{"id":"F2007L03422","name":"Tariff Concession Revocation Order HS2007/314A - Tariff Concession Order 0614272","slug":"tariff-concession-revocation-order-hs2007-314a-tariff-concession-order-0614272","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69508,"registerId":"commonwealth-F2007L03422-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/314A - Tariff Concession Order 0614272","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 9810547 made on 26.02.99, 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 | COMBINATION WALL SAWS/WIRE SAWS, CONCRETE, having ALL of thefollowing:(a) elevated guide rails;(b) cutting depth to 810 mm as wall saw and 390 mm as wire saw;(c) equipped with cooler/flusherOp. 03.12.98 - TC 9810547 | 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 HS2007/314A\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 | COMBINATION WALL SAWS/WIRE SAWS, CONCRETE, having ALL of thefollowing:(a) elevated guide rails;(b) cutting depth to 810 mm as wall saw and 390 mm as wire saw;(c) equipped with cooler/flusherOp. 01.01.07 - TC 0614272 | 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 HS2007/314A","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":3,"scope_assessment":{"changed":true,"description":"The instrument replaces Tariff Concession Order No. 9810547 with Order No. 0614272 (revocation effective 01.01.07), altering the tariff classification from 8464.10.90 to 8464.10.00 and applying Schedule 4 Item Number 50 (see TABLE A and TABLE B). Practically, the concessional treatment available to importers of the specified combination wall/wire saws is changed and importers must reassess tariff entitlement and compliance from the stated effective date."},"complexity_factors":["Statutory revocation mechanism invoked: Section 269SD(2) of the Customs Act 1901 is cited as the power for revocation and replacement.","Change of tariff classification codes between tables (8464.10.90 in TABLE A to 8464.10.00 in TABLE B) requires correct heading interpretation for duty outcomes.","Assignment of a Schedule 4 item (Item 50 in TABLE B) determines concession applicability under the Customs Tariff Act 1995, adding legal/administrative consequence.","Technical product specification: the concession applies only to goods meeting all listed features (elevated guide rails; specified cutting depths; equipped with cooler/flusher), requiring factual matching at import.","Effective/transitional timing: revocation takes effect from 01.01.07, so importers must align entries and documentation to that date.","Administrative decision-maker: a delegate (Robert Crawford) signs the instrument, indicating exercise of delegated discretion at the administrative level.","Minor formatting/clarity risk: Table A includes an unclear 'Last date of effect' entry (5031.12.06) which could create interpretive friction for implementation."],"plain_english_summary":"Revokes an earlier tariff concession order (No. 9810547) and replaces it with a new tariff concession order (No. 0614272), with effect from 1 January 2007. The instrument changes the tariff classification and Schedule 4 treatment for specified combination wall/wire saws for concrete. Importers, customs officers and businesses using the concession must apply the new order to determine duty treatment and update compliance and documentation accordingly."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope — it is a specific administrative update to a single tariff concession for concrete cutting equipment. The revocation and replacement mechanism is standard for tariff concession orders and does not represent scope creep."},"complexity_factors":["Heavy reliance on Customs Tariff classification numbers (8464.10.90 vs 8464.10.00) and Schedule 4 item numbers (5031 vs 50) that require external reference materials to interpret","Technical product specifications with precise measurements (810mm, 390mm) and mandatory feature requirements ('having ALL of the following')","Cross-references to three separate pieces of legislation: Customs Act 1901 (Section 269SD), Customs Tariff Act 1995, and the superseded Tariff Concession Order 9810547","Dual effective dates creating a sequencing mechanism (revocation effective 01.01.07, with replacement order tied to that same date)","Tabular format with fragmented presentation across two pages requiring reconstruction to understand the full operative effect"],"plain_english_summary":"This order cancels an older tariff concession (TCO 9810547) for specialised combination wall/wire concrete saws and replaces it with a new concession (Order 0614272) that updates technical specs and the tariff classification. It affects importers and Australian businesses that buy this cutting machinery by clarifying which modern machines qualify for reduced customs duty. The change took effect 1 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-314a-tariff-concession-order-0614272","history":"/api/acts/tariff-concession-revocation-order-hs2007-314a-tariff-concession-order-0614272/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-314a-tariff-concession-order-0614272/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-314a-tariff-concession-order-0614272/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-314a-tariff-concession-order-0614272/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-314a-tariff-concession-order-0614272/documents"}}