{"id":"F2008L03860","name":"Tariff Concession Revocation Order 81/2008 - Tariff Concession Order 0818533","slug":"tariff-concession-revocation-order-81-2008-tariff-concession-order-0818533","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75490,"registerId":"commonwealth-F2008L03860-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 81/2008 - Tariff Concession Order 0818533","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Paul Mercer a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0803005 made on 11.07.08, in respect of the goods described in TABLE A below. This Revocation has effect from 09.04.08; 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| 8422.30.90 | MACHINES, BAGGING, COMPOSTOp. 09.04.08 - TC 0803005 | 50N/A |\n| ---------- | --------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Paul Mercer..........................Dated 16 July 2008 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| 8428.90.00 | MACHINES, BAGGING, COMPOSTOp. 09.04.08 - TC 0818533 | 50  |\n| ---------- | --------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Paul Mercer..........................Dated 16 July 2008 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative correction that maintains the original intent—providing tariff concession treatment for compost bagging machines. The scope has not expanded; it merely reclassifies the goods under a more appropriate tariff heading."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","Minimal defined terms (relies on external references to Customs Act 1901 and Customs Tariff Act 1995)","Simple tabular format for goods description","No nested conditions or exceptions","Single administrative action with clear effective date"],"plain_english_summary":"This decision cancels an earlier tariff concession for compost bagging machines and reissues the same duty relief under a different tariff code, maintaining the tax break but correcting the classification. It affects businesses importing these machines, their customs brokers and freight forwarders, and the Australian Border Force.\n\nThe change is retrospective to 9 April 2008, so the new classification applies to imports from that date and helps avoid disputes over duty rates."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument expressly revokes TCO 0803005 and replaces it with TCO 0818533, altering the goods' tariff classification from 8422.30.90 to 8428.90.00 and specifying Schedule 4 Part III Item 50. The effective date is retroactive to 09.04.08, so the legal description and concession application for those goods change from that date."},"complexity_factors":["Uses a specific statutory power (section 269SD(2) of the Customs Act 1901) to revoke and remake a tariff concession order.","Imposes a retroactive date of effect (09.04.08), requiring retrospective application by importers and administrators.","Involves technical tariff classification codes (change from 8422.30.90 to 8428.90.00) which affect legal description and tariff treatment.","Specifies application of a Schedule 4 Part III item (Item 50), linking administrative concession treatment to the goods.","Administrative action is taken by a delegate of the CEO (Paul Mercer), concentrating decision authority in an executive delegate.","Document is short but relies on cross-reference to the Customs Tariff Act 1995 (Schedule 4), requiring users to consult that Act for full effect.","Some table entries (e.g. 'Last date of effect' N/A) create minor ambiguity that importers or officials must resolve administratively."],"plain_english_summary":"Revokes Tariff Concession Order 0803005 and replaces it with TCO 0818533, changing the tariff classification for “MACHINES, BAGGING, COMPOST” from 8422.30.90 to 8428.90.00 with effect from 9 April 2008. Importers, customs brokers and officials must apply the new TCO and the Schedule 4 Part III item (Item 50) listed to determine the correct tariff concession and compliance steps."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-81-2008-tariff-concession-order-0818533","history":"/api/acts/tariff-concession-revocation-order-81-2008-tariff-concession-order-0818533/history","analysis":"/api/acts/tariff-concession-revocation-order-81-2008-tariff-concession-order-0818533/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-81-2008-tariff-concession-order-0818533/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-81-2008-tariff-concession-order-0818533/important-cases","documents":"/api/acts/tariff-concession-revocation-order-81-2008-tariff-concession-order-0818533/documents"}}