{"id":"F2007L00572","name":"Tariff Concession Revocation Order 43/2007 - Tariff Concession Order 0702028","slug":"tariff-concession-revocation-order-43-2007-tariff-concession-order-0702028","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":63926,"registerId":"commonwealth-F2007L00572-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 43/2007 - Tariff Concession Order 0702028","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 0618830 made on 14.02.07, 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| 8464.20.90 | GRINDERS AND POLISHERS, TERRAZZO AND/OR CONCRETE, programmablelogic controlledOp. 09.11.06 - TC 0618830 | 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| 8464.20.00 | GRINDERS AND POLISHERS, TERRAZZO AND/OR CONCRETE, programmablelogic controlledOp. 01.01.07 - TC 0702028 | 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":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not broaden the subject matter beyond the original purpose. It performs an administrative substitution: revoking an earlier TCO for a narrowly described machine and replacing it with a new TCO that re‑assigns the goods to a Schedule 4 item. The change is procedural and product‑specific rather than an expansion of legislative scope. Any substantive change in tariff burden depends on the content of Schedule 4 Item 50 (external to this instrument), not on an expansion of scope within this instrument itself."},"complexity_factors":["Short instrument limited to a single product description (one goods line)","Two TCO references (0618830 revoked; 0702028 made) but covering the same goods","Cross-reference to section 269SD(2) of the Customs Act 1901","Cross-reference to Part III, Schedule 4 of the Customs Tariff Act 1995 (Item number 50) — requires external lookup to see tariff consequences","Minor date inconsistency (revocation effective 31.12.06 vs new TCO operation date 01.01.07) introduces interpretive ambiguity","No defined terms within the instrument itself; relies on external statute definitions and tariff schedules"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- The delegate of the Chief Executive Officer (under section 269SD(2) of the Customs Act 1901) cancels (revokes) an earlier Tariff Concession Order (TCO No. 0618830) that covered a particular type of machine: \"grinders and polishers, terrazzo and/or concrete, programmable logic controlled\". The revocation is given effect from 31 December 2006 (see paragraph (a) of the Order).\n\n- The instrument then replaces the revoked order with a new Tariff Concession Order (TCO No. 0702028) for the same described goods. The new entry lists the goods under tariff classification 8464.20.00 and associates them with Schedule 4, Part III, Item Number 50 of the Customs Tariff Act 1995. The instrument states the new Order shall have effect from the same date as the revocation (31 December 2006), although the new TCO is recorded with an \"Op.\" (operation) date of 01.01.07 in the Table (see TABLE A and TABLE B).\n\n**Who this affects**\n\n- Importers and customs brokers who bring into Australia grinders and polishers described as \"terrazzo and/or concrete, programmable logic controlled\". They need to know which tariff classification and which Schedule 4 concession item applies when declaring these goods to the Australian Border Force.\n\n- Domestic businesses that compete with or use these imported machines (manufacturers, construction contractors, service providers) may be indirectly affected through changes in the tariff treatment of these machines.\n\n**Why it matters (practical effect)**\n\n- The TCO system alters the tariff treatment for specified imported goods. By revoking one TCO and issuing another, the instrument changes the legal basis for how these particular machines are treated for tariff purposes (the exact fiscal effect depends on what \"Item 50\" in Part III of Schedule 4 provides — that Item determines the concession or duty rate applied).\n\n**Official purpose-claim and a quick assessment**\n\n- The stated action is administrative: revoke one TCO and substitute a new one. (Instrument header; TABLE A and TABLE B.) That is commonly done to correct classifications, update references, or move an entry under a different Schedule 4 item.\n\n- Assessment against likely trade-offs and implementation risks: the change is narrowly targeted (one product description). The main risks are administrative: a mismatch of dates (the revocation is effective 31.12.06 while the new TCO is listed with an operation date of 01.01.07) could create uncertainty about which tariff treatment applied to goods imported around the year‑end; importers may need to amend past entries or seek rulings. The instrument does not itself state the monetary impact — that depends on the tariff outcome of Item 50 in Schedule 4 (Customs Tariff Act 1995, Part III). \n\n**Who pays, who decides, and what behaviour changes**\n\n- Who pays: ultimately importers (or their customers) bear any change in duty or concession that results from applying the new TCO (see TABLE B associating the goods with Item 50). If the new Item increases duty, importers pay more; if it grants a concession, importers pay less.\n\n- Who decides: a delegated officer of the CEO of the agency administering customs law exercised the power under s.269SD(2) of the Customs Act 1901 to revoke and remake the TCO.\n\n- Behaviour changes: importers and brokers must apply the new classification and Schedule 4 item when lodging customs declarations for the specified machines, and review any entries made around the effective date for possible amendment.\n\n**Administrative and compliance implications**\n\n- Compliance burden is modest but specific: affected importers must confirm the correct tariff heading (8464.20.00) and the Schedule 4 Item (No. 50) and may need to adjust past entries or request refunds or assessments if the tariff position changes retrospectively.\n\n- Implementation risk: the apparent date mismatch (revocation effective 31.12.06; new TCO entry shows Op. 01.01.07) creates a modest risk of confusion and extra administrative work for both importers and the agency when determining which TCO applied to shipments crossing the border in that narrow window.\n\n**Concentrated vs diffuse effects and capture risk**\n\n- The measure targets a narrowly defined product group. Benefits or costs (lowered or increased duties) will be concentrated on importers/users of that equipment. Because effects are so specific, the administrative process of issuing and revoking TCOs can attract requests from particular firms seeking a tariff outcome; the instrument itself does not explain the reason for the swap beyond the mechanics of revocation-and-replacement.\n\n**Bottom line**\n\n- This is an administrative update: it revokes one tariff concession order for a specific class of grinding/polishing machines and substitutes another, changing the formal tariff classification and linking the goods to Item 50 of Part III of Schedule 4. The practical effect for any importer depends on what Item 50 provides (the instrument references the legal hook but does not state the monetary tariff consequence). The main implementation issues are the year‑end effective date and the need for importers and customs brokers to apply the new TCO in their declarations (see s.269SD(2) Customs Act 1901; TABLE A and TABLE B)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument that performs exactly the function intended: revoking and replacing a specific tariff concession. The scope remains tightly focused on the specific goods (programmable logic-controlled terrazzo/concrete grinders and polishers) and does not expand beyond the original purpose of managing tariff concessions under the Customs Act."},"complexity_factors":["Very short document (2 pages)","Only 2 defined references (the old and new Tariff Concession Order numbers)","Simple structure: one revocation, one replacement","No nested conditions or exceptions","Minimal cross-referencing (only references to the Customs Act 1901, Customs Tariff Act 1995, and the specific tariff codes)","Single operative clause with clear effective dates"],"plain_english_summary":"This order cancels an earlier Tariff Concession Order for programmable logic–controlled terrazzo and concrete grinders/polishers effective 31 Dec 2006 and replaces it with a new concession from 1 Jan 2007. It affects importers of those machines and competing Australian manufacturers because the tariff classification and conditions for duty relief have changed, so import duty outcomes may differ."},"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-43-2007-tariff-concession-order-0702028","history":"/api/acts/tariff-concession-revocation-order-43-2007-tariff-concession-order-0702028/history","analysis":"/api/acts/tariff-concession-revocation-order-43-2007-tariff-concession-order-0702028/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-43-2007-tariff-concession-order-0702028/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-43-2007-tariff-concession-order-0702028/important-cases","documents":"/api/acts/tariff-concession-revocation-order-43-2007-tariff-concession-order-0702028/documents"}}