{"id":"F2006L01585","name":"Tariff Concession Revocation Order 50/2006 - Tariff Concession Order 0608178","slug":"tariff-concession-revocation-order-50-2006-tariff-concession-order-0608178","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":59271,"registerId":"commonwealth-F2006L01585-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 50/2006 - Tariff Concession Order 0608178","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 0511035 made on 28.10.05, in respect of the goods described in TABLE A below. This Revocation has effect from 17.05.06; 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| 8418.69.00 | REFRIGERATED DISPLAY ICE CREAM CABINETS, plcOp. 19.08.05 - TC 0511035 | 5017.05.06 |\n| ---------- | --------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Conor Annesley.......................Dated 17 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| 8418.50.00 | REFRIGERATED DISPLAY ICE CREAM CABINETS, plcOp. 19.08.05 - TC 0608178 | 50  |\n| ---------- | --------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Conor Annesley.......................Dated 17 May 2006 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument is an administrative replacement of one specific Tariff Concession Order with another for the same category of goods (refrigerated display ice cream cabinets). It does not broaden the overall statutory powers, add new categories of goods, or expand policy reach beyond the original subject matter — it alters the specific tariff classification and links the goods to a particular Schedule 4 item number. The change is narrow and procedural rather than a substantive expansion of scope."},"complexity_factors":["Very short instrument (2 pages) dealing with a single administrative change","Single revocation and single replacement (straightforward one-for-one swap)","Cross-references to: s.269SD(2) of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995","Two tariff classifications referenced (8418.69.00 and 8418.50.00) which may require understanding of tariff nomenclature","Dependence on external source (Schedule 4) to determine rate/benefit — instrument does not state the monetary tariff effect","Dates and effective‑date mechanics require tracking for transitional compliance","Minimal definitions or conditional logic; no nested exceptions"],"plain_english_summary":"**What this instrument does (simple):**\n\n- It cancels (revokes) a previous Tariff Concession Order (TCO No. 0511035) and replaces it with a new Tariff Concession Order (TCO No. 0608178).\n- The revocation takes effect from 17 May 2006. The replacement order applies from the same effective date.\n\n**Which goods are affected:**\n\n- The instrument deals only with a particular type of imported goods described as “refrigerated display ice cream cabinets.”  The instrument records two tariff classifications in play: 8418.69.00 (old entry) and 8418.50.00 (new entry).\n\n**What the change does mechanically:**\n\n- By revoking the earlier TCO and making a new one, the delegate of the Chief Executive Officer is re‑classifying those imported cabinets so that they are covered by the item in Part III of Schedule 4 to the Customs Tariff Act 1995 identified in COLUMN 2 of TABLE B (Item number \"50\").  That Schedule 4 item determines the concessional tariff treatment that applies to the listed goods (for example, a reduced or nil rate of customs duty, as set out in the Customs Tariff Act and Schedule 4).\n\n**Who this affects and why it matters:**\n\n- Importers and their customs brokers: they must use the new TCO/tariff classification when clearing consignments and calculating duty.  That may change the payable customs duty or paperwork required.\n- Australian sellers or manufacturers of similar equipment: a change in concession treatment alters cost competitiveness of imported cabinets relative to local supply.\n- The customs administration: must accept and apply the new TCO, update records, and monitor compliance.\n- Consumers: any change in import costs can flow, indirectly, into retail prices for ice cream cabinets and potentially end prices for customers of businesses that buy such cabinets.\n\n**How the law does this (legal mechanism):**\n\n- The document is made under section 269SD(2) of the Customs Act 1901 by a delegate of the CEO. It expressly revokes a named earlier TCO and substitutes a new TCO entry that links the goods to a specific Schedule 4 item number in the Customs Tariff Act 1995. The instrument itself does not set the duty rate — it triggers the tariff treatment provided by the cited Schedule 4 item.\n\n**Costs, incentives and implementation issues (brief analytic notes):**\n\n- Who pays: if the new TCO confers a lower duty, importers (and ultimately consumers) benefit; if the replacement increases duty or narrows eligibility, importers pay more. The instrument does not itself state the dollar amount; the relevant rate is determined by the Schedule 4 item referenced.\n- Who decides: the delegate of the CEO makes the change under delegated powers (s.269SD(2)).\n- Behavioural effects: importers may change tariff classifications, suppliers may alter sourcing or pricing, and customs brokers will update clearance practices.\n- Compliance/administration burden: updating entries, paperwork and systems to reflect the new TCO; potential for disputes about correct classification.\n- Concentrated benefits vs diffuse costs: benefits (if any) accrue mainly to the importers/distributors of the specified cabinets; costs (administrative, price effects) are dispersed.\n- Implementation risk: possible misclassification or transitional confusion while the replacement is adopted by customs, brokers and traders.\n\n**References in the instrument:** it revokes TCO No. 0511035 and substitutes TCO No. 0608178, refers to tariff headings 8418.69.00 and 8418.50.00, to s.269SD(2) of the Customs Act 1901 and to Part III of Schedule 4 of the Customs Tariff Act 1995 (Item 50)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs a specific statutory function under the Customs Act. It replaces one tariff concession with another for a single product type. There is no indication of scope creep; it does exactly what tariff concession revocation orders are designed to do."},"complexity_factors":["Very short document (2 pages, mostly tables)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revocation + replacement","No conditional logic or exceptions","Single operative section with straightforward effective date mechanics","Highly specific to one product category (refrigerated ice cream cabinets)"],"plain_english_summary":"This order cancels a prior tariff concession (TC 0511035) for refrigerated ice-cream display cabinets and replaces it with a new concession (TC 0608178), effective 17 May 2006. It changes the tariff classification (from 8418.69.00 to 8418.50.00) that can alter import duty treatment, so importers, customs brokers and sellers should confirm they’re using the correct tariff code and concession number."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-50-2006-tariff-concession-order-0608178","history":"/api/acts/tariff-concession-revocation-order-50-2006-tariff-concession-order-0608178/history","analysis":"/api/acts/tariff-concession-revocation-order-50-2006-tariff-concession-order-0608178/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-50-2006-tariff-concession-order-0608178/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-50-2006-tariff-concession-order-0608178/important-cases","documents":"/api/acts/tariff-concession-revocation-order-50-2006-tariff-concession-order-0608178/documents"}}