{"id":"F2007L01302","name":"Tariff Concession Revocation Order 68/2007","slug":"tariff-concession-revocation-order-68-2007","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65499,"registerId":"commonwealth-F2007L01302-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 68/2007","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(1) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0704537 made on 04.04.07, in respect of the goods described in the TABLE below. The Revocation has effect from 20.03.07. |\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| 8422.40.90 | PACKAGING MACHINES, individual serve tea bag, capable of ALL ofthe following:(a) form, fill and seal the tea bag;(b) erect and fill cartons which contain the tea bags;(c) close the filled cartonsOp. 17.09.84 - TC 0704537 | 5019.03.07 |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table...Robert Crawford......................Dated 18 April 2007 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1136},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a targeted, administrative revocation of a single tariff concession. The instrument remains strictly limited to its original purpose of cancelling the specific duty exemption for tea bag packaging machines. There is no scope creep or expansion beyond the original intent."},"complexity_factors":["Single, specific administrative action revoking one prior order","Minimal cross-referencing (only references Customs Act s 269SD(1) and the specific revoked order number)","Technical tariff classification numbering system (8422.40.90) requires specialized knowledge","Retroactive effective date creates timing complexity"],"plain_english_summary":"This order **cancels a previous tax break** (called a *tariff concession*) for importing specific tea bag packaging machines into Australia.\n\n**What it does:**\n*   Revokes Tariff Concession Order 0704537, which previously allowed certain packaging machines to be imported without paying customs duty (or at a reduced rate)\n*   The affected machines are those that make individual tea bags, pack them into cartons, and seal the cartons (tariff code 8422.40.90)\n\n**Who it affects:**\n*   Businesses importing automated tea bag packaging machinery\n*   Manufacturers who relied on the duty exemption to reduce equipment costs\n\n**Why it matters:**\n*   Imports of these machines will now attract customs duty, increasing costs for affected businesses\n*   The revocation takes effect from **20 March 2007** (backdated), meaning imports after that date are affected even though the order was signed on 18 April 2007"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-68-2007","history":"/api/acts/tariff-concession-revocation-order-68-2007/history","analysis":"/api/acts/tariff-concession-revocation-order-68-2007/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-68-2007/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-68-2007/important-cases","documents":"/api/acts/tariff-concession-revocation-order-68-2007/documents"}}