{"id":"F2007L00771","name":"Tariff Concession Revocation Order 47/2007 - Tariff Concession Order 0703697","slug":"tariff-concession-revocation-order-47-2007-tariff-concession-order-0703697","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":64502,"registerId":"commonwealth-F2007L00771-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 47/2007 - Tariff Concession Order 0703697","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(4) of the Customs Act 1901, I Conor Annesley a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0615904 made on 22.12.06, in respect of the goods described in TABLE A below. This Revocation has effect from 23.01.07; 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| 8418.10.00 | REFRIGERATORS, having a capacity NOT greater than 205 LOp. 16.10.06 - TC 0615904 | 5023.01.07 |\n| ---------- | -------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Conor Annesley.......................Dated 11 March 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| 8418.10.00 | REFRIGERATOR-FREEZERS, COMBINED, fitted with separate externaldoors, having a gross internal volume NOT greater than 200litresOp. 24.01.07 - TC 0703697 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Conor Annesley ....................Dated 11 March 2007 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative revocation and replacement of a tariff concession order. The scope remains tightly focused on the specific goods classification (8418.10.00 - refrigeration equipment) and does not expand beyond the original purpose of regulating duty concessions for imported refrigerators."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative provisions: one revocation and one replacement order","Minimal defined terms (relies on standard Customs Tariff classifications)","Simple tabular format for goods descriptions","No nested exceptions or conditional logic","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995 (standard enabling provisions)"],"plain_english_summary":"This order revokes a December 2006 tariff concession for small refrigerators and replaces it with a narrower concession that only covers combined refrigerator‑freezers with separate external doors up to 200 litres. \n\nIt mainly affects importers of these units and Australian appliance makers and retailers: narrowing the concession may raise import duty for excluded models, altering retail prices and competition with local manufacturers."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Yes. The instrument narrows the scope of the tariff concession compared with the revoked order. The earlier order covered 'REFRIGERATORS, having a capacity NOT greater than 205 L' (a broader product class). The replacement applies only to 'REFRIGERATOR-FREEZERS, COMBINED, fitted with separate external doors, having a gross internal volume NOT greater than 200 litres' and ties that description to a specific Schedule 4 item (Item 50). Concretely, that reduces the set of eligible goods by tightening both the physical characteristics (door configuration and combined fridge/freezer) and the volume threshold (205 L → 200 L), and it changes the legal concession instrument by specifying a different Schedule 4 item."},"complexity_factors":["Very short instrument (two tables, a single revocation and a single replacement)","Single statutory cross-reference: s269SC(4) of the Customs Act 1901","One Schedule reference: Part III of Schedule 4 to the Customs Tariff Act 1995 (Item 50)","Only one tariff classification code used (8418.10.00)","Simple conditional logic: revoke old order; make new order effective from the revocation date","Minor potential ambiguity in operational dates (table notes list Op. 24.01.07 but text sets effect as 23.01.07) — small practical complexity"],"plain_english_summary":"**What this instrument does, simply**\n\n- This is an administrative Customs instrument that cancels one tariff concession order (TCO) and replaces it with a new one. The power to do this is exercised under section 269SC(4) of the Customs Act 1901.\n\n- Practically, the instrument revokes Tariff Concession Order No. 0615904 (the earlier concession) and substitutes Tariff Concession Order No. 0703697 in its place. The revocation took effect on 23 January 2007, and the replacement order is given effect from the same date.\n\n**Which goods are affected**\n\n- The revoked order covered goods classified at tariff item 8418.10.00 described as “REFRIGERATORS, having a capacity NOT greater than 205 L” (the earlier, broader description).\n\n- The new order covers goods still classified at 8418.10.00 but with a narrower description: “REFRIGERATOR-FREEZERS, COMBINED, fitted with separate external doors, having a gross internal volume NOT greater than 200 litres.”\n\n- Under the instrument the goods in the new Table B are subject to the Schedule 4 concession identified in Column 2 (Item number 50 in Part III of Schedule 4 to the Customs Tariff Act 1995). In other words, the particular Schedule 4 concession item specified (item 50) is declared to apply to the goods described in Table B.\n\n**Who this affects and who pays**\n\n- Importers and their customs brokers: they must check whether their imported refrigerators/refrigerator-freezers meet the new, narrower description to determine eligibility for the Schedule 4 concession (item 50).\n- Australian businesses that assemble, modify or distribute small refrigeration units: they may need to change product specs or sourcing to remain eligible.\n- Ultimately, consumers may pay more or less depending on whether importers retain the concession; duties, compliance costs, and any resulting changes to supply or pricing are borne by importers and passed through to buyers to the extent market conditions allow.\n\n**How it matters mechanically**\n\n- A revocation + replacement changes the legal eligibility rules for a tariff concession. The replacement does two concrete things:\n  - It narrows the product description (from generic refrigerators up to 205 L to combined refrigerator-freezers with separate doors up to 200 L). That reduces the set of goods that qualify.\n  - It links the described goods to a specific Schedule 4 item number (Item 50), which determines the concession’s legal effect (the duty rate or other concession conditions provided by that Schedule 4 entry).\n\n- Importers whose goods fall outside the new description will lose access to the Schedule 4 concession under this instrument and will need to pay the normal tariff or seek a different concession or classification.\n\n**Costs, incentives and implementation issues (mechanical test, not policy judgment)**\n\n- Compliance burden: importers and customs brokers must update classification advice, invoices and customs entries to reflect the new description and the applicable Schedule 4 item. That creates administrative and possible consultancy costs.\n- Risk of reclassification and duty exposure: goods previously covered solely by the revoked description may now be ineligible, creating immediate duty liabilities or retrospective challenge risk for entries made after the effective date.\n- Business responses and substitution effects: firms may modify product specs (e.g. adjust internal volume or door configuration) or source alternative models to fit the new description and retain the concession. That is a direct behavioural incentive created by narrowing the eligible description.\n- Concentrated benefits / diffuse costs: the direct concession benefit will now accrue only to importers of products that precisely meet the new description (a concentrated group). Costs (administrative and possible tariff increases) will be spread across affected importers and their customers.\n- Implementation discretion: the delegate acts under statute to revoke and remake TCOs; Customs officers and brokers must interpret the physical characteristics in border inspections and classifications, which introduces administrative discretion and potential disputes about fit to the description.\n\n**Relevant legal references (mechanical)**\n\n- Revocation power: section 269SC(4) of the Customs Act 1901 (delegate revoking/making TCOs).\n- Concession application: Part III of Schedule 4 to the Customs Tariff Act 1995 (the specified item controls the tariff concession applied to listed goods).\n\n**Net effect in one line**\n\n- The instrument narrows the class of small refrigeration appliances that qualify for a Schedule 4 tariff concession by replacing a broadly-worded TCO (≤205 L refrigerators) with a more specific TCO (combined refrigerator-freezers with separate external doors, ≤200 L) and ties that description to Schedule 4 item 50, effective 23 January 2007."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-47-2007-tariff-concession-order-0703697","history":"/api/acts/tariff-concession-revocation-order-47-2007-tariff-concession-order-0703697/history","analysis":"/api/acts/tariff-concession-revocation-order-47-2007-tariff-concession-order-0703697/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-47-2007-tariff-concession-order-0703697/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-47-2007-tariff-concession-order-0703697/important-cases","documents":"/api/acts/tariff-concession-revocation-order-47-2007-tariff-concession-order-0703697/documents"}}