{"id":"F2006L02946","name":"Tariff Concession Revocation Order 81/2006 - Tariff Concession Order 0613241","slug":"tariff-concession-revocation-order-81-2006-tariff-concession-order-0613241","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":60212,"registerId":"commonwealth-F2006L02946-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 81/2006 - Tariff Concession Order 0613241","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Conor Annesley a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0516759 made on 03.03.06, in respect of the goods described in TABLE A below. This Revocation has effect from 06.12.05; 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| 8431.39.00 | PARTS, COAL FEEDER, gravimetric, comprising BOTH of thefollowing:(a) gates;(b) chutesOp. 06.12.05 - TC 0516759 | 5006.12.05 |\n| ---------- | -------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Conor Annesley.......................Dated 29 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| 8431.39.00 | PARTS, COAL FEEDER, gravimetric, comprising ANY of thefollowing:(a) gates;(b) chutesOp. 06.12.05 - TC 0613241 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Conor Annesley.......................Dated 29 August 2006 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Yes. The replacement TCO broadens the scope of the concession. The original order limited the covered goods to parts that comprised BOTH gates and chutes (i.e. assemblies containing both components). The new order covers parts comprising ANY of the listed items (gates or chutes), thereby expanding eligibility to single components that previously fell outside the concession. The change is explicit in Table A versus Table B and is applied retrospectively to 6 December 2005."},"complexity_factors":["Very short instrument (two-line revocation and replacement plus two one-line item descriptions).","Single tariff classification affected (8431.39.00).","One substantive textual change: ‘BOTH’ → ‘ANY’ (narrow → broader scope).","Limited cross-references: relies on s269SD(3) of Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995 only.","Retrospective effect stated (date of effect 06.12.05) introduces a modest procedural complexity."],"plain_english_summary":"**What this instrument does (mechanics)**\n\n- This is a revocation-and-replacement order made under section 269SD(3) of the Customs Act 1901. It cancels an earlier Tariff Concession Order (TCO No. 0516759) and substitutes a new TCO (TCO No. 0613241) in its place. The revocation and the new TCO are treated as having effect from 6 December 2005.\n\n- The cancelled TCO covered goods classified at 8431.39.00 described as: “PARTS, COAL FEEDER, gravimetric, comprising BOTH of the following: (a) gates; (b) chutes.”\n\n- The replacement TCO covers the same tariff classification (8431.39.00) but changes the product description to: “PARTS, COAL FEEDER, gravimetric, comprising ANY of the following: (a) gates; (b) chutes.” In plain terms, the new wording allows either gates alone or chutes alone (or both) to fall within the concession, whereas the old wording required parts that included both gates and chutes together.\n\n**Who is affected**\n\n- Importers and suppliers of parts for gravimetric coal feeders: specifically businesses that import or sell gates and/or chutes used in coal feeders.\n- Customs brokers and clearing agents who classify and lodge imports under the Customs Tariff.\n- The Australian Government (Customs/Revenue), to the extent that changing the concession affects the amount of duty collected on these parts.\n\n**Why it matters (practical effects and immediate incentives)**\n\n- Scope change: By widening the description from “both” to “any”, the replacement order expands which imported components qualify for the Schedule 4 concession item listed in Column 2. That means single components (gates or chutes) that previously did not meet the description may now qualify.\n\n- Financial incentives: Eligible importers may pay lower customs duty or obtain preferential treatment under the Schedule 4 item (the Order ties the goods to the specified item in Part III of Schedule 4 to the Customs Tariff Act 1995). This concentrates direct benefit on importers and suppliers of those individual parts.\n\n- Fiscal effect and distribution: Any reduction in revenue is a diffuse cost borne by the government’s budget but concentrated benefits accrue to the firms that import those parts. The order’s retrospective effect (back to 6 December 2005) can also create gains or adjustments for imports already entered during that period.\n\n- Compliance and administrative effects: Customs officers and brokers must apply the new descriptive test when classifying imports. The change is a straightforward textual amendment but requires reapplication of classification practices and may produce borderline disputes over whether particular items are “gates” or “chutes.”\n\n**Trade‑offs, risks and practical considerations**\n\n- Trade‑off: The measure reduces the narrowness of eligibility (more importers qualify) at the cost of potentially lower tariff revenue and more borderline classification cases.\n\n- Retrospectivity: The order takes effect from 6 December 2005. That retrospective operation can create administrative workload (amending previous entries, claiming refunds or adjustments) and creates legal uncertainty for past imports during that period.\n\n- Implementation risk: The substantive change is small (one word: BOTH → ANY) and thus low in legal complexity, but it changes the boundary of the concession. Disputes are likely to focus on factual characterisation of imported items (are they properly described as a ‘gate’ or a ‘chute’ for a gravimetric coal feeder?).\n\n- Opportunity cost and substitution: Importers might import single components rather than full assemblies where previously assembly had been required to obtain the concession. That could shift purchasing and sourcing behaviour.\n\n**Source claim and testing**\n\n- The instrument’s mechanical purpose is explicit: revoke an earlier TCO and substitute a new TCO with a broader description. The likely intention (as stated in the instrument’s effect) is to alter which goods qualify for the Schedule 4 item. That claim is supported by the text: Table A (old wording) versus Table B (new wording). The concrete cost and incentive effects described above follow directly from that textual change (expanded eligibility, retrospective application, classification work for Customs and importers).\n\n(References: revocation under s.269SD(3) of the Customs Act 1901; Tables A and B in the Order.)"},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow scope. It continues to regulate tariff concessions for specific coal feeder parts under the same customs classification. The change from 'BOTH' to 'ANY' is a modification of eligibility criteria within the existing scope, not an expansion into new product categories or policy areas."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revocation + replacement","Single substantive change: 'BOTH' replaced with 'ANY'","No nested conditions or exceptions","Clear tabular format with only 2 columns","No cross-references to other legislation beyond the enabling Act"],"plain_english_summary":"This Order revokes an earlier tariff concession for parts of gravimetric coal feeders and replaces it with a new one that broadens eligibility: where the old concession required both gates and chutes together, the new order allows parts that include either gates or chutes (or both) to qualify. It affects importers, brokers, manufacturers and suppliers of these mining/power-generation parts, easing duty relief claims and lowering import costs. Effective 6 December 2005 (tariff code 8431.39.00)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-81-2006-tariff-concession-order-0613241","history":"/api/acts/tariff-concession-revocation-order-81-2006-tariff-concession-order-0613241/history","analysis":"/api/acts/tariff-concession-revocation-order-81-2006-tariff-concession-order-0613241/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-81-2006-tariff-concession-order-0613241/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-81-2006-tariff-concession-order-0613241/important-cases","documents":"/api/acts/tariff-concession-revocation-order-81-2006-tariff-concession-order-0613241/documents"}}