{"id":"F2005L04177","name":"Tariff Concession Revocation Order 32/2005 - Tariff Concession Order 0516752","slug":"tariff-concession-revocation-order-32-2005-tariff-concession-order-0516752","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40223,"registerId":"commonwealth-F2005L04177-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 32/2005 - Tariff Concession Order 0516752","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 0514857 made on 23.11.05, in respect of the goods described in TABLE A below. This Revocation has effect from 13.12.05; 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| 6902.10.00 | TAPHOLE BLOCKS, REFRACTORY, having ALL of the following:(a) magnesia (MgO) content greater than 65%;(b) carbon content greater than 15%;(c) bulk density greater than 2 500 Kg/m3Op. 05.08.05 - TC 0514857 | 5013.12.05 |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Robert Crawford......................Dated 13 December 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| 6815.99.00 | TAPHOLE BLOCKS, REFRACTORY, having ALL of the following:(a) magnesia (MgO) content greater than 65%;(b) carbon content greater than 15%;(c) bulk density greater than 2 500 Kg/m3Op. 05.08.05 - TC 0516752 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the above Table...Robert Crawford......................Dated 13 December 2005 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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, technical administrative instrument that performs a specific reclassification of a single product category. It does not expand beyond its original purpose of correcting or updating the tariff classification for taphole blocks."},"complexity_factors":["Very short document (2 pages, mostly tables)","Only 1 defined term implicitly referenced (the goods description)","No nested conditional logic—single straightforward revocation and replacement","Minimal cross-referencing (only references to the Customs Act 1901, Customs Tariff Act 1995, and the specific order numbers being revoked)","Simple structure: revocation in Table A, replacement in Table B","Highly specific technical description but no legal complexity in the drafting"],"plain_english_summary":"This order revokes an earlier tariff concession for high-magnesium, high-carbon, high-density taphole blocks used in steel furnaces and replaces it with a new concession that reclassifies the goods from tariff code 6902.10.00 to 6815.99.00 while leaving the product description unchanged.\n\nIt affects importers and Australian steelmakers by ensuring the correct customs classification applies to these refractory blocks, a technical change that determines how import duty is applied and thus influences import costs."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not broaden the original purpose. It is a technical substitution of one tariff concession order for another covering the same described goods, changing only the tariff classification and the TCO reference. It therefore adjusts the legal vehicle and classification for the concession but does not expand the set of goods or create new policy obligations beyond the original concession’s purpose."},"complexity_factors":["Single, short instrument with one revocation and one replacement","Only two tariff classification codes involved (6902.10.00 -> 6815.99.00)","One statutory cross‑reference: section 269SD(2) of the Customs Act 1901","One cross‑reference to Schedule 4 of the Customs Tariff Act 1995","Limited conditional logic and no nested exceptions","Clear effective date specified (13 December 2005)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It revokes one tariff concession order (TCO No. 0514857) that covered a specific type of refractory \"taphole block\" and replaces it with a new tariff concession order (TCO No. 0516752) that covers the same described goods. The revocation takes effect from 13 December 2005 (the date shown in the instrument).\n- The replacement changes the customs tariff classification code applied to those goods from 6902.10.00 to 6815.99.00 and identifies the Schedule 4 item that applies to the goods under the Customs Tariff Act 1995.\n- The instrument is made under section 269SD(2) of the Customs Act 1901 by a delegate of the Chief Executive Officer (named in the instrument).\n\n**Who this affects**\n\n- Importers and Australian businesses that manufacture, import or trade the specified refractory taphole blocks.\n- Customs brokers, freight agents and clearing agents who classify goods and lodge import declarations.\n- The Australian Border Force / Customs administration and any downstream users who rely on tariff classification for duty treatment.\n\n**Why it matters**\n\n- Tariff classification determines the customs duty and any concessions that apply. Moving the goods from HS heading 6902.10.00 to 6815.99.00 can change the rate of duty or whether a Schedule 4 concession (reduced or zero rate) applies — that affects the cost of importing these items.\n- The instrument is a technical legal step to correct or update the tariff description and the legal instrument that confers the concession. It therefore changes the legal basis importers must rely on to claim a concession.\n\n**Official purpose claim and practical test**\n\n- The instrument claims to revoke an earlier TCO and put a replacement TCO in place (see section reference: instrument made under s.269SD(2) of the Customs Act 1901). That is a procedural correction: replace one legal instrument with another that names the same goods but uses a different tariff heading.\n\n- Costs and incentives: importers may pay different rates of duty depending on the new classification; compliance costs arise from having to update import declarations, documentation and possibly reclassify stock. Customs administration bears implementation and enforcement costs, but these are routine for classification changes. Any benefit is concentrated (importers of the specific product) while costs are dispersed across regulatory administration and potentially other traders if duty rates differ.\n\n- Trade-offs and risks: the main risk is misclassification or dispute over which HS heading correctly describes the goods, which could lead to retrospective assessments, refunds, or administrative appeals. The instrument gives legal effect to a new classification but does not itself resolve technical disputes about classification — those are handled under tariff classification rules and Customs processes.\n\n**Who pays, who decides, and how behaviour changes**\n\n- Who pays: importers ultimately bear any change in duty costs. If the new classification raises duty, importers pay more at the border; if it lowers duty, they pay less. Customs administers collection.\n- Who decides: a delegated official of the Chief Executive Officer issued the revocation and replacement under statutory power (s.269SD(2)).\n- Behaviour changes: importers and brokers will update tariff codes used on import declarations; some businesses may consider sourcing or pricing changes if duty liability materially changes.\n\n**Implementation notes**\n\n- The instrument is short and narrowly focused: it names the goods by description and sets the tariff heading and Schedule 4 item. Implementation is primarily administrative (use the new TCO number and tariff heading from the effective date).\n\n(References in the instrument: made under s.269SD(2) of the Customs Act 1901; new TCO references Schedule 4 to the Customs Tariff Act 1995.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-32-2005-tariff-concession-order-0516752","history":"/api/acts/tariff-concession-revocation-order-32-2005-tariff-concession-order-0516752/history","analysis":"/api/acts/tariff-concession-revocation-order-32-2005-tariff-concession-order-0516752/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-32-2005-tariff-concession-order-0516752/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-32-2005-tariff-concession-order-0516752/important-cases","documents":"/api/acts/tariff-concession-revocation-order-32-2005-tariff-concession-order-0516752/documents"}}