{"id":"F2006L01505","name":"Tariff Concession Revocation Order 45/2006 - Tariff Concession Order 0607492","slug":"tariff-concession-revocation-order-45-2006-tariff-concession-order-0607492","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":59154,"registerId":"commonwealth-F2006L01505-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 45/2006 - Tariff Concession Order 0607492","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 0509440 made on 23.09.05, in respect of the goods described in TABLE A below. This Revocation has effect from 10.05.06; 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| 8716.90.00 | LANDING LEGS, SEMI-TRAILEROp. 18.07.05 - TC 0509440 | 5010.05.06 |\n| ---------- | --------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Conor Annesley .....................Dated 10 May 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| 8428.90.00 | LANDING LEGS, SEMI-TRAILEROp. 18.07.05 - TC 0607492 | 50  |\n| ---------- | --------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Conor Annesley.......................Dated 10 May 2006 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is an administrative replacement of one Tariff Concession Order with another for the same described goods and a single effective date. It does not broaden the range of goods covered, add new regulatory powers, or create new policy instruments beyond changing the tariff classification and attaching the goods to Schedule 4 Item 50. In other words, it adjusts the administrative tariff treatment of a narrowly defined product rather than expanding the legislation's original substantive scope."},"complexity_factors":["Very short instrument (two small tables and a short preamble).","One statutory cross-reference: Customs Act 1901, s269SD(2).","One cross-reference to Schedule 4 of the Customs Tariff Act 1995 (Part III, Item 50).","Single product line affected (\"landing legs, semi-trailer\").","Simple conditionality: revoke former TCO and substitute new TCO, single effective date.","Minor complexity from change of tariff classification number (8716.90.00 -> 8428.90.00) which may cause administrative questions."],"plain_english_summary":"**What this instrument does (mechanics)\n\n- Revokes an earlier tariff concession order (TCO Number 0509440) made on 23 September 2005 for a specific line of goods: \"landing legs, semi-trailer\" (originally listed under tariff classification 8716.90.00).\n- The revocation takes effect from 10 May 2006. The delegate making the instrument is Conor Annesley (acting for the Chief Executive Officer).\n- In place of the revoked order, the instrument substitutes a new Tariff Concession Order (TCO Number 0607492). The goods are re-listed (in Table B) under tariff classification 8428.90.00 and are identified as subject to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. The new order has the same effective date (10 May 2006).\n\n**Who this affects\n\n- Importers and customs brokers who bring \"landing legs, semi-trailer\" into Australia and who relied on the earlier concession (TCO 0509440).\n- The Department of Home Affairs/Customs for administration and processing of import entries.\n- Potentially domestic producers or distributors of equivalent goods (they may face different competitive conditions if the tariff treatment changes).\n\n**Why it matters (official purpose and practical implications)\n\n- The instrument’s stated action is administrative: it withdraws one specific TCO and replaces it with a new TCO that attaches the goods to a Schedule 4 item (Item 50). Schedule 4 to the Customs Tariff Act 1995 identifies items that attract particular tariff treatment (for example, concessional rates or exemptions). The instrument therefore appears intended to place the listed goods under the particular Schedule 4 treatment identified in Column 2 (Item 50).\n\n- If Schedule 4 Item 50 provides a concessional tariff (for example, a lower or nil duty), the practical effect is that importers of these landing legs would pay less customs duty when importing under the new TCO; the Commonwealth’s tariff revenue from those imports would fall accordingly. Those are the direct, concentrated financial benefits to importers and the offsetting diffuse revenue cost to the budget.\n\n**Implementation, compliance and risks (concrete mechanics)\n\n- Importers must use the new TCO number and the updated tariff classification (8428.90.00) when lodging import entries from the effective date. Customs and brokers must update declarations to reflect the new order.\n- Possible implementation issues include: errors or disputes about the correct tariff classification (the instrument itself changes the classification number), transitional processing of consignments cleared around the effective date, and administrative workload for Customs and industry to update systems and documentation.\n\n**Trade-offs and incentives (brief assessment tied to the instrument text)\n\n- Who pays: if the new TCO confers a concession, the Commonwealth foregoes some tariff revenue on imports of the listed goods.\n- Who benefits: importers of the specific landing legs gain the direct financial advantage; that benefit is concentrated on the particular importers or traders who import those goods.\n- Decision authority and discretion: the change is made by a delegated officer under section 269SD(2) of the Customs Act 1901 (the instrument records that legal basis). That process is an administrative adjustment rather than primary-legislation change.\n\n**Source references (where the mechanics come from)\n\n- The instrument expressly relies on section 269SD(2) of the Customs Act 1901 as the power for revocation and substitution.\n- The instrument explicitly links the goods in Table B to an item in Part III of Schedule 4 of the Customs Tariff Act 1995 (Column 2 = Item 50)."},"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":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical amendment affecting a single product category. The scope remains limited to the specific administrative correction of tariff classification for semi-trailer landing legs."},"complexity_factors":["Very short document (2 pages)","Only 2 defined references (the old and new tariff concession order numbers)","Simple binary structure: revocation + replacement","No nested conditions or exceptions","Straightforward cross-references to the Customs Act 1901 and Customs Tariff Act 1995","Single goods category affected (semi-trailer landing legs)"],"plain_english_summary":"This order revokes a previous tariff concession for semi‑trailer landing legs (effective 10 May 2006) and reissues a new concession that moves the goods from tariff heading 8716.90.00 to 8428.90.00. The change alters which customs duty rate applies to those parts, affecting import costs.\n\nIt matters to importers, transport and logistics firms, and customs brokers handling these landing legs."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-45-2006-tariff-concession-order-0607492","history":"/api/acts/tariff-concession-revocation-order-45-2006-tariff-concession-order-0607492/history","analysis":"/api/acts/tariff-concession-revocation-order-45-2006-tariff-concession-order-0607492/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-45-2006-tariff-concession-order-0607492/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-45-2006-tariff-concession-order-0607492/important-cases","documents":"/api/acts/tariff-concession-revocation-order-45-2006-tariff-concession-order-0607492/documents"}}