{"id":"F2007L03277","name":"Tariff Concession Revocation Order HS2007/313A - Tariff Concession Order 0614271","slug":"tariff-concession-revocation-order-hs2007-313a-tariff-concession-order-0614271","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69062,"registerId":"commonwealth-F2007L03277-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/313A - Tariff Concession Order 0614271","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 9703307 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| 8464.10.90 | SAW, DIAMOND WIRE, having ALL of the following:(a) maximum cutting length 4 m;(b) maximum cutting height 2.1 m;(c) variable linear wire speed from 17 m/sec to 40 m/sec (bothinclusive);(d) maximum wire length 20 m;(e) electronically controlled diamond wire descent speed;(f) pneumatically controlled diamond wire tension from 300 kg to600 kg (both inclusive);(g) motorized trolley including railsOp. 01.07.97 - TC 9703307 | 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 HS2007/313A\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| 8464.10.00 | SAW, DIAMOND WIRE, having ALL of the following:(a) maximum cutting length 4 m;(b) maximum cutting height 2.1 m;(c) variable linear wire speed from 17 m/sec to 40 m/sec (bothinclusive);(d) maximum wire length 20 m;(e) electronically controlled diamond wire descent speed;(f) pneumatically controlled diamond wire tension from 300 kg to600 kg (both inclusive);(g) motorized trolley including railsOp. 01.01.07 - TC 0614271 | 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 HS2007/313A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not broaden the legislative purpose; it is an administrative replacement of one Tariff Concession Order with another covering the same described goods. The substantive scope — the class of goods to which a concession may apply — remains the same in description. The principal changes are technical: a different customs classification code and a different Schedule 4 item reference, and an explicit effective date. Those technical changes can alter tariff treatment in practice, but they do not expand the instrument beyond its original administrative purpose of recording and applying a tariff concession for the described product."},"complexity_factors":["Short instrument (two small tables and a covering paragraph).","Single statutory cross‑reference: s.269SD(2) of the Customs Act 1901.","Cross‑reference to Part III of Schedule 4 to the Customs Tariff Act 1995 (affects concession application).","Two table entries (one revoked, one inserted) with technical tariff headings and Schedule 4 item numbers.","One effective date (1 January 2007) that applies to the revocation and replacement.","Use of technical tariff codes (e.g. 8464.10.90 -> 8464.10.00) which require subject‑matter knowledge to interpret."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- The instrument revokes an earlier Tariff Concession Order (TCO No. 9703307) and replaces it with a new TCO (TC 0614271). The revocation takes effect from 1 January 2007. (Power used: s.269SD(2) of the Customs Act 1901.)\n- The legal text removes the old concession entry from the customs schedule (Table A) and inserts a new entry (Table B) that covers the same described product — a diamond‑wire saw with specific technical features — but records a different customs classification number (from 8464.10.90 to 8464.10.00) and a different Schedule 4 item reference (from \"5031.12.06\" to \"50\"). The new TCO is identified as TC 0614271.\n\n**Who this affects**\n\n- Importers who bring into Australia the specific diamond‑wire saw described in the instrument. Those importers claim tariff concessions under a TCO when clearing goods.\n- The Australian Customs administration, which must apply the new TCO number and classification when processing import entries.\n- Indirectly, the Australian Government budget (customs revenue) to the extent the Schedule 4 item determines a different concession or duty rate.\n\n**Why it matters (stated purpose and practical effects)**\n\n- The instrument’s stated mechanical purpose is to replace an old tariff concession entry with a new one for the same described goods. That is, it updates the official concession record so importers and customs use the new TCO number and classification.\n- Practically, that can change how much duty an importer pays if the Schedule 4 item or tariff classification in the new entry carries a different concession or rate. It also requires importers and customs brokers to use the new TCO number (TC 0614271) and classification code when lodging declarations.\n\n**Costs, incentives, trade‑offs and implementation issues**\n\n- Administrative/compliance cost: Importers and brokers must update documentation and internal procedures to reference the new TCO number and classification code. This is a small compliance cost concentrated on the (likely few) businesses importing that specialised saw.\n- Revenue effect: Changing the Schedule 4 item number (a reference in the Customs Tariff Act 1995 that determines concession treatment) can alter customs revenue. The instrument does not state the fiscal impact; the change is mechanical in the instrument but may have fiscal effect depending on what item \"50\" versus \"5031.12.06\" means in Schedule 4.\n- Legal/operational risk from date of effect: The revocation is effective from 1 January 2007. That retroactive or back‑dated practical effect may require customs to reassess entries made on or after that date if any claims were lodged under the old TCO.\n- Who decides and discretion: A delegate of the Chief Executive Officer of the Department of Immigration and Border Protection used delegated power under s.269SD(2) of the Customs Act 1901 to revoke and remake the concession. That is an administrative exercise of statutory power.\n\n**Concrete behaviour changes**\n\n- Importers of the listed diamond‑wire saw must claim the concession under TC 0614271 and use tariff classification 8464.10.00 from the stated effective date.\n- Customs will assess those importations against the inserted Schedule 4 item (item \"50\") and the new tariff heading.\n\n**Concentrated benefits and costs**\n\n- Benefits are concentrated on the importers of this specific machine (they retain or obtain whatever concession the new item provides). Costs (if any) to revenue are diffuse across taxpayers.\n\n(References in instrument: revocation power — s.269SD(2) Customs Act 1901; application of Schedule 4 items — Part III of Schedule 4 to the Customs Tariff Act 1995.)"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains the original scope — it is a straightforward technical update and replacement of an existing tariff concession. The goods description and intended benefit (duty reduction for diamond wire saws) remain essentially identical; only the tariff classification codes and administrative details have been updated to reflect current customs nomenclature."},"complexity_factors":["Highly specific technical specifications for the goods (7 precise criteria including wire speed ranges, tension measurements, and trolley requirements)","Cross-references to multiple pieces of legislation: Customs Act 1901 (Section 269SD(2)), Customs Tariff Act 1995 (Schedule 4, Part III)","Dual operation: simultaneous revocation and replacement with linked effective dates","Tabular format with parallel columns requiring cross-referencing between old and new orders","Delegated legislative instrument made under statutory authority rather than direct parliamentary enactment"],"plain_english_summary":"This order revokes a 1997 tariff concession for certain diamond wire saws and replaces it with a new concession that maintains reduced import duty while updating technical descriptions and tariff classification. It affects importers of these specialised saws and Australian businesses that rely on them by preserving lower costs and aligning the concession with current customs tariff structure, preventing a sudden rise in duties."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-313a-tariff-concession-order-0614271","history":"/api/acts/tariff-concession-revocation-order-hs2007-313a-tariff-concession-order-0614271/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-313a-tariff-concession-order-0614271/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-313a-tariff-concession-order-0614271/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-313a-tariff-concession-order-0614271/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-313a-tariff-concession-order-0614271/documents"}}