{"id":"F2007L01303","name":"Tariff Concession Revocation Order 69/2007","slug":"tariff-concession-revocation-order-69-2007","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65507,"registerId":"commonwealth-F2007L01303-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 69/2007","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 0704538 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 | FORM, FILL AND SEAL MACHINE, horizontal, capable of ALL of thefollowing:(a) forming the sachet from material in roll form;(b) filling the sachet with a measured quantity of product;(c) sealing the sachetOp. 01.01.02 - TC 0704538 | 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":1719},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument remains strictly limited to revoking the specified tariff concession for the described packaging machinery. No expansion of scope beyond the original administrative purpose of withdrawing the duty exemption."},"complexity_factors":["Single operative provision revoking one specific concession","No interpretation section or defined terms","Simple goods description in basic table format","No conditional logic, exceptions, or cross-references beyond the empowering provision"],"plain_english_summary":"**What this does:** This order yanks a tax break on specific packaging machines. It cancels Tariff Concession Order 0704538, which previously allowed duty-free import of horizontal form-fill-seal machines (industrial equipment that turns roll material into sealed sachets or packets).\n\n**Who gets hit:** Any business importing these machines under customs classification 8422.40.90.\n\n**The sting:** Not only do importers now pay full customs duties, but the revocation is backdated to **20 March 2007** — *before* the original concession was even granted on 4 April 2007. This effectively nullifies the benefit from day one.\n\n**Why it matters:** If you imported one of these machines expecting the concession, you're now facing an unexpected customs duty bill. This type of retrospective revocation typically happens when Customs discovers the goods are already being made locally (defeating the purpose of the concession) or when the original order was granted in error."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-69-2007","history":"/api/acts/tariff-concession-revocation-order-69-2007/history","analysis":"/api/acts/tariff-concession-revocation-order-69-2007/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-69-2007/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-69-2007/important-cases","documents":"/api/acts/tariff-concession-revocation-order-69-2007/documents"}}