{"id":"F2005L03737","name":"Tariff Concession Revocation Order 28/2005 - Tariff Concession Order 0516021/0516026","slug":"tariff-concession-revocation-order-28-2005-tariff-concession-order-0516021-0516026","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":39435,"registerId":"commonwealth-F2005L03737-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 28/2005 - Tariff Concession Order 0516021/0516026","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0510333 made on 21.10.05, in respect of the goods described in TABLE A below. This Revocation has effect from 21.11.05; 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| 8485.90.00 | KITS, OVERHAUL OR REBUILD, TRANSMISSION, comprising ALL of thefollowing:(a) bearings;(b) oil seals;(c) snap rings;(d) gasketsOp. 05.08.05 - TC 0510333 | 5021.11.05 |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------- |\n\n| This is page 1 of 2 Page of the above Table...Robert Crawford......................Dated 21 November 2005 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| 8482.80.00 | KITS, OVERHAUL OR REBUILD, TRANSMISSION, comprising ALL of thefollowing:(a) bearings;(b) oil seals;(c) snap rings;(d) gasketsOp. 05.08.05 - TC 0516021 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| 8708.99.99 | KITS, OVERHAUL OR REBUILD, TRANSMISSION, comprising ALL of thefollowing:(a) bearings;(b) oil seals;(c) snap rings;(d) gasketsOp. 05.08.05 - TC 0516026 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 2 of 2 Page of the above Table...Robert Crawford......................Dated 21 November 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument replaces a single prior TCO (0510333, classified at 8485.90.00) with two distinct TCOs (0516021 at 8482.80.00 and 0516026 at 8708.99.99) and expressly applies Schedule 4 item 50, effective 21 November 2005. The goods' descriptive text is unchanged, but the reclassification and Schedule 4 assignment change how importers claim the concession and how customs administers it."},"complexity_factors":["Legal action is procedural: revocation of one TCO and replacement by two new TCOs (straightforward administrative change).","Involves technical tariff classification codes (8485.90.00 → 8482.80.00 and 8708.99.99) which requires customs expertise to apply correctly.","Assignment of Schedule 4 item 50 alters concession applicability and entitlement rules for importers.","Fixed effective date (21 November 2005) creates an immediate compliance window for importers and brokers to update claims.","Document formatting and shorthand in the order can cause minor interpretive ambiguity for non-specialists (dates, item numbers)."],"plain_english_summary":"This order cancels an earlier tariff concession order (TCO 0510333) effective 21 November 2005 and replaces it with two new TCOs (0516021 and 0516026). The goods remain described as transmission overhaul/rebuild kits (bearings, oil seals, snap rings, gaskets) but are reclassified under two different customs tariff headings and are made subject to Schedule 4 item 50. It affects importers who claim the concession and requires reclassification and updated concession claims; the decision was made by a delegate of the Customs CEO."},"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 narrow administrative instrument performing a specific technical function: reclassifying transmission overhaul kits from one tariff concession to two others. It does not expand beyond the original scope of tariff concession administration."},"complexity_factors":["Very short document (2 pages)","Only 3 operative provisions (one revocation, two new orders)","No defined terms section - relies on standard Customs Act definitions","Minimal cross-referencing (only references to section 269SD(2) of Customs Act 1901 and Schedule 4 of Customs Tariff Act 1995)","Simple tabular format with clear column structure","No conditional logic or exceptions - straightforward replacement of one order with two others"],"plain_english_summary":"This document is an official order that changes the rules about import taxes (tariffs) on specific car parts.\n\n**What it does:**\n- **Revokes (cancels)** an earlier concession order (TC 0510333) that allowed certain transmission overhaul kits to enter Australia with reduced or zero import duties under tariff classification 8485.90.00. This cancellation took effect on 21 November 2005.\n- **Creates two new concession orders** to replace it, splitting the same goods across two different tariff classifications:\n  - **TC 0516021**: For transmission overhaul kits classified under 8482.80.00 (bearing parts)\n  - **TC 0516026**: For transmission overhaul kits classified under 8708.99.99 (motor vehicle parts)\n\n**Who it affects:**\n- Importers of transmission overhaul/rebuild kits (containing bearings, oil seals, snap rings, and gaskets)\n- Customs brokers and freight forwarders handling these goods\n- Automotive parts suppliers and mechanics importing these kits\n\n**Why it matters:**\nTariff concession orders determine whether businesses pay full import duties or get a reduced rate. This change reclassifies where these transmission kits sit in Australia's customs system, potentially affecting:\n- How much duty importers pay\n- Which administrative rules apply\n- How these goods are processed at the border\n\nThe split across two tariff codes suggests the goods could legitimately fall under different categories depending on their specific nature or use, allowing more precise classification."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-28-2005-tariff-concession-order-0516021-0516026","history":"/api/acts/tariff-concession-revocation-order-28-2005-tariff-concession-order-0516021-0516026/history","analysis":"/api/acts/tariff-concession-revocation-order-28-2005-tariff-concession-order-0516021-0516026/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-28-2005-tariff-concession-order-0516021-0516026/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-28-2005-tariff-concession-order-0516021-0516026/important-cases","documents":"/api/acts/tariff-concession-revocation-order-28-2005-tariff-concession-order-0516021-0516026/documents"}}