{"id":"F2006L03087","name":"Tariff Concession Revocation Order 85/2006 - Tariff Concession Order 0616193","slug":"tariff-concession-revocation-order-85-2006-tariff-concession-order-0616193","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":60368,"registerId":"commonwealth-F2006L03087-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 85/2006 - Tariff Concession Order 0616193","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Conor Annesley a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0609673 made on 11.08.06, in respect of the goods described in TABLE A below. This Revocation has effect from 01.06.06; 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| 8431.39.00 | GEARS, CONVEYOR DRIVEOp. 01.06.06 - TC 0609673 | 50N/A |\n| ---------- | ---------------------------------------------- | ----- |\n\n| This is page 1 of 1 Page of the above Table...Conor Annesley.......................Dated 09 September 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| 8483.40.90 | GEARS, CONVEYOR DRIVEOp. 01.06.06 - TC 0616193 | 50  |\n| ---------- | ---------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Conor Annesley.......................Dated 09 September 2006 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not broaden the policy scope; it effects an administrative substitution of one Tariff Concession Order for another and keeps the same Schedule 4 concession item (Item 50). In substance the concession treatment for the goods is maintained while the tariff classification and TCO identifier are updated, so the scope has not grown beyond the original, narrow administrative purpose."},"complexity_factors":["Very short instrument (single revocation/replacement)","Only two tariff classifications involved (8431.39.00 and 8483.40.90)","Single Schedule 4 item referenced (Item 50)","One statutory cross-reference (s.269SD(2) of the Customs Act 1901)","Retroactive effective date (01.06.2006) adds minor procedural complexity","No nested exceptions or multiple defined terms","Administrative signature by a delegate (no multi-agency processes specified)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It revokes one tariff concession order (TCO No. 0609673) and replaces it with another (TCO No. 0616193). The revocation and replacement are made under section 269SD(2) of the Customs Act 1901 (see paragraph (a) and (b) of the Order).  \n- The revocation is given effect from 1 June 2006 (the Order is dated 9 September 2006 but specifies the earlier date as the date of effect).  \n- The Order substitutes a new tariff classification entry for the goods in question: the goods previously recorded under tariff heading 8431.39.00 (“GEARS, CONVEYOR DRIVE” under TCO 0609673) are now recorded under tariff heading 8483.40.90 (“GEARS, CONVEYOR DRIVE” under TCO 0616193).  \n- Table B says the goods in Column 1 are goods to which the Schedule 4, Part III item shown in Column 2 applies (here, item number 50). That means the specified concession item in Schedule 4 of the Customs Tariff Act 1995 continues to apply to these goods under the new TCO entry.\n\n**Who this affects**\n\n- Importers (and their customs brokers) who import conveyor-drive gears described in the Tables.  \n- Customs and Border Protection officials who administer tariff classifications and apply Schedule 4 concessions.  \n- Any business or person who relied on TCO 0609673 for classification, duty treatment, or paperwork between 1 June 2006 and the date the replacement was made.\n\n**Why it matters (practical consequences)**\n\n- Tariff classification changed from 8431.39.00 to 8483.40.90 for the listed goods while retaining the same Schedule 4 item number (50). Practically, importers must use the new TCO number and tariff classification for future customs entries.  \n- Because the Order is effective from 1 June 2006, the change is retrospective to that date. That can matter for duty liability, refunds or corrections for goods entered during the interval (importers or the administration may need to adjust past entries).  \n\n**Mechanisms, incentives and trade-offs**\n\n- Who decides: a delegate of the Chief Executive Officer of the relevant agency made the revocation and replacement (signature block: Conor Annesley).  \n- Who pays / who benefits: any importer of these specific gears gains (or retains) the treatment conferred by Schedule 4 Item 50 under the new TCO entry; any change in duty position for goods already entered during the retrospective period could create either liabilities or refunds for importers and corresponding administrative costs for customs.  \n- Behavioural change required: importers and brokers must start using the new TCO number and tariff heading on customs documentation; customs officers apply the new entry when checking or auditing imports.  \n- Costs and implementation risk: the instrument is administrative and narrowly targeted, so direct economic effects are concentrated (importers of these parts). The main costs are administrative: reclassifying entries, adjusting past entries if necessary, and internal compliance costs for importers and customs. The retrospective effective date increases implementation complexity because it may require amendments or refund/adjustment procedures for earlier import declarations.  \n\n**Source claims and testing them against practical effects**\n\n- The Order’s stated action is a straight revocation-and-replacement of a TCO entry (paragraphs (a) and (b)). That claim is borne out by the Tables showing the old and new tariff numbers and the same Schedule 4 item number.  \n- The Order does not explain the policy reason for changing the tariff heading (for example, correcting a classification error or reflecting an updated tariff subheading). Mechanically, it achieves the same concessional treatment (Schedule 4 item 50) for the goods under a different numeric tariff heading.  \n\n**Net implication**\n\n- This is an administrative amendment: it preserves the Schedule 4 concession for the identified conveyor-drive gears while changing their tariff classification number and TCO identifier. The principal practical effect is on customs paperwork and any retrospective adjustments for entries made from 1 June 2006 onward."},"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 narrow, technical amendment maintaining the original scope—ensuring conveyor drive gears retain duty-free status under the correct tariff classification. The scope has not expanded beyond the specific goods originally covered."},"complexity_factors":["Single, specific administrative action affecting only one product category","No defined terms section—relies on external references to the Customs Act 1901 and Customs Tariff Act 1995","Simple two-part structure: revocation followed by replacement","Minimal conditional logic—only specifies effective dates and classification codes","No nested exceptions or elaborate procedural requirements","Document is 1 page with two simple tables"],"plain_english_summary":"This order swaps the tariff concession that applies to certain conveyor drive gears: it cancels an earlier concession and replaces it with a new one that moves the goods from one customs tariff code to another. Importers and customs brokers are affected because the change preserves the duty-free treatment of these gears under the correct legal category. The amendment is retrospective to 1 June 2006."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-85-2006-tariff-concession-order-0616193","history":"/api/acts/tariff-concession-revocation-order-85-2006-tariff-concession-order-0616193/history","analysis":"/api/acts/tariff-concession-revocation-order-85-2006-tariff-concession-order-0616193/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-85-2006-tariff-concession-order-0616193/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-85-2006-tariff-concession-order-0616193/important-cases","documents":"/api/acts/tariff-concession-revocation-order-85-2006-tariff-concession-order-0616193/documents"}}