{"id":"F2007L01510","name":"Tariff Concession Revocation Order 84/2007 - Tariff Concession Order 0705893","slug":"tariff-concession-revocation-order-84-2007-tariff-concession-order-0705893","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65969,"registerId":"commonwealth-F2007L01510-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 84/2007 - Tariff Concession Order 0705893","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 0702189 made on 15.02.07, in respect of the goods described in TABLE A below. This Revocation has effect from 16.11.06; 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| 8426.41.00 | HANDLERS, MATERIAL, having ALL of the following:(a) diesel engine output NOT less than 95 kW and NOT greaterthan 210 kW;(b) action radius NOT less than 7 metres and NOT greater than20 metres;(c) operating weight NOT less than 20 tonnes and NOTgreater than 65 tonnes;(d) compact boom NOT greater than 12 metres;(e) loading stick NOT less than 2 metres and NOT greater than10 metres;(f) elevated cabin;(g) 4-point outriggers;(h) solid rubber tyresOp. 16.11.06 - TC 0702189 | 50N/A |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 10 May 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| 8479.89.90 | HANDLERS, MATERIAL, having ALL of the following:(a) diesel engine output NOT less than 95 kW and NOT greaterthan 210 kW;(b) action radius NOT less than 7 metres and NOT greater than20 metres;(c) operating weight NOT less than 20 tonnes and NOTgreater than 65 tonnes;(d) compact boom NOT greater than 12 metres;(e) loading stick NOT less than 2 metres and NOT greater than10 metres;(f) elevated cabin;(g) 4-point outriggers;(h) solid rubber tyresOp. 16.11.06 - TC 0705893 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 10 May 2007 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The legal classification applied to the same described goods is changed: the instrument replaces TCO 0702189 with TCO 0705893, moving the goods from tariff heading 8426.41.00 to 8479.89.90 with effect from 16 November 2006. The goods description and Schedule 4 item remain the same, so substantive product coverage is unchanged but the tariff heading and resulting customs treatment are altered."},"complexity_factors":["Change is mechanical reclassification between two tariff headings (8426.41.00 → 8479.89.90) rather than alteration of the goods description.","Narrow, technical product specification (items (a)–(h)) requires precise matching of imported machinery to the instrument to determine coverage.","Retrospective operative date (effective from 16.11.2006) may affect past entries, corrections or audits.","Administrative decision by a CEO delegate under s.269SD(2) of the Customs Act 1901 — limited discretion but centralised administrative control.","Implications for duty liability, statistical coding and compliance procedures for importers and customs brokers despite low procedural complexity.","Document format references Schedule 4 Item Number (50) which interacts with tariff treatment rules and concessions."],"plain_english_summary":"This instrument revokes Tariff Concession Order 0702189 and replaces it with Tariff Concession Order 0705893, reclassifying a specified class of diesel-powered material handlers (defined by engine power, action radius, weight, boom/loader dimensions, cabin, outriggers and tyres) from tariff heading 8426.41.00 to 8479.89.90. It takes effect from 16 November 2006.\n\nIt affects importers and customs brokers: the customs classification for these machines (and thus duty treatment, statistical coding and entry compliance) changes. The change is made by a delegate of the Chief Executive Officer under the Customs Act; importers must use the new code when lodging entries."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative correction/reclassification. The scope remains limited to the specific material handlers described. The change from tariff heading 8426.41.00 to 8479.89.90 reflects a reclassification of the same goods rather than an expansion of scope. The concession itself (duty-free entry under Schedule 4 Item 50) remains unchanged."},"complexity_factors":["Highly specific technical specifications for goods (8 separate criteria with precise measurements)","Cross-references to multiple pieces of legislation: Customs Act 1901 (section 269SD(2)), Customs Tariff Act 1995 (Schedule 4, Part III)","Retrospective operation (effect from 16.11.06 despite being made in May 2007)","Tabular format with dual operation (revocation and replacement in single instrument)","Requires understanding of tariff classification system (HS codes) and concession orders"],"plain_english_summary":"This Order revokes an earlier tariff concession that exempted certain imported material handlers from customs duty and replaces it with a new concession for the same machines under a different tariff classification (now 8479.89.90).  \n\nIt affects importers of specified heavy material-handling machines meeting the listed technical specs, preserves the same duty concession (no customs duty), changes the code used on customs declarations, and operates retrospectively from 16 November 2006."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-84-2007-tariff-concession-order-0705893","history":"/api/acts/tariff-concession-revocation-order-84-2007-tariff-concession-order-0705893/history","analysis":"/api/acts/tariff-concession-revocation-order-84-2007-tariff-concession-order-0705893/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-84-2007-tariff-concession-order-0705893/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-84-2007-tariff-concession-order-0705893/important-cases","documents":"/api/acts/tariff-concession-revocation-order-84-2007-tariff-concession-order-0705893/documents"}}