{"id":"F2007L00569","name":"Tariff Concession Revocation Order 41/2007 - Tariff Concession Order 0702027","slug":"tariff-concession-revocation-order-41-2007-tariff-concession-order-0702027","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":63907,"registerId":"commonwealth-F2007L00569-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 41/2007 - Tariff Concession Order 0702027","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 0618386 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| 8464.90.90 | LINES, HANDLING CUTTING AND BREAKOUT, GLASS SHEET, computernumeric controlled, comprising ALL of the following:(a) cutting tables;(b) breakout tables;(c) belt conveyors;(d) aerial loadersOp. 08.11.06 - TC 0618386 | 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| 8464.90.00 | LINES, HANDLING CUTTING AND BREAKOUT, GLASS SHEET, computernumeric controlled, comprising ALL of the following:(a) cutting tables;(b) breakout tables;(c) belt conveyors;(d) aerial loadersOp. 01.01.07 - TC 0702027 | 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":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument maintaining the same scope — it replaces one tariff concession with another for identical goods. The reclassification from 8464.90.90 to 8464.90.00 appears to be a technical correction or harmonisation with tariff schedule changes, not an expansion of scope."},"complexity_factors":["Highly specific technical description of goods (4 component parts listed)","Requires understanding of customs tariff classification system (Schedule 4 of Customs Tariff Act 1995)","Retrospective date of effect creates temporal complexity","Cross-references to multiple pieces of legislation (Customs Act 1901, Customs Tariff Act 1995)","Tabular format with parallel structure (Table A for revocation, Table B for replacement)"],"plain_english_summary":"This Tariff Concession Revocation Order cancels an existing concession for automated glass sheet cutting and handling lines (TC 0618386) and replaces it with a new concession (TC 0702027) that reclassifies the same machinery from tariff code 8464.90.90 to 8464.90.00. \n\nIt affects importers (duty liability) and Australian manufacturers (who may object as competitors), and takes effect retrospectively from 31 Dec 2006 with the new order from 1 Jan 2007."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not broaden the category of goods or create new powers; it revokes a previous TCO for the same described goods and replaces it with a new TCO that assigns those same goods to Item 50 of Part III, Schedule 4. Functionally it is an administrative/technical correction (classification and Schedule 4 assignment, with specified effective dates) rather than an expansion of the legislation's substantive scope."},"complexity_factors":["Very short instrument (2 pages) and covers a single product description","Single statutory power cited: section 269SD(2) of the Customs Act 1901","One cross‑reference to Part III of Schedule 4 of the Customs Tariff Act 1995","Simple operation: revoke one TCO and replace it with another (revocation + replacement pattern)","One effective date that is retroactive (31.12.2006) and one replacement effective date (01.01.2007) — introduces minimal timing complexity","Change of tariff subheading notation (8464.90.90 to 8464.90.00) and assignment to Schedule 4 item 50 — small technical detail but limited scope","No nested exceptions or multiple defined terms to track"],"plain_english_summary":"**What this instrument does**\n\n- This instrument revokes an earlier Tariff Concession Order (TCO No. 0618386) that covered a specific set of glass-sheet handling, cutting and breakout production lines, and replaces it with a new TCO (TCO No. 0702027) covering the same goods.\n\n- Mechanically, the change does three things:\n  - It replaces the previous TCO for \"lines, handling cutting and breakout, glass sheet, computer‑numeric controlled\" (originally recorded under tariff subheading 8464.90.90) with a new entry recorded under tariff subheading 8464.90.00.\n  - It makes the new TCO effective from the end of 31 December 2006 / start of 1 January 2007 (the instrument records the revocation as having effect from 31.12.06 and the replacement as effective 01.01.07).\n  - It assigns the replacement entry to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (Schedule 4 is the statutory list of tariff concession items; assigning a Schedule 4 item means the listed goods are covered by the concession specified for that item).\n\n**Who this affects**\n\n- Importers and buyers of the specified glass handling/cutting/breakout machinery (they are the primary beneficiaries if the Schedule 4 item gives a reduced or nil customs duty).\n- Customs brokers, freight agents and the Department of Home Affairs (they update classification and concession records and process any refunds/adjustments if the change is applied retroactively).\n- The Commonwealth budget (tariff revenue may be reduced for imports that now attract the Schedule 4 concession).\n\n**Who decides and who pays**\n\n- The change is made by a delegate of the Chief Executive Officer under section 269SD(2) of the Customs Act 1901 (the instrument is signed by that delegate).\n- The immediate fiscal cost (if the concession reduces duty) is borne by the Commonwealth (lower tariff revenue). The direct financial benefit accrues to importers of the listed machines (lower customs duty on those imports).\n\n**Behavioural and administrative effects**\n\n- Importers of the specified machines will (where applicable) claim the Schedule 4 concession when importing these goods, which may reduce the customs duty payable and could encourage imports of the listed plant.\n- Customs and importers will update tariff classifications and records; if the replacement is applied retroactively to 31.12.06, there may be administrative steps to refund excess duty paid or to reclassify goods already entered.\n\n**Why it matters (mechanics, costs and trade‑offs)**\n\n- Purpose claim: the instrument replaces one TCO with another so the specified goods are captured under Item 50 of Schedule 4 (the instrument itself states the revocation and replacement). The practical effect of that claim is that the goods become subject to whatever tariff concession Item 50 specifies.\n\n- Costs and trade‑offs: the concrete cost is forgone tariff revenue for imports of these machines; the concentrated beneficiary group is importers of the specific machines, while the cost is diffuse across taxpayers. The administrative burden is small (classification and customs paperwork updates), but a retroactive effective date can create implementation work for refunds and corrections.\n\n- Implementation risk: limited. The instrument is an administrative revocation/replacement rather than a policy framework; the main operational risk is ensuring import entries and any refunds are processed correctly against the effective dates.\n\n**Key statutory references (mechanical)**\n\n- Revocation is made under section 269SD(2) of the Customs Act 1901.\n- The replacement ties the goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995, which is the schedule listing tariff concession items.\n\n(Section references and the product description above are taken from the text of the instrument: revocation of TCO 0618386 and replacement by TCO 0702027 for glass sheet cutting/handling/breakout lines, tariff headings 8464.90.90 → 8464.90.00, Schedule 4 item 50.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-41-2007-tariff-concession-order-0702027","history":"/api/acts/tariff-concession-revocation-order-41-2007-tariff-concession-order-0702027/history","analysis":"/api/acts/tariff-concession-revocation-order-41-2007-tariff-concession-order-0702027/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-41-2007-tariff-concession-order-0702027/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-41-2007-tariff-concession-order-0702027/important-cases","documents":"/api/acts/tariff-concession-revocation-order-41-2007-tariff-concession-order-0702027/documents"}}