{"id":"F2007L03265","name":"Tariff Concession Revocation Order HS2007/297A - Tariff Concession Order 0614250","slug":"tariff-concession-revocation-order-hs2007-297a-tariff-concession-order-0614250","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69011,"registerId":"commonwealth-F2007L03265-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/297A - Tariff Concession Order 0614250","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 9703199 made on 01.07.97, 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| 8421.19.90 | CENTRIFUGES, refrigerated, having ALL of the following:(a) volume up to 3 L (6 x 500 mL) at 20 970 gravity;(b) maximum rotational centrifugal force 65 500 x gravity;(c) interchangeable rotors, adaptors and racksOp. 01.07.97 - TC 9703199 | 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 HS2007/297A\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| 8421.19.00 | CENTRIFUGES, refrigerated, having ALL of the following:(a) volume up to 3 L (6 x 500 mL) at 20 970 gravity;(b) maximum rotational centrifugal force 65 500 x gravity;(c) interchangeable rotors, adaptors and racksOp. 01.01.07 - TC 0614250 | 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 HS2007/297A","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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not broaden or materially change the policy scope; it revokes an existing tariff concession order for a narrowly described refrigerated centrifuge and replaces it with a new TCO that places the same described goods under a (differently referenced) Schedule 4 concession item. The action is administrative/tariff reclassification rather than an expansion of coverage beyond the original purpose. The only material difference is a change in tariff subheading and Schedule 4 item reference and the instrument’s retrospective effective date, but not an enlargement of the class of goods covered."},"complexity_factors":["Very short instrument: single revocation and single replacement (two TCO references)","One goods description table entry (detailed but single product line)","Two statutory cross‑references (s269SD(2) Customs Act 1901; Part III, Schedule 4 of Customs Tariff Act 1995)","Retroactive effect to 01.01.2007 increases administrative complexity for affected entries","Minor ambiguity in the printed Schedule 4 item number formatting in the table (old: '5031.12.06'; new: '50') which can cause interpretive checks against official tariff schedules"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- This is a Tariff Concession Revocation Order (Instrument HS2007/297A).  Under the powers in section 269SD(2) of the Customs Act 1901 it revokes Tariff Concession Order No. 9703199 (originally made 1 July 1997) and replaces it with Tariff Concession Order No. 0614250.  The revocation and replacement take effect from 1 January 2007 (see instrument text).\n\n- The change applies to a narrowly‑described class of goods: refrigerated centrifuges with all of the following specifications: volume up to 3 L (6 x 500 mL) at 20° gravity; maximum rotational centrifugal force 65 500 x gravity; and interchangeable rotors, adaptors and racks.  The customs classification changes from 8421.19.90 (old TCO) to 8421.19.00 (new TCO) in the instrument’s tables.\n\n- The instrument also specifies that those goods are goods to which an item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies (i.e. the goods are placed under a particular concessional Schedule 4 item).  The instrument therefore changes the tariff subheading and the Schedule 4 item reference that governs the concession for these goods.\n\nWho is affected\n\n- Importers, customs brokers and freight agents who bring these specific refrigerated centrifuges into Australia.  They must declare the goods under the new tariff subheading/TCO and rely on the new Schedule 4 item for any concession.\n- Suppliers and downstream purchasers may be indirectly affected through changes to import duty treatment or administrative requirements.\n- The Australian Border Force / Department of Home Affairs (customs officials) and the delegate of the Chief Executive Officer (the decision‑maker named on the instrument) administer and apply the revised TCO.\n\nWhy it matters (official purpose, then practical tradeoffs)\n\n- Official claim: the instrument updates the tariff concession record by revoking an existing TCO and creating a replacement TCO so that the specified goods are correctly captured under a Schedule 4 concession item (referenced in the instrument).  That is a record‑keeping / tariff classification action (instrument, citing s269SD(2) Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995).\n\n- Practical implications and tradeoffs to note:\n  - Who pays: if the Schedule 4 item grants a lower duty rate (a concession), importers of these centrifuges will pay less customs duty; the Commonwealth foregoes that revenue on affected imports (instrument tables).  The instrument itself does not state the monetary value — that depends on import volumes and the concession’s rate.\n  - Administrative / compliance costs: importers and brokers must use the new TCO number and tariff subheading (8421.19.00) in import declarations. Customs officers must apply the new reference when assessing entries. There is a risk of mis‑declaration during the transition.\n  - Retroactivity: the revocation and replacement are stated to have effect from 1 January 2007, though the instrument is dated 20 June 2007. That creates a retrospective change in legal treatment for entries made between 1 January and the instrument date; importers and customs may face uncertainty or have to seek adjustments/credits or refunds for that period (instrument text, paragraph (a)).\n  - Behavioural effects / substitution: if the concession materially changes import costs, importers may alter sourcing, timing of shipments, or model specifications to fall inside or outside the concession. The instrument’s narrow product description limits substitution to items with these technical specifications.\n  - Implementation risk & discretion: the delegate exercises statutory power to revoke/replace (s269SD(2)); consistent application depends on customs guidelines and correct interpretation of the product description and Schedule 4 item.\n\nKey legal cross‑references (where to look in primary law)\n\n- Power used: section 269SD(2) of the Customs Act 1901 (delegate revocation/replacement of a TCO).\n- Concession item framework: Part III of Schedule 4 to the Customs Tariff Act 1995 (identifies items granting concessional treatment).\n\nBottom line (concise)\n\n- This instrument swaps one tariff concession order for another for a narrowly defined refrigerated centrifuge product, changing its tariff subheading and the Schedule 4 concession reference and applying that change retrospectively to 1 January 2007.  Importers and customs practitioners must use the new TCO and classification when lodging or amending import declarations; the Commonwealth’s revenue position on those imports will follow the concession specified by the new Schedule 4 item.\n"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to maintain an existing tariff concession. The scope remains identical to the original 1997 order—same goods, same concession, merely updating the customs classification reference and order number."},"complexity_factors":["Very short instrument (2 pages)","Only 2 defined tables with straightforward column structures","No nested exceptions or conditional logic beyond simple 'ALL of the following' criteria","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Technical specifications are explicit and measurable","No interpretation section or defined terms"],"plain_english_summary":"This instrument cancels a 1997 tariff concession for certain laboratory refrigerated centrifuges and replaces it with a new order under an updated customs classification. It preserves duty-free treatment for qualifying imported refrigerated centrifuges used in medical, research, or industrial labs.\n\nThe change — effective 1 January 2007 — affects Australian importers and buyers of these machines by ensuring the concession continues to apply under the revised classification, subject to the equipment meeting specified technical criteria."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-297a-tariff-concession-order-0614250","history":"/api/acts/tariff-concession-revocation-order-hs2007-297a-tariff-concession-order-0614250/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-297a-tariff-concession-order-0614250/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-297a-tariff-concession-order-0614250/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-297a-tariff-concession-order-0614250/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-297a-tariff-concession-order-0614250/documents"}}