{"id":"F2008L00995","name":"Tariff Concession Revocation Order 36/2008 - Tariff Concession Order 0802779","slug":"tariff-concession-revocation-order-36-2008-tariff-concession-order-0802779","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":73136,"registerId":"commonwealth-F2008L00995-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 36/2008 - Tariff Concession Order 0802779","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Wendy Knowles a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0713864 made on 09.11.07, in respect of the goods described in TABLE A below. This Revocation has effect from 30.08.07; 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| 8438.20.00 | LOLLIPOP MANUFACTURING LINE, comprising of ALL of the following:(a) pre-dissolving pans;(b) hard candy cookers;(c) colour and flavour mixers;(d) batch rollers;(e) lollipop formers;(f) rope sizersOp. 30.08.07 - TC 0713864 | N/A |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 19 February 2008 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| 8438.20.00 | LOLLIPOP MANUFACTURING LINE, comprising ALL of the following:(a) pre-dissolving pans;(b) hard candy cookers;(c) colour and flavour mixers;(d) batch rollers;(e) lollipop formers;(f) rope sizersOp. 30.08.07 - TC 0802779 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 19 February 2008 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the function described in its title and empowering provision—revoking and replacing a specific tariff concession order. There is no evidence of scope creep; it addresses a single tariff classification (8438.20.00) and specific goods (lollipop manufacturing equipment)."},"complexity_factors":["Very short instrument (2 pages)","Only 1 defined term (the goods description)","No nested conditional logic or cross-references beyond the empowering provision (s 269SD(3) Customs Act 1901)","Simple tabular format with clear Column 1/Column 2 structure","Single operative action: revoke and replace","Minimal legislative references (only Customs Act 1901 and Customs Tariff Act 1995)"],"plain_english_summary":"This order cancels a prior tariff concession for specific lollipop-manufacturing machinery and replaces it with a new concession that carries an expiry. It applies to importers of equipment like candy cookers, mixers, rollers and formers classified under 8438.20.00.\n\nIt matters because it changes which reduced-duty concession applies and when it ends—the revocation is backdated to 30 August 2007 and the new order includes a last‑effective date of 50. The change was made by the delegate on 19 February 2008."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes Tariff Concession Order 0713864 and substitutes Tariff Concession Order 0802779 for the same described lollipop manufacturing line. The substitute order attaches Schedule 4 Item 50 to those goods (Table B Column 2 = 50), whereas the revoked order showed Schedule 4 Item as N/A (Table A). The change therefore alters which Schedule 4 concession (if any) applies to these imports, effective from 30 August 2007 (see s.269SD(3) authority and Tables A–B)."},"complexity_factors":["Delegated statutory authority invoked (Customs Act 1901 s.269SD(3)) increases legal-formality requirements.","Retroactive effective date (30.08.07) requires importers and customs to reconcile past entries and entitlement.","Change in Schedule 4 application: prior TCO showed Schedule 4 item as N/A (Table A); replacement applies Item 50 (Table B), altering concession scope.","Precise tariff classification (8438.20.00) and narrowly described capital equipment limits applicability to a small, specific set of imports.","Administrative rather than policy-driven instrument — limited discretion in text but administrative burden on importers to update records and claims.","Low ambiguity in goods description lowers litigation risk but demands technical matching of imported goods to the listed components."],"plain_english_summary":"This instrument revokes an earlier tariff concession order covering a lollipop manufacturing line and replaces it with a new tariff concession order that applies Schedule 4 Item 50 to the same machinery, with effect from 30 August 2007. It changes the tariff-concession treatment that importers and customs officials must apply to that specific equipment.\n\nThe change is made by a delegate of the Chief Executive Officer under s.269SD(3) of the Customs Act 1901; affected parties must review classifications and entitlement for imports of the listed machinery."},"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-36-2008-tariff-concession-order-0802779","history":"/api/acts/tariff-concession-revocation-order-36-2008-tariff-concession-order-0802779/history","analysis":"/api/acts/tariff-concession-revocation-order-36-2008-tariff-concession-order-0802779/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-36-2008-tariff-concession-order-0802779/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-36-2008-tariff-concession-order-0802779/important-cases","documents":"/api/acts/tariff-concession-revocation-order-36-2008-tariff-concession-order-0802779/documents"}}