{"id":"F2007L00568","name":"Tariff Concession Revocation Order 40/2007 - Tariff Concession Order 0702026","slug":"tariff-concession-revocation-order-40-2007-tariff-concession-order-0702026","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":63905,"registerId":"commonwealth-F2007L00568-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 40/2007 - Tariff Concession Order 0702026","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 0618421 made on 02.02.07, in respect of the goods described in TABLE A below. This Revocation has effect from 31.12.06; 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| 8418.61.00 | DISPENSERS, BEEROp. 10.11.06 - TC 0618421 | 5031.12.06 |\n| ---------- | ----------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 27 February 2007 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| 8418.69.00 | DISPENSERS, BEEROp. 01.01.07 - TC 0702026 | 50  |\n| ---------- | ----------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 27 February 2007 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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Yes. The order revokes Tariff Concession Order No. 0618421 (covering 8418.61.00, last effect 31.12.06) and replaces it with TCO 0702026 that lists the goods at 8418.69.00 and attaches Schedule 4 item 50 effective 01.01.07. Mechanically, this alters the tariff line and Schedule 4 concession that importers must rely on when importing these beer dispensers (see Table A, Table B and the revocation under s.269SD(2) of the Customs Act 1901)."},"complexity_factors":["Narrow administrative change limited to a single commodity (beer dispensers) (Table A, Table B).","Change of tariff subheading from 8418.61.00 to 8418.69.00 requires importers to reclassify goods (Table A vs Table B).","Application of Schedule 4 item 50 under the new order alters concession eligibility and recordkeeping for importers (Table B, Column 2).","Retrospective/effective-date element (revocation effective 31.12.06; new order op. 01.01.07) creates short-term compliance timing issues (paragraph (a)).","Made under delegated power (s.269SD(2) of the Customs Act 1901) — administrative discretion in revocation/replacement (instrument heading).","Low stakeholder breadth — affects importers, customs brokers and tariff classification advisers rather than wide public or complex regulatory regimes."],"plain_english_summary":"This instrument cancels an earlier tariff concession for beer dispensers and substitutes a new tariff concession order that changes the tariff classification and applies Schedule 4 concession item 50. It takes effect from 31 December 2006/1 January 2007 and alters how importers of beer dispensers must classify and claim concession treatment when bringing those goods into Australia."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update maintaining the same concessional treatment for beer dispensers under a corrected tariff classification. The scope remains limited to the specific goods and has not expanded beyond the original purpose of providing duty concessions for these imports."},"complexity_factors":["Single, specific administrative action affecting one product category","Only 2 operative paragraphs with clear (a) and (b) structure","Minimal cross-referencing: only references to Customs Act 1901 (section 269SD(2)), Customs Tariff Act 1995 (Schedule 4), and the specific orders being replaced","No defined terms section","Straightforward tabular format for goods descriptions","Retrospective effect date creates minor complexity but is clearly stated"],"plain_english_summary":"This order cancels an earlier tariff concession for imported beer dispensers and replaces it with a new concession applying the same concessional duty treatment under an updated customs classification. \n\nIt affects businesses importing beer dispensers and their customs agents by preserving reduced duty treatment under Schedule 4, Item 50 but moving the goods from classification 8418.61.00 to 8418.69.00, with effect from 31 December 2006 (retrospective)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-40-2007-tariff-concession-order-0702026","history":"/api/acts/tariff-concession-revocation-order-40-2007-tariff-concession-order-0702026/history","analysis":"/api/acts/tariff-concession-revocation-order-40-2007-tariff-concession-order-0702026/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-40-2007-tariff-concession-order-0702026/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-40-2007-tariff-concession-order-0702026/important-cases","documents":"/api/acts/tariff-concession-revocation-order-40-2007-tariff-concession-order-0702026/documents"}}