{"id":"F2007L02894","name":"Tariff Concession Revocation Order HS2007/19A - Tariff Concession Order 0614230","slug":"tariff-concession-revocation-order-hs2007-19a-tariff-concession-order-0614230","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169675,"registerId":"commonwealth-F2007L02894-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/19A - Tariff Concession Order 0614230","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 0516747 made on 13.02.06, 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| 8419.90.90 | PARTS, TWIN TUBE EVAPORATOR, AUTOMOTIVE AIR CONDITIONING, beingANY of the following:(a) tank caps;(b) joint plates;(c) header tanksOp. 01.12.05 - TC 0516747 | 5031.12.06 |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/19A\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| 8419.90.00 | PARTS, TWIN TUBE EVAPORATOR, AUTOMOTIVE AIR CONDITIONING, beingANY of the following:(a) tank caps;(b) joint plates;(c) header tanksOp. 01.01.07 - TC 0614230 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/19A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces an earlier tariff concession order with a new order that reclassifies the same goods (twin‑tube evaporator parts) from 8419.90.90 to 8419.90.00 and assigns a different Schedule 4 item (from the Table A entry '5031.12.06' to '50') with effect from 01.01.07. Practically, this changes which Schedule 4 concession applies to importers and requires them to use the new TCO (TC 0614230); the change is effected by a delegate under s.269SD(2) of the Customs Act 1901 (instrument header, Table A and Table B)."},"complexity_factors":["Legal authority and discretion: made under s.269SD(2) of the Customs Act 1901 by a delegate (instrument header) — requires recognising delegated power.","Tariff reclassification: change of subheading from 8419.90.90 to 8419.90.00 (Table A vs Table B) — technical tariff-coding consequence for customs entries.","Schedule 4 mapping: Schedule 4 item changes from the entry shown in Table A ('5031.12.06') to item '50' in Table B — affects concession eligibility and treatment.","Effective date mechanics: revocation and replacement both take effect 01.01.07 (paragraph (a) and Table B) — importers must align declarations to that date.","Administrative impact: importers and brokers must update paperwork to reference TC 0614230 and the new classification (Table B) — a modest compliance burden.","Dependency on external instrument: the practical duty outcome depends on Schedule 4 to the Customs Tariff Act 1995, which is not reproduced here — requires cross‑reference to determine exact duty effect."],"plain_english_summary":"This instrument revokes an earlier tariff concession order for twin‑tube evaporator parts used in automotive air‑conditioning and replaces it with a new order that changes their tariff classification and the Schedule 4 concession item. It affects importers of those parts by changing which concession entry applies.\n\nThe change takes effect from 1 January 2007 and is made under s.269SD(2) of the Customs Act 1901; importers must use the new tariff concession order number (TC 0614230) when claiming the concession."},"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":2,"scope_assessment":{"changed":false,"description":"This instrument performs a routine administrative update — revoking and remaking a tariff concession order with an updated customs classification code. The scope remains tightly focused on the specific automotive air conditioning parts originally covered, with no expansion beyond the original purpose."},"complexity_factors":["Single, specific administrative action with no conditional logic","Only 2 defined elements: the old order being revoked and the new order being created","No cross-references beyond standard statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Straightforward tabular format describing identical goods with only a tariff classification code change (8419.90.90 to 8419.90.00)","No exceptions, exemptions, or nested conditions","Very short document (2 pages) with minimal legal text"],"plain_english_summary":"This decision revokes an expired tariff concession order and replaces it with a new one that re‑classifies certain car air‑conditioning parts (tank caps, joint plates, header tanks for twin‑tube evaporators) so they continue to enter Australia duty‑free under an updated customs code. It affects importers, customs brokers, freight forwarders and suppliers by refreshing the legal basis and paperwork for the existing duty exemption (old order expired 31 Dec 2006; new order effective 1 Jan 2007)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-19a-tariff-concession-order-0614230","history":"/api/acts/tariff-concession-revocation-order-hs2007-19a-tariff-concession-order-0614230/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-19a-tariff-concession-order-0614230/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-19a-tariff-concession-order-0614230/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-19a-tariff-concession-order-0614230/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-19a-tariff-concession-order-0614230/documents"}}