{"id":"F2008L03862","name":"Tariff Concession Revocation Order 83/2008 - Tariff Concession Order 0818659","slug":"tariff-concession-revocation-order-83-2008-tariff-concession-order-0818659","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75494,"registerId":"commonwealth-F2008L03862-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 83/2008 - Tariff Concession Order 0818659","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Paul Mercer a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0718439 made on 31.01.08, in respect of the goods described in TABLE A below. This Revocation has effect from 29.10.07; 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| 4011.20.00 | TYRES, BUS OR LORRY, being ANY of the following:(a) bias ply, of a minimum of 8 ply construction rating, inANY of the following rim diameter sizes:(i) 10 inch;(ii) 12 inch;(iii) 13 inch;(iv) 14 inch;(v) 15 inch;(vi) 16 inch;(vii) 17 inch;(viii) 20 inchOR(b) in ANY of the following size specifications:(i) 700R15;(ii) 750R15;(iii) 1 000R15;(iv) 1 100R22;(v) 1 100-22;(vi) 12R22.5;(vii) 1 200R24;(viii) 1 200-24;(ix) 235/75R22.5;(x) 295/80R22.5Op. 29.10.07 - TC 0718439 | 50N/A |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Paul Mercer..........................Dated 17 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| 4011.20.00 | TYRES, BUS OR LORRY, being ANY of the following:(a) bias ply, of a minimum of 8 ply construction rating, inANY of the following rim diameter sizes:(i) 10 inch;(ii) 12 inch;(iii) 13 inch;(iv) 14 inch;(v) 15 inch;(vi) 16 inch;(vii) 17 inch;(viii) 20 inchOR(b) in ANY of the following size specifications:(i) 7.00R15;(ii) 7.50R15;(iii) 10.00R15;(iv) 11.00R22;(v) 11.00-22;(vi) 12R22.5;(vii) 12.00R24;(viii) 12.00-24;(ix) 235/75R22.5;(x) 295/80R22.5Op. 29.10.07 - TC 0818659 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Paul Mercer..........................Dated 17 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 straightforward technical amendment replacing one tariff concession with another covering substantially the same goods. The scope remains limited to specific bus and lorry tyres under customs classification 4011.20.00. There is no expansion beyond the original purpose of granting duty concessions for these specific tyre types."},"complexity_factors":["Very short instrument (2 pages)","Only 2 defined elements: the revoked order and the replacement order","No nested conditional logic—simple revocation and replacement structure","Single cross-reference to Customs Act 1901 section 269SD(3) and Customs Tariff Act 1995 Schedule 4","Technical complexity limited to specific tyre size nomenclature and customs classification code 4011.20.00","No exceptions or exemptions within the instrument itself"],"plain_english_summary":"The decision cancels Tariff Concession Order 0718439 and replaces it with a new TCO (0818659) for certain bias-ply bus and lorry tyres, updating the tyre-size notation from spaced thousand separators to standard decimal formats. \n\nIt affects importers, wholesalers, retailers and customs brokers because the corrected description ensures the concession applies to the intended tyre sizes, preventing wrongful duty charges or improper exemptions."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument revokes TCO 0718439 and substitutes TCO 0818659 with revised product wording for the same tariff heading and Schedule 4 item (item 50). The replacement alters the listed tyre-size notations and some size entries (compare Table A and Table B), which may change which specific tyre models qualify for the concession. The legal effect is backdated to 29 October 2007, so qualifying status of imports from that date onward could differ under the new wording."},"complexity_factors":["Technical specificity of product description (precise tyre sizes, ply and rim diameters) increases interpretation difficulty.","Retroactive effect (operative from 29.10.2007 though instrument dated 17.07.2008) raises compliance and audit risk for past imports.","Change is textual/terminological rather than clearly substantive (e.g. numeric notation differences such as \"700R15\" v. \"7.00R15\"), creating ambiguity over whether scope materially changed.","Reliance on Schedule 4 item number (item 50) means small description shifts can alter tariff concession eligibility.","Administrative decision by a CEO delegate under s.269SD(3) centralises discretion over revocation and replacement.","No explanatory reasoning in the instrument limits predictability for importers and customs-advice providers.","Potential for retrospective disputes between importers and customs authorities about which past imports qualified."],"plain_english_summary":"This Order cancels Tariff Concession Order 0718439 and substitutes Tariff Concession Order 0818659 for certain bus or lorry tyres (Customs Tariff 4011.20.00), backdated to 29 October 2007. Mechanically, it keeps the same Schedule 4 item (item 50) but replaces the detailed tyre-size and construction descriptions that determine which imports qualify. Importers of the listed tyres must match the new written specifications to claim the tariff treatment; the delegate of the CEO issued the change under s.269SD(3) of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-83-2008-tariff-concession-order-0818659","history":"/api/acts/tariff-concession-revocation-order-83-2008-tariff-concession-order-0818659/history","analysis":"/api/acts/tariff-concession-revocation-order-83-2008-tariff-concession-order-0818659/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-83-2008-tariff-concession-order-0818659/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-83-2008-tariff-concession-order-0818659/important-cases","documents":"/api/acts/tariff-concession-revocation-order-83-2008-tariff-concession-order-0818659/documents"}}