{"id":"F2008L02002","name":"Tariff Concession Revocation Order 47/2008","slug":"tariff-concession-revocation-order-47-2008","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74248,"registerId":"commonwealth-F2008L02002-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 47/2008","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 9407428 made on 16.12.94, in respect of the goods described in the TABLE below. The Revocation has effect from 13.03.08. |\n| --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8419.50.90 | HEAT EXCHANGERS, cross flow total-heat type, having static single ormultiple elements of plastic, paper or aluminiumOp. 07.09.94 - TC 9407428 | 5012.03.08 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table...Paul Coleman.........................Dated 13 May 2008 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2698},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the limited administrative function authorised by section 269SC of the Customs Act 1901: revoking a specific tariff concession. There is no expansion beyond the original delegated power or the stated purpose of removing the concession for the described goods."},"complexity_factors":["Single operative provision with no conditional logic or exceptions","Requires understanding of tariff classification codes (HS 8419.50.90, Schedule 4)","Cross-reference to revoked instrument (TCO 9407428) without restating its full terms","Technical product description using industry-specific terminology (cross flow, total-heat, static elements)"],"plain_english_summary":"**What this does:** This document cancels a long-standing tax break for importing specific types of heat exchangers.\n\n**The details:** Since 1994, Tariff Concession Order 9407428 allowed certain **cross-flow total-heat heat exchangers** (ventilation devices that transfer heat between incoming and outgoing air streams) to be imported duty-free. This order revokes that concession.\n\n**Who it affects:** Importers of heat exchangers classified under tariff code **8419.50.90**—specifically those with static elements made of plastic, paper, or aluminium.\n\n**Why it matters:** From **13 March 2008**, these goods lose their duty-free status. Importers must now pay standard customs duties (taxes on imported goods) when bringing these items into Australia.\n\n**Legal basis:** Made under the *Customs Act 1901* by a delegate of the Chief Executive Officer (Australian Border Force)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-47-2008","history":"/api/acts/tariff-concession-revocation-order-47-2008/history","analysis":"/api/acts/tariff-concession-revocation-order-47-2008/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-47-2008/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-47-2008/important-cases","documents":"/api/acts/tariff-concession-revocation-order-47-2008/documents"}}