{"id":"F2008L03214","name":"Tariff Concession Revocation Order 66/2008 - Tariff Concession Order 0805659","slug":"tariff-concession-revocation-order-66-2008-tariff-concession-order-0805659","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75302,"registerId":"commonwealth-F2008L03214-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 66/2008 - Tariff Concession Order 0805659","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Paul Mercer a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0721997 made on 14.03.08, in respect of the goods described in TABLE A below. This Revocation has effect from 27.12.07; 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| 8477.80.00 | PLASTICS EXTRUSION LINE, comprising ALL of the following:(a) play-offs;(b) dancers;(c) haul off capstans;(d) guides;(e) conveyors;(f) extruders;(g) crossheads;(h) distributors;(i) pumps;(j) lasers;(k) coolers;(l) dryers;(m) markers;(n) take-ups;(o) cable trays;(p) power supply cabinetsOp. 27.12.07 - TC 0721997 | N/A |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the instrument...Paul Mercer..........................Dated 25 June 2008 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| 8477.80.00 | PLASTICS EXTRUSION LINE, comprising ALL of the following:(a) pay-offs;(b) dancers;(c) haul off capstans;(d) guides;(e) conveyors;(f) extruders;(g) crossheads;(h) distributors;(i) pumps;(j) lasers;(k) coolers;(l) dryers;(m) markers;(n) take-ups;(o) cable trays;(p) power supply cabinetsOp. 27.12.07 - TC 0805659 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Paul Mercer..........................Dated 25 June 2008 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Yes. The original Tariff Concession Order 0721997 (Table A) showed no Schedule 4 item (listed as 'N/A'); the replacement TCO 0805659 (Table B) applies Schedule 4 item 50 to the same goods. The instrument is retroactive to 27 December 2007, so tariff treatment from that date is governed by the new order. Practically, this alters which tariff concession (and associated duty treatment) applies to importers of the specified plastics extrusion line."},"complexity_factors":["Single, narrowly described subject-matter (one machinery line) limits scope and legal interaction","Technical tariff classification reference (8477.80.00) requires commodity familiarity but is routine","Retroactive effect to 27.12.2007 introduces a timing/administration consideration for past imports","Relies on administrative power under s.269SD(3) of the Customs Act 1901 (delegate discretion)","Change is procedural (revocation and replacement) rather than new regulatory framework","Effect hinges on assignment of Schedule 4 item 50, which determines duty consequences"],"plain_english_summary":"This order cancels Tariff Concession Order 0721997 and substitutes Tariff Concession Order 0805659 for a plastics extrusion line (tariff classification 8477.80.00), with effect from 27 December 2007. Mechanically, it attaches Schedule 4 item 50 to the listed machinery. Importers and purchasers of that equipment are directly affected because the change alters which tariff concession—and therefore what duty treatment—applies. The change was made by a delegate under s.269SD(3) of the Customs Act 1901."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative replacement of one tariff concession order with another for identical goods. The scope remains exactly the same — plastics extrusion equipment. The only material change is the addition of an expiry mechanism (last date of effect) and correction of a typographical error."},"complexity_factors":["Very short instrument (2 pages)","Only 1 defined term implicitly referenced (the Customs Tariff classification 8477.80.00)","Simple binary structure: revocation + replacement","No nested conditional logic or cross-references beyond the basic statutory authority (Section 269SD(3) of Customs Act 1901)","Single goods description with a straightforward component list (a)-(p)","Minimal administrative text beyond the operative provisions"],"plain_english_summary":"This order cancels an existing tariff concession for plastics extrusion machinery and replaces it with a new concession that includes a specific expiry mechanism. It affects importers of extrusion lines and manufacturers who use them, ensuring the concession is time-limited and properly administered under the Customs Act. It also corrects a typographical error (“play-offs” to “pay-offs”)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-66-2008-tariff-concession-order-0805659","history":"/api/acts/tariff-concession-revocation-order-66-2008-tariff-concession-order-0805659/history","analysis":"/api/acts/tariff-concession-revocation-order-66-2008-tariff-concession-order-0805659/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-66-2008-tariff-concession-order-0805659/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-66-2008-tariff-concession-order-0805659/important-cases","documents":"/api/acts/tariff-concession-revocation-order-66-2008-tariff-concession-order-0805659/documents"}}