{"id":"F2007L01411","name":"Tariff Concession Revocation Order 80/2007 - Tariff Concession Order 0704551","slug":"tariff-concession-revocation-order-80-2007-tariff-concession-order-0704551","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65780,"registerId":"commonwealth-F2007L01411-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 80/2007 - Tariff Concession Order 0704551","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 8734879 made on 20.04.88, in respect of the goods described in TABLE A below. This Revocation has effect from 16.11.87; 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| 8479.89 | CUTTING MACHINES, sign, computer controlledOp. 16.11.87 - TC 8734879 | 50N/A |\n| ------- | -------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 30 April 2007 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 | CUTTING MACHINES, sign, computer controlledOp. 16.11.87 - TC 0704551 | 50  |\n| ---------- | -------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 30 April 2007 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not expand the legislative scope beyond the original purpose. It performs a narrow administrative task: revoking a specific earlier tariff concession order and replacing it with a corrected/new order for the same described goods, with retrospective effect. It therefore alters tariff treatment for a narrowly defined set of goods but does not introduce new policy objectives or broader regulatory powers."},"complexity_factors":["Very short instrument (2 pages) with a single substantive action: revoke one TCO and make one replacement TCO","Simple cross-reference to s269SD(2) of the Customs Act 1901 (statutory power used)","Two tariff classifications referenced (8479.89 and 8477.80.00) and one Schedule 4 item number (50)","Retrospective effective date (16.11.1987) which adds practical complexity for administration and compliance despite legal simplicity","No nested conditions, no multiple defined terms, and no multi-part exceptions"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a tariff concession revocation and replacement made under section 269SD(2) of the Customs Act 1901 by a delegate of the Chief Executive Officer (named Robert Crawford).\n- It revokes Tariff Concession Order (TCO) number 8734879 (originally made 20 April 1988) in respect of a particular type of imported goods and replaces it with a new Tariff Concession Order, TCO 0704551.\n- The revocation and the replacement are given retrospective legal effect from 16 November 1987.\n- The instrument moves the described goods from one tariff classification heading to another and records that they are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 (listed as item number 50) applies.\n\n**Which goods are affected (as described in the Tables)**\n\n- Table A (revoked entry): 8479.89 — \"CUTTING MACHINES, sign, computer controlled\" (previous TCO 8734879).\n- Table B (new entry): 8477.80.00 — \"CUTTING MACHINES, sign, computer controlled\" (new TCO 0704551), with Schedule 4 item number 50 listed.\n\n**Who this affects**\n\n- Importers and customs brokers who import the specified cutting machines (computer-controlled sign cutting machines).\n- Customs administration staff enforcing tariff classification and Schedule 4 concessions.\n- Downstream purchasers, domestic producers and distributors of such machinery (because any change in tariff treatment can change import prices or competitive dynamics).\n\n**Why it matters (practical effects and legal mechanism)**\n\n- Changing the tariff classification (from 8479.89 to 8477.80.00) can change which customs duties, taxes or tariff concessions apply to these goods because different headings and Schedule 4 entries carry different legal consequences. The instrument explicitly ties the goods to Schedule 4 item 50, which determines the concessional treatment under the Customs Tariff Act 1995.\n- The instrument is retrospective to 16 November 1987. That means the legal change is treated as having applied from that past date; in practice this can trigger administrative actions such as re‑assessing past import entries, issuing refunds or demanding additional duties, depending on how the new classification and Schedule 4 item alter liability.\n\n**Source's stated purpose and mechanical testing of likely effects**\n\n- The instrument itself does not set out a policy rationale beyond the revocation-and-replacement. One plausible administrative purpose is to correct or restate the tariff classification and ensure the correct Schedule 4 item applies to the described goods.\n- Costs and incentives: if the new classification or Schedule 4 item reduces customs duty, importers benefit (lower landed cost), and domestic competing suppliers face stronger import competition. If duties increase, importers bear higher costs and domestic suppliers gain relative protection.\n- Implementation risk and compliance burden: retrospective effect can create additional work for customs officers and importers (re‑assessments, refunds, amendments to past declarations). Importers and brokers may need to review historical entries back to 1987 to check exposure or entitlements.\n- Bureaucratic discretion: the change is made by a CEO delegate under existing statutory power. The instrument does not create a new discretionary power; it exercises an existing one to alter tariff orders.\n- Behavioural effects: importers may change sourcing, pricing or contract terms depending on whether the tariff outcome is more or less favourable. Customs clearance procedures may require amended classifications on future entries.\n\n**Who pays, who decides, and what changes in behaviour**\n\n- Who decides: the decision is made by a delegate of the Chief Executive Officer under the Customs Act 1901 (s269SD(2)).\n- Who pays: ultimate financial effects depend on whether the new classification raises or lowers duty. If duties increase, importers (and through them, buyers) pay more; if duties decrease, importers pay less and may lower prices or increase margins.\n- Behavioural change: importers and customs agents will use the new tariff classification on future import declarations; affected parties may seek refunds or face liabilities for past imports because of the retrospective date.\n\n**Practical note**\n\n- The instrument is short and technical: it focuses on revocation and re‑making of a tariff concession order for a narrowly described type of cutting machine. To determine the precise financial effect you must check (a) the duty rates and concessions tied to tariff headings 8479.89 and 8477.80.00, and (b) what Schedule 4 item 50 provides under the Customs Tariff Act 1995. The instrument itself does not state the dollar impact or state explicitly whether the change increases or decreases duty.\n\n(References in the instrument: revocation under s269SD(2) Customs Act 1901; replacement TCO 0704551; Table A and B entries, effective date 16 November 1987.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs a specific reclassification of one product type. It does not expand beyond its original purpose of correcting/updating the tariff classification for sign cutting machines."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","Single defined term (the specific goods: computer-controlled sign cutting machines)","No nested exceptions or conditional logic","Straightforward cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Simple tabular format for goods description and tariff classification"],"plain_english_summary":"This customs administrative order cancels a 1988 tariff concession for computer-controlled sign‑cutting machines and replaces it with a new concession under a different tariff classification. It affects importers, customs brokers and freight forwarders by changing which duty rate and concession conditions apply to these machines, and is given retrospective effect to 16 November 1987 to correct the historical classification."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-80-2007-tariff-concession-order-0704551","history":"/api/acts/tariff-concession-revocation-order-80-2007-tariff-concession-order-0704551/history","analysis":"/api/acts/tariff-concession-revocation-order-80-2007-tariff-concession-order-0704551/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-80-2007-tariff-concession-order-0704551/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-80-2007-tariff-concession-order-0704551/important-cases","documents":"/api/acts/tariff-concession-revocation-order-80-2007-tariff-concession-order-0704551/documents"}}