{"id":"F2008L03847","name":"Tariff Concession Revocation Order 71/2008","slug":"tariff-concession-revocation-order-71-2008","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75469,"registerId":"commonwealth-F2008L03847-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 71/2008","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0708765 made on 20.08.07, in respect of the goods described in the TABLE below. The Revocation has effect from 30.08.07. |\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| 8428.39.00 | CONVEYORS, PRODUCT TRANSFER, TOBACCO PROCESSING being ANY ofthe following:(a) vibratory conveyors;(b) screen conveyors;(c) vibratory screen conveyors;(d) elevating conveyors;(e) reversible conveyors;(f) horizontal conveyorsOp. 08.06.07 - TC 0708765 | 5029.08.07 |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table...Paul Coleman......................Dated 25 October 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2170},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the administrative function stated in the title: revoking a specific tariff concession. There is no expansion of scope beyond the original machinery covered by the concession order."},"complexity_factors":["Single-page instrument with one operative provision","Limited cross-referencing (only to Customs Act 1901 sections 269SC(1) and (3))","Specific, enumerated list of goods with precise customs tariff classification","No conditional exceptions or nested legislative provisions","Clear, unambiguous delegation from the Chief Executive Officer"],"plain_english_summary":"This order **cancels a tax break** for importing specific tobacco processing machinery.\n\n**What it does**\nIt revokes (cancels) Tariff Concession Order 0708765, which previously allowed certain conveyor systems to be imported into Australia without paying full customs duty, or at a reduced rate.\n\n**Which products are affected?**\nSix types of conveyors used in tobacco manufacturing, classified under customs code **8428.39.00**:\n*   Vibratory conveyors\n*   Screen conveyors\n*   Vibratory screen conveyors\n*   Elevating conveyors\n*   Reversible conveyors\n*   Horizontal conveyors\n\n**Timing**\nThe revocation takes effect from **30 August 2007**, even though the order was signed on 25 October 2007. This backdating means the concession stopped applying the day after it was originally made (it originally started on 20 August 2007).\n\n**Who is impacted?**\nTobacco companies and equipment importers must now pay standard customs duties on these conveyor systems instead of importing them duty-free."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-71-2008","history":"/api/acts/tariff-concession-revocation-order-71-2008/history","analysis":"/api/acts/tariff-concession-revocation-order-71-2008/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-71-2008/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-71-2008/important-cases","documents":"/api/acts/tariff-concession-revocation-order-71-2008/documents"}}