{"id":"F2007L02793","name":"Tariff Concession Revocation Order HS2007/315A - Tariff Concession Order 0614273","slug":"tariff-concession-revocation-order-hs2007-315a-tariff-concession-order-0614273","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169552,"registerId":"commonwealth-F2007L02793-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/315A - Tariff Concession Order 0614273","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 0205149 made on 06.09.02, 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 | STONE CUTTING MACHINES, computer controlled, having ALL of thefollowing:(a) vertical cutter;(b) horizontal cutter;(c) unloader;(d) capacity of 50 cutting discs OR greaterOp. 18.06.02 - TC 0205149 | 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 HS2007/315A\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 | STONE CUTTING MACHINES, computer controlled, having ALL of thefollowing:(a) vertical cutter;(b) horizontal cutter;(c) unloader;(d) capacity of 50 cutting discs OR greaterOp. 01.01.07 - TC 0614273 | 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 HS2007/315A","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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to a specific tariff concession. The scope remains tightly focused on the original purpose: regulating customs duty for a narrow category of stone-cutting machinery. The change from the 2002 order to the 2007 order appears to be a technical update to reflect revised tariff classifications rather than an expansion of scope."},"complexity_factors":["Very short document (2 pages)","Only 2 defined references (Customs Act 1901 section 269SD(2), Customs Tariff Act 1995 Schedule 4)","Simple structure: one revocation, one replacement","No nested conditions or exceptions","Single specific product category affected","Clear effective date specified"],"plain_english_summary":"This order revokes the 2002 tariff concession order (TC 0205149) and replaces it with TC 0614273 effective 1 January 2007, changing the customs treatment for certain stone‑cutting machines.\n\nIt affects importers and stone‑processing businesses using the specified computer‑controlled machines (vertical cutter, horizontal cutter, unloader, 50+ discs) by updating the customs classification and Schedule 4 item, which alters the applicable customs duty."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changes the operative tariff classification and the applicable Schedule 4 item for the specified stone cutting machines by revoking TCO 0205149 and substituting TCO 0614273 (see TABLE A and TABLE B). That replacement alters which Schedule 4 concession applies to imports of those machines (decision made by a delegate under s269SD(2) of the Customs Act 1901), thereby changing the tariff treatment faced by importers from the prior order."},"complexity_factors":["Legal authority and formality: revocation and remaking under Section 269SD(2) of the Customs Act 1901 (delegated decision‑making).","Tariff nomenclature: change in tariff heading codes (8464.10.90 → 8464.10.00) requires precise classification knowledge.","Schedule mapping: reassignment to a different Schedule 4 item determines concession entitlement and fiscal effect.","Effective date sequencing: revocation takes effect 01.01.07, so importers/agents must align declarations and retrospective treatment.","Administrative clarity: short instrument with tight technical scope, but small formatting/numbering irregularities in the tables can cause interpretation risk for customs brokers."],"plain_english_summary":"This instrument revokes Tariff Concession Order No. 0205149 and substitutes Tariff Concession Order 0614273, effective 1 January 2007. It reclassifies the described computer‑controlled stone cutting machines (vertical cutter, horizontal cutter, unloader, capacity ≥50 discs) from tariff heading 8464.10.90 to 8464.10.00 and assigns a different Schedule 4 item. Mechanically, that alters which Schedule 4 concession applies and therefore the tariff treatment on import; the change was made by a delegate under s269SD(2) of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-315a-tariff-concession-order-0614273","history":"/api/acts/tariff-concession-revocation-order-hs2007-315a-tariff-concession-order-0614273/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-315a-tariff-concession-order-0614273/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-315a-tariff-concession-order-0614273/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-315a-tariff-concession-order-0614273/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-315a-tariff-concession-order-0614273/documents"}}