{"id":"F2006L02935","name":"Tariff Concession Revocation Order 72/2006 - Tariff Concession Order 0613442","slug":"tariff-concession-revocation-order-72-2006-tariff-concession-order-0613442","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":60193,"registerId":"commonwealth-F2006L02935-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 72/2006 - Tariff Concession Order 0613442","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Conor Annesley a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9801038 made on 24.04.98, in respect of the goods described in TABLE A below. This Revocation has effect from 04.02.98; 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| 8515.39.00 | WELDING GUNS OR TORCHES, being ANY of the following:(a) gas metal arc;(b) flux cored;(c) submerged arc;(d) tungsten inert gas;(e) carbon arc gouging;(f) manual metal arc weldingOp. 04.02.98 - TC 9801038 | 5004.02.98 |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Conor Annesley.......................Dated 16 August 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| 8515.90.00 | WELDING GUNS OR TORCHES, being ANY of the following:(a) gas metal arc;(b) flux cored;(c) submerged arc;(d) tungsten inert gas;(e) carbon arc gouging;(f) manual metal arc weldingOp. 04.02.98 - TC 0613442 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Conor Annesley.......................Dated 16 August 2006 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes Tariff Concession Order 9801038 (which covered the goods under heading 8515.39.00) and replaces it with Tariff Concession Order 0613442 that classifies the same described welding guns under heading 8515.90.00 and applies Schedule 4 item 50. That replacement alters which Schedule 4 concession applies to these imports (and thus applicable duty and administrative treatment), with effect backdated to 04.02.1998."},"complexity_factors":["Technical tariff nomenclature and the need to apply precise HS headings (8515.39.00 v 8515.90.00).","Cross‑reference to Schedule 4 item numbers in the Customs Tariff Act 1995 to determine concession entitlement (item 50).","Legal authority and administrative discretion under s269SD(2) of the Customs Act 1901.","Retroactive effect (order made 2006 but effective from 04.02.1998), which complicates liability and record‑keeping for past imports.","Operational impact on importers: reclassification can change duty payable, refund claims, and compliance/documentation obligations.","Product description covers multiple welding methods, raising potential classification ambiguity at the margins."],"plain_english_summary":"Revokes an earlier tariff concession order and replaces it with a new order that re‑classifies certain welding guns/torches from tariff heading 8515.39.00 to 8515.90.00 and attaches Schedule 4 item 50. Importers of those welding guns are affected: the change alters which concession in the Customs Tariff applies and therefore can change duty liability and administrative compliance. The order is made by a delegate under s269SD(2) of the Customs Act and takes effect from 4 February 1998."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative amendment replacing one tariff concession with another for identical goods. The scope remains limited to the specific welding equipment described and does not expand beyond the original purpose of granting duty concessions for these imports."},"complexity_factors":["Very short document (2 pages)","Only 2 defined references (Customs Act 1901 section 269SD(2), Customs Tariff Act 1995 Schedule 4)","Simple binary structure: revoke old order, make new order","No nested conditions or exceptions","Straightforward tabular format for goods description","Single operative clause with clear effective date"],"plain_english_summary":"This Tariff Concession Revocation Order under the Customs Act 1901 cancels TC 9801038 and replaces it with TC 0613442 for the same welding guns and torches (GMAW, FCAW, SAW, TIG, carbon arc gouging, MMA). It shifts their customs classification from 8515.39.00 to 8515.90.00 and is effective retrospectively from 4 February 1998, affecting importers and duties."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-72-2006-tariff-concession-order-0613442","history":"/api/acts/tariff-concession-revocation-order-72-2006-tariff-concession-order-0613442/history","analysis":"/api/acts/tariff-concession-revocation-order-72-2006-tariff-concession-order-0613442/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-72-2006-tariff-concession-order-0613442/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-72-2006-tariff-concession-order-0613442/important-cases","documents":"/api/acts/tariff-concession-revocation-order-72-2006-tariff-concession-order-0613442/documents"}}