{"id":"F2007L01512","name":"Tariff Concession Revocation Order 86/2007 - Tariff Concession Order 0705890/0705891","slug":"tariff-concession-revocation-order-86-2007-tariff-concession-order-0705890-0705891","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65979,"registerId":"commonwealth-F2007L01512-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 86/2007 - Tariff Concession Order 0705890/0705891","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 0614220 made on 09.11.06, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07; 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| 7306.61.00 | TUBES, cold drawn, carbon steel, hollow frame profile, havingANY of the following sectional dimensions:Length Width Wall Thickness(a) 90 mm 41 mm 2.0 mm;(b) 104 mm 43 mm 2.5 mm;(c) 104 mm 43 mm 3.0 mmOp. 01.01.07 - TC 0614220 | 50N/A |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 08 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| 7306.61.00 | TUBES, cold drawn, carbon steel, hollow frame profile, havingANY of the following sectional dimensions:Length Width Wall Thickness(a) 90 mm 41 mm 2.0 mm;(b) 104 mm 43 mm 2.5 mm;(c) 104 mm 43 mm 3.0 mmOp. 01.01.07 - TC 0705890 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 7306.69.00 | TUBES, cold drawn, carbon steel, hollow frame profile, havingANY of the following sectional dimensions:Length Width Wall Thickness(a) 90 mm 41 mm 2.0 mm;(b) 104 mm 43 mm 2.5 mm;(c) 104 mm 43 mm 3.0 mmOp. 01.01.07 - TC 0705891 | 50  |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 08 May 2007 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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not materially broaden the original subject matter. It revokes an earlier TCO and replaces it with two TCOs that describe the same physical goods with identical dimensional specifications but allocate them to two tariff headings. That is an administrative reclassification/splitting rather than an expansion of scope beyond the original intent to provide a tariff concession for these specific tubes."},"complexity_factors":["Short instrument: revocation of one TCO and creation of two replacement TCOs","Single substantive product description (cold-drawn carbon steel hollow frame profile tubes) repeated across entries","Two tariff classifications referenced (7306.61.00 and 7306.69.00)","Cross-reference to section 269SD(2) of the Customs Act 1901 (legal power to revoke/make TCOs)","Link to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (establishes concession application)","One effective date (01.01.07) applying to revocation and replacements"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It revokes an earlier Tariff Concession Order (TCO No. 0614220) made under section 269SD(2) of the Customs Act 1901 and replaces it with two new Tariff Concession Orders (TCO Nos. 0705890 and 0705891).  The revocation and substitutions take effect from 1 January 2007.\n\n- The new TCOs cover specific cold-drawn carbon steel tubes (hollow frame profile) described by exact sectional dimensions and allocate them to two separate customs tariff classifications: 7306.61.00 and 7306.69.00.\n\n- Each entry is linked to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, which is the statutory mechanism that makes a tariff concession (a reduced or nil rate of duty) apply to goods specified in a TCO.\n\n\n**Who this affects**\n\n- Importers and customs brokers who bring these specific cold-drawn carbon steel tubes into Australia. They must match their imported goods to the exact descriptions and the correct tariff classification to claim the concession.\n\n- Customs officers and the Department administering tariff concessions — they will apply the new TCO numbers and the two tariff lines when processing entries.\n\n- Domestic firms that compete with, or buy, these imported tubes may be affected indirectly through changes in import pricing or supply, depending on whether the concession changes duty outcomes for particular shipments.\n\n\n**Why it matters (practical effects and mechanics)**\n\n- The instrument is administrative: it changes which TCO number applies and splits the product description across two tariff headings. That can alter how import declarations are prepared and which tariff code is quoted to claim the concession.\n\n- If an importer classifies the goods under the wrong of the two tariff headings, they risk having the concession refused, potential duty assessments, or delays while classification is resolved.\n\n- The link to Item 50, Schedule 4 means an importer matching the precise description and tariff classification can rely on the concession specified by that Schedule item (subject to normal customs checks).\n\n\n**Stated purpose and practical test**\n\n- The instrument itself states (by its terms) that it revokes a prior TCO and replaces it with two new TCOs effective from the same date. That is the explicit legal purpose: to change which TCO(s) apply to the described goods.\n\n- In practical terms this appears to be a reclassification/administrative correction: the same physical goods are described, but the instrument assigns them to two tariff headings instead of one. The concrete effects are administrative (different TARIC-like codes to use on import documentation) and possibly material if the two headings attract different duty outcomes or interpretative issues.\n\n\n**Costs, incentives and implementation issues**\n\n- Compliance cost: minimal one-off effort for importers and brokers to update paperwork and systems to use the new TCO numbers and tariff headings.\n\n- Behavioural incentive: importers are incentivised to ensure accurate classification; some may seek binding rulings if classification uncertainty affects duty liabilities.\n\n- Concentrated benefits and costs: benefits are concentrated on importers who successfully rely on the concession; costs (administrative) are diffuse across import community and customs administration.\n\n- Implementation risk: potential for disputes or delays due to misclassification between 7306.61.00 and 7306.69.00, or clerical errors in quoting the new TCO numbers.\n\n\n**Who decides and who pays**\n\n- Decision-maker: a delegate of the Chief Executive Officer (Customs delegate) issued the revocation and replacement under the statutory power cited.\n\n- Who pays: importers bear any compliance or duty consequences of misclassification; the public administration implements and enforces the change.\n\n\n**Net description**\n\n- This is an administrative order that replaces one tariff concession entry with two, keeping the same effective date and maintaining the linkage to Schedule 4 Item 50. The main practical effect is to change how the specified tubes are recorded and classified for concessional tariff treatment at import.\n"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument that maintains the same scope as the original concession. The revocation and replacement covers identical goods with the same dimensional specifications. The only change is technical: splitting the concession across two tariff classifications (7306.61.00 and 7306.69.00) rather than one, which likely reflects a customs classification ruling or harmonized system update rather than an expansion of scope."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term (the delegate's authority under Section 269SD(2))","No nested conditional logic—straightforward revocation and replacement structure","Minimal cross-referencing (only references to the Customs Act 1901, Customs Tariff Act 1995, and the specific tariff codes)","Tabular format makes the operative provisions immediately clear","Single operative date with no exceptions or phase-in periods"],"plain_english_summary":"This Order cancels an existing tariff concession (TC 0614220) for certain cold‑drawn carbon steel hollow tubes used for frames and replaces it with two new concessions (TC 0705890 and TC 0705891). It affects importers of those specific tube sizes and competing Australian manufacturers, reflecting a technical reclassification (split into tariff codes 7306.61.00 and 7306.69.00) that may alter duty treatment and took effect from 1 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-86-2007-tariff-concession-order-0705890-0705891","history":"/api/acts/tariff-concession-revocation-order-86-2007-tariff-concession-order-0705890-0705891/history","analysis":"/api/acts/tariff-concession-revocation-order-86-2007-tariff-concession-order-0705890-0705891/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-86-2007-tariff-concession-order-0705890-0705891/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-86-2007-tariff-concession-order-0705890-0705891/important-cases","documents":"/api/acts/tariff-concession-revocation-order-86-2007-tariff-concession-order-0705890-0705891/documents"}}