{"id":"F2011L01828","name":"Tariff Concession Revocation Order 93/2011","slug":"tariff-concession-revocation-order-93-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87117,"registerId":"commonwealth-F2011L01828-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 93/2011","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(1A) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0516049 made on 06.02.06, in respect of the goods described in the TABLE below. The Revocation has effect from 27.07.11. |\n| ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8419.40.00 | PLANT, MANUFACTURING, UREA, comprising ALL of the following:(a) reactors;(b) strippers;(c) decomposers;(d) concentrators;(e) condensators;(f) granulatorsOp. 15.11.05 - TC 0516049 | 5026.07.11 |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry..........................Dated 27 July 2011 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1812},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a narrow, specific administrative revocation targeting exactly one tariff concession for one category of goods (urea manufacturing plant). The scope remains precisely limited to removing the duty exemption without expansion into broader regulatory areas."},"complexity_factors":["Single page instrument with no sections or subsections","No defined terms or interpretation provisions","Direct single-item revocation with no conditional logic","Specific identification of goods via exact tariff classification (8419.40.00)","No cross-references to other legislation beyond the empowering provision (s 269SD(1A) of the Customs Act 1901)"],"plain_english_summary":"This order **cancels a tax break** for importing equipment used to manufacture urea (a type of fertiliser and industrial chemical).\n\nPreviously, Tariff Concession Order 0516049 allowed businesses to import urea manufacturing plants—including reactors, strippers, decomposers, concentrators, condensators, and granulators—without paying standard import duties. This revocation removes that exemption.\n\n**What this means:**\n- Importers of urea manufacturing equipment (tariff code 8419.40.00) must now pay full customs duties\n- The change applies to complete manufacturing plants comprising all the listed components\n- The revocation took effect on 27 July 2011\n\n**Who is affected:**\n- Chemical and fertiliser companies importing industrial urea production equipment\n- Customs brokers handling classified tariff item 8419.40.00"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-93-2011","history":"/api/acts/tariff-concession-revocation-order-93-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-93-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-93-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-93-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-93-2011/documents"}}