{"id":"F2006L01206","name":"Tariff Concession Revocation Order 33/2006 - Tariff Concession Order Nos. 0606994, 0606960","slug":"tariff-concession-revocation-order-33-2006-tariff-concession-order-nos-0606994-0606960","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":58628,"registerId":"commonwealth-F2006L01206-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 33/2006 - Tariff Concession Order Nos. 0606994, 0606960","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Conor Annesley a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0604920 made on 13.03.06, in respect of the goods described in TABLE A below. This Revocation has effect from 18.04.06; 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| 8708.31.99 | PARTS, BRAKE, COMMERCIAL VEHICLES AND/OR TRUCKS, being ANY of thefollowing:(a) calipers;(b) mounted pads;(c) pneumatic disc brakes;(d) connecting cablesOp. 21.11.05 - TC 0604920 | 5018.04.06 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Conor Annesley.......................Dated 18 April 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| 8708.31.99 | PARTS, BRAKE, COMMERCIAL VEHICLES AND/OR TRUCKS, being mountedpadsOp. 21.11.05 - TC 0606994                                                                      | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 8708.39.99 | PARTS, BRAKE, COMMERCIAL VEHICLES AND/OR TRUCKS, being ANY of thefollowing:(a) calipers;(b) pneumatic disc brakes;(c) connecting cablesOp. 21.11.05 - TC 0606960 | 50  |\n\n| This is page 2 of 2 Pages of the above Table...Conor Annesley.......................Dated 18 April 2006 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical amendment that maintains the original scope of tariff concessions for brake parts. It does not expand or contract the overall policy intent; it merely restructures how the concessions are organised by splitting one order into two and reclassifying specific components under different tariff headings. The goods covered remain substantially the same, just administratively separated."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple structure: revocation + replacement with tabular descriptions","No nested exceptions or conditional logic—just straightforward goods descriptions","Requires basic familiarity with tariff classification codes (8708.31.99 vs 8708.39.99) but these are standard international harmonised system codes","Cross-references to previous orders (TC 0604920) and specific sections of parent legislation, but these are explicit and limited"],"plain_english_summary":"This order revokes an earlier tariff concession that gave broad duty relief to several truck and commercial-vehicle brake parts, and replaces it with two narrower concessions that reclassify those parts into different tariff lines. It affects importers of brake components and Australian manufacturers/competitors by narrowing which parts receive import-duty relief, potentially raising import costs, altering compliance, and changing competitive dynamics in the automotive parts market."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Yes. The instrument changes the scope of coverage that the earlier TCO provided by splitting a single TCO (which grouped a range of brake parts together) into two separate TCOs with different tariff classifications and descriptions. Mechanically this narrows and reassigns how particular parts are described and which Schedule 4 item applies. That is a change in scope from a single, broader concession entry to two more specific entries (see Table A compared with Table B)."},"complexity_factors":["Short instrument: single revocation and substitution action","Direct cross-reference to one statutory power: s.269SD(2) of the Customs Act 1901","References to the Customs Tariff Act 1995 (Part III of Schedule 4) to determine tariff treatment","Two replacement TCO entries (two HS codes: 8708.31.99 and 8708.39.99) and one Schedule 4 item number (50)","Minimal conditional logic and few defined terms","Some risk of practical complexity from classification disputes (HS code boundary between 8708.31.99 and 8708.39.99)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a revocation-and-replacement order made under section 269SD(2) of the Customs Act 1901. The delegate of the Chief Executive Officer cancels (revokes) an earlier Tariff Concession Order (TCO No. 0604920) and substitutes two new TCOs in its place. The revocation and the replacement TCOs take effect from 18 April 2006 (the date specified in the instrument).\n\n**Which goods are affected**\n\n- The instrument deals only with certain brake parts for commercial vehicles/trucks. The Tables in the instrument break the coverage out as follows:\n  - TCO No. 0606994 (classification 8708.31.99): mounted brake pads for commercial vehicles.\n  - TCO No. 0606960 (classification 8708.39.99): calipers, pneumatic disc brakes, and connecting cables for commercial vehicles.\n\n(These two entries together replace the earlier single TCO that had grouped those parts together.)\n\n**What effect the replacement has, in legal terms**\n\n- Each item in Table B is linked to an item number in Part III of Schedule 4 to the Customs Tariff Act 1995 (the instrument shows \"Item Number 50\"). That link determines the tariff treatment that will apply to the listed goods under the Customs Tariff Act. In short: specific goods are designated as falling under a particular Schedule 4 item, which governs their concessional tariff treatment (or other tariff rule) when imported. The instrument performs the administrative act of changing which TCO (and which Schedule 4 item) applies to those goods.\n\n**Who pays and who decides**\n\n- Importers and their customs agents are the parties who will be directly affected in practice: they must use the new TCO numbers and the specified tariff classifications when lodging import declarations. The statutory decision-maker who did the revocation/replacement is a delegate of the CEO of the customs authority, acting under s.269SD(2) of the Customs Act 1901.\n\n**Why it matters (claimed purpose and practical implications)**\n\n- The instrument's stated act is administrative: revoke an earlier TCO and substitute two new TCOs that identify the goods more narrowly (mounted pads separately; other parts separately). The declared outcome is a change in how those components are described and classified for tariff purposes (see Tables A and B).\n\n- Practical implications and trade-offs to note:\n  - Administrative/compliance cost: importers, customs brokers and the customs administration must update paperwork, systems and import declarations to reflect new TCO numbers and HS classifications. There is a modest operational cost in that change.\n  - Classification and tariff effect: moving goods to a different HS subheading or confirming a different Schedule 4 item can change the tariff rate applicable or confirm a concession. The instrument does not itself state the economic effect (rate saved or charged); it links goods to a Schedule 4 item which determines that outcome under the Customs Tariff Act.\n  - Behavioural incentives: if tariff treatment changes, importers might alter sourcing, timing, or product specification to capture a concession or avoid a higher rate. If treatment is unchanged but descriptions are refined, the risk is mainly administrative and possibly classification disputes.\n  - Concentration of benefits/costs: benefits (if any) from the specific tariff treatment will be concentrated on importers of these particular brake parts; compliance costs fall on a broader set of traders and the customs administration.\n  - Implementation risk and discretion: this is an administrative exercise by an executive delegate exercising statutory power. The form of the instrument narrows or clarifies product descriptions and ties them to a Schedule 4 item — that change can create scope for classification queries or claims if importers or customs disagree about whether a particular import matches the listed description.\n\n**Where to look in the instrument**\n\n- The operative power is section 269SD(2) of the Customs Act 1901 (paragraph (a) of the instrument revokes the old TCO; paragraph (b) makes the replacement TCOs). Tables A and B set out the old and new TCO details, HS headings (8708.31.99 and 8708.39.99), and the Schedule 4 item number to be applied.\n\nOverall, the instrument is an administrative reclassification/replacement of an earlier tariff concession order that affects how specified commercial-vehicle brake parts are treated for tariff purposes, with practical effects concentrated on importers, customs brokers and the customs administration."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-33-2006-tariff-concession-order-nos-0606994-0606960","history":"/api/acts/tariff-concession-revocation-order-33-2006-tariff-concession-order-nos-0606994-0606960/history","analysis":"/api/acts/tariff-concession-revocation-order-33-2006-tariff-concession-order-nos-0606994-0606960/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-33-2006-tariff-concession-order-nos-0606994-0606960/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-33-2006-tariff-concession-order-nos-0606994-0606960/important-cases","documents":"/api/acts/tariff-concession-revocation-order-33-2006-tariff-concession-order-nos-0606994-0606960/documents"}}