potentially affected by the tariff treatment.\n\n**What this changes mechanically (short)**\n\n- Revokes TCO 0618420 (effective 10 Nov 2006) and replaces it with TCO 0701951 covering the same goods (8480.60.00) and recording application of Schedule 4, Part III, item 50 of the Customs Tariff Act 1995.\n\n(Statutory authority cited in the instrument: s.269SD(2) of the Customs Act 1901.)"},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-25-2007-tariff-concession-order-0701951","history":"/api/acts/tariff-concession-revocation-order-25-2007-tariff-concession-order-0701951/history","analysis":"/api/acts/tariff-concession-revocation-order-25-2007-tariff-concession-order-0701951/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-25-2007-tariff-concession-order-0701951/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-25-2007-tariff-concession-order-0701951/important-cases","documents":"/api/acts/tariff-concession-revocation-order-25-2007-tariff-concession-order-0701951/documents"}}