{"id":"F2007L01511","name":"Tariff Concession Revocation Order 85/2007 - Tariff Concession Order 0705894","slug":"tariff-concession-revocation-order-85-2007-tariff-concession-order-0705894","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65974,"registerId":"commonwealth-F2007L01511-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 85/2007 - Tariff Concession Order 0705894","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 0702190 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| 8426.49.00 | 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 greaterthan 20 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) crawler mountedOp. 16.11.06 - TC 0702190 | 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 greaterthan 20 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) crawler mountedOp. 16.11.06 - TC 0705894 | 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_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":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative amendment that maintains the same scope—material handlers with identical specifications. The change is purely a reclassification of tariff codes, not an expansion or contraction of the concession's substantive coverage."},"complexity_factors":["Highly specific technical specifications for goods (7 separate criteria including engine output ranges, action radius, operating weight, boom/stick dimensions)","Cross-reference to multiple pieces of legislation: Customs Act 1901 (Section 269SD), Customs Tariff Act 1995 (Schedule 4, Part III)","Backdated effective date (16.11.06) creates temporal complexity for compliance","Tabular format with defined columns requires careful reading to match goods descriptions with tariff codes","Delegate authority structure (delegate of CEO) adds administrative law layer"],"plain_english_summary":"This decision cancels an earlier tariff concession for certain large crawler-mounted diesel material handlers and replaces it with a new concession that keeps the same machine specifications but assigns them to a different customs classification. It affects importers and customs agents because the tariff code change (and a backdated effective date of 16 Nov 2006) can alter duty treatment and concession eligibility."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument revokes Tariff Concession Order 0702190 and substitutes Tariff Concession Order 0705894. The goods' descriptive specifications are identical, but the tariff classification changes from 8426.49.00 (Table A) to 8479.89.90 (Table B). The change therefore alters the tariff heading that governs these imports (and thus the duty treatment and administrative treatment), while applying the Schedule 4 Part III item noted in Column 2. Authority for the change is s.269SD(2) of the Customs Act 1901."},"complexity_factors":["Technical tariff heading change (8426.49.00 → 8479.89.90) requiring tariff reclassification by importers and Customs","Retrospective date of effect (effective 16 Nov 2006) creating potential backdating and reconciliation issues","Use of delegated power under s.269SD(2) of the Customs Act 1901 (administrative discretion in revocation/replacement)","Goods described by detailed technical specifications (engine output, radius, weight, boom/stick lengths, elevated cabin, crawler)","Interaction with Schedule 4 to the Customs Tariff Act 1995 (application of the Part III item shown in Column 2) affecting concession application"],"plain_english_summary":"This instrument cancels an earlier tariff concession order and replaces it with a new order that reclassifies a specified type of crawler‑mounted material handler from tariff heading 8426.49.00 to 8479.89.90. Importers of those machines and Customs must treat imports under the new classification; the change takes effect from 16 November 2006 and was made under section 269SD(2) of the Customs Act 1901. It therefore alters which Schedule 4 tariff item applies to those goods and so can change duty treatment and compliance steps for importers."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-85-2007-tariff-concession-order-0705894","history":"/api/acts/tariff-concession-revocation-order-85-2007-tariff-concession-order-0705894/history","analysis":"/api/acts/tariff-concession-revocation-order-85-2007-tariff-concession-order-0705894/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-85-2007-tariff-concession-order-0705894/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-85-2007-tariff-concession-order-0705894/important-cases","documents":"/api/acts/tariff-concession-revocation-order-85-2007-tariff-concession-order-0705894/documents"}}