{"id":"F2006L02582","name":"Tariff Concession Revocation Order 61/2006 - Tariff Concession Order 0612223","slug":"tariff-concession-revocation-order-61-2006-tariff-concession-order-0612223","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":59843,"registerId":"commonwealth-F2006L02582-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 61/2006 - Tariff Concession Order 0612223","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Conor Annesley a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0510407 made on 28.10.05, in respect of the goods described in TABLE A below. This Revocation has effect from 05.08.05; 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| 8427.10.00 | ORDER PICKERS, rider operated, having ALL of the following:(a) lifting capacity greater than 1 950 kg at a 600 cmload centres;(b) maximum fork or platform lift greater than 799 mmand less than 1201 mm;(c) A/C powered steering with steering wheels;(d) duplicate speed and raise/lower controls on the controlarms and the backrestsOp. 05.08.05 - TC 0510407 | 5005.08.05 |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Conor Annesley.......................Dated 29 July 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| 8427.10.00 | ORDER PICKERS, rider operated, having ALL of the following:(a) lifting capacity greater than 1 950 kg at a 600 mmload centres;(b) maximum fork or platform lift greater than 799 mmand less than 1201 mm;(c) A/C powered steering with steering wheels;(d) duplicate speed and raise/lower controls on the controlarms and the backrestsOp. 05.08.05 - TC 0612223 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Conor Annesley.......................Dated 29 July 2006 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 minor administrative correction to fix a typographical error in measurement units. The scope remains identical to the original intent—providing tariff concessions for specific warehouse equipment. The revocation and replacement mechanism is the standard procedure for correcting errors in tariff concession orders without disrupting importers' entitlements."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term (the delegate's authority under section 269SD(3))","Simple structure: revocation table and replacement table","Minimal cross-referencing (only to Customs Act 1901, Customs Tariff Act 1995, and the previous order)","Single technical correction (cm to mm) with no conditional logic or exceptions"],"plain_english_summary":"This Order revokes a previous tariff concession and replaces it with a corrected concession for certain rider-operated warehouse order pickers, fixing a unit typo (600 cm → 600 mm). It preserves reduced or zero customs duty for affected importers, clarifies which machines qualify, and backdates the correction to 5 August 2005 so importers aren’t disadvantaged by the earlier error."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not materially expand the original scope. It revokes TCO No. 0510407 and substitutes TCO No. 0612223 for the same narrowly described goods (rider-operated order pickers with specified technical limits). The practical effect appears administrative: reissuing the concession order and recording the Schedule 4 item number for those goods. It does not add new categories of goods, broaden the description beyond the existing technical limits, or create a new tariff scheme; therefore the substantive scope of coverage remains unchanged."},"complexity_factors":["Very short instrument: single revocation and single replacement","One precise product description (order pickers) with several numeric technical limits","Two statutory cross-references: s.269SD(3) of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995","No nested exceptions or conditional clauses","Date-of-effect mechanics (effective from 05.08.2005) but otherwise no temporal complexity","Potential minor ambiguity in table formatting (dates and item numbers) which could require administrative clarification"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- This instrument revokes an earlier Tariff Concession Order (TCO No. 0510407) and replaces it with a new Tariff Concession Order (TCO No. 0612223) under the delegated power in section 269SD(3) of the Customs Act 1901.\n- The goods affected are a narrowly described model of rider-operated order pickers (forklift-type machines) classified at tariff heading 8427.10.00. The technical limits listed (lifting capacity, lift height, A/C powered steering, duplicate controls and backrests) define which machines are covered.\n- The replacement TCO applies the relevant entry in Part III of Schedule 4 to the Customs Tariff Act 1995 (the instrument explicitly lists the Schedule 4 item number in the new Order). The revocation takes effect from 5 August 2005 (the instrument states that date as the effective date for the revocation and replacement).\n\nWhy it matters (practical effect)\n\n- For importers of the specific order pickers described, the new TCO determines whether those goods qualify for the tariff treatment set out by the Schedule 4 item (typically a concession or exemption from customs duty). If the goods meet the description, importers or their customs brokers can rely on the new TCO to claim the applicable tariff treatment from the stated effective date.\n- For the Department of Home Affairs (customs administration) the instrument is an administrative action: it removes the old concession order and substitutes a new one that covers the same described goods but records the Schedule 4 item number and the operative TCO number.\n\nWho pays, who decides, and how behaviour changes\n\n- Who decides: a delegate of the Chief Executive Officer of the customs authority (Conor Annesley) made the revocation and replacement under a statutory delegation (s.269SD(3) of the Customs Act 1901).\n- Who pays or bears cost: if the Schedule 4 item confers lower or zero duty, the government forgoes tariff revenue on qualifying imports; that is an indirect cost to the budget (diffuse). The concentrated beneficiaries are importers of the specific machines (they may pay lower customs duty or be eligible for concession).\n- Behavioural change: eligible importers will present the new TCO number and classification to obtain the concession at import. Importers of substitute goods may shift sourcing if this tariff treatment changes relative prices.\n\nImplementation, compliance and risks (mechanical trade‑offs)\n\n- Administrative burden: customs brokers and importers must match their shipments to the precise technical description in the Order to claim the concession. The Order’s detailed technical description reduces ambiguity but raises the risk of classification disputes if models differ slightly.\n- Discretion and oversight: the instrument is an exercise of an existing delegated administrative power to revoke and re‑issue tariff concession orders. It does not create a new discretionary scheme; it changes which TCO number and Schedule 4 item attach to a particular product description.\n- Incentives and substitution: by setting tariff treatment for a narrowly defined product, the instrument creates concentrated benefits for importers of that product. That may encourage importation of the specified machines over alternatives, depending on how the concession alters landed costs.\n- Implementation risk: the principal operational issue is accurate matching of imported goods to the Order’s detailed description; misclassification or minor technical differences may result in disputes or retrospective duties.\n\nSource claims and testing against costs and trade‑offs\n\n- The instrument’s stated purpose is administrative (to revoke one TCO and replace it with another covering the same described goods). The concrete costs are reduced tariff revenue on qualifying imports and the administrative cost to customs to maintain and apply the new order. The benefits are concentrated to importers of the covered machines (they obtain the concession), while costs are diffuse in the form of foregone tariff revenue. There is limited scope for broad effects because the measure applies to a narrowly specified class of machines.\n\nRelevant legal hooks cited in the instrument\n\n- Made under s.269SD(3) of the Customs Act 1901.\n- Operative effect relates to Item entries in Part III of Schedule 4 to the Customs Tariff Act 1995 (the Schedule 4 item listed in the new Order determines the applicable tariff treatment).\n\nBottom line\n\n- This instrument is an administrative revocation-and-replacement of a specific Tariff Concession Order for a narrowly defined model of order pickers. It changes which TCO number and Schedule 4 item are attached to that product description, enabling importers of qualifying machines to claim the tariff treatment specified by Schedule 4 from the stated effective date. The change is technical and limited in scope; the primary consequences are administrative (for customs and importers) and fiscal (foregone duty on qualifying imports)."},"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-61-2006-tariff-concession-order-0612223","history":"/api/acts/tariff-concession-revocation-order-61-2006-tariff-concession-order-0612223/history","analysis":"/api/acts/tariff-concession-revocation-order-61-2006-tariff-concession-order-0612223/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-61-2006-tariff-concession-order-0612223/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-61-2006-tariff-concession-order-0612223/important-cases","documents":"/api/acts/tariff-concession-revocation-order-61-2006-tariff-concession-order-0612223/documents"}}