{"id":"F2007L03393","name":"Tariff Concession Revocation Order HS2007/317A - Tariff Concession Order 0614276","slug":"tariff-concession-revocation-order-hs2007-317a-tariff-concession-order-0614276","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69419,"registerId":"commonwealth-F2007L03393-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/317A - Tariff Concession Order 0614276","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 9802548 made on 05.06.98, 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| 8464.20.90 | GRINDING AND POLISHING MACHINES, GLASS SHEET, being ANY of thefollowing:(a) straight line edger;(b) straight line bevelling;(c) circle, oval OR shape bevelling;(d) circle, oval OR shape edging;(e) radius OR diagonal corner;(f) double edgingOp. 24.03.98 - TC 9802548 | 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 HS2007/317A\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| 8464.20.00 | GRINDING AND POLISHING MACHINES, GLASS SHEET, being ANY of thefollowing:(a) straight line edger;(b) straight line bevelling;(c) circle, oval OR shape bevelling;(d) circle, oval OR shape edging;(e) radius OR diagonal corner;(f) double edgingOp. 01.01.07 - TC 0614276 | 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 HS2007/317A","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument does not alter the physical description of the covered machines but changes their tariff treatment by revoking TCO 9802548 and substituting TCO 0614276 effective 01.01.07, moving the goods from classification 8464.20.90 to 8464.20.00 and making them subject to Item 50 of Part III, Schedule 4 to the Customs Tariff Act 1995 (as shown in TABLE B). This is a change of legal scope in tariff classification and the applicable Schedule 4 entitlement while the product eligibility language remains the same."},"complexity_factors":["Legal hook is a single delegated revocation and replacement under s.269SD(2) of the Customs Act 1901 (explicit in instrument).","Technical change to tariff classification codes (8464.20.90 → 8464.20.00) requires customs re‑coding at import entry.","Change to which Schedule 4 item applies (TABLE B Column 2 = Item 50) alters statutory tariff treatment tied to the Customs Tariff Act 1995.","Goods description itself remains the same and is detailed with six sub‑items (a)–(f), so product eligibility assessment remains technical.","Clear effective date (01.01.07) creates a discrete cut‑over for claims and recordkeeping.","Administrative compliance burden concentrated on importers and customs brokers who must use the new TCO number (TC 0614276) and classification.","Instrument is short and mechanistic; complexity derives from tariff nomenclature and operational impact rather than legal ambiguity."],"plain_english_summary":"This instrument revokes Tariff Concession Order (TCO) No. 9802548 for certain glass-sheet grinding and polishing machines and replaces it with a new TCO (TC 0614276), effective 1 January 2007. The goods description remains the same but the tariff classification changes (from 8464.20.90 to 8464.20.00) and the new order makes those goods subject to Item 50 of Part III, Schedule 4 to the Customs Tariff Act 1995. The change affects importers and customs administration; the decision is made by a delegate under s.269SD(2) of the Customs Act 1901."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow administrative purpose—updating a specific tariff concession to reflect harmonized system classification changes. The scope has not expanded beyond the original intent of managing duty concessions for glass grinding machinery."},"complexity_factors":["Heavy reliance on external statutory references (Customs Act 1901, Customs Tariff Act 1995, Schedule 4) without reproducing their content","Use of specific administrative codes and instrument numbers (HS2007/317A, TC 9802548, TC 0614276) that require external knowledge to fully interpret","Technical tariff classification codes (8464.20.90 vs 8464.20.00) that are meaningful only within the harmonized system","Cross-referencing between Table A (revocation) and Table B (replacement) requires careful comparison to understand the substantive change","Conditional effective dates with retrospective application (revocation effective from 01.01.07 despite instrument dated 20 June 2007)"],"plain_english_summary":"This order cancels an earlier 1998 tariff concession and replaces it with a new concession (TC 0614276) effective 1 January 2007 for certain glass grinding, bevelling and edging machines. \n\nIt affects businesses importing those machines by updating the customs classification and the Schedule item used for duty relief, so importers must use the new order and code when clearing goods."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-317a-tariff-concession-order-0614276","history":"/api/acts/tariff-concession-revocation-order-hs2007-317a-tariff-concession-order-0614276/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-317a-tariff-concession-order-0614276/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-317a-tariff-concession-order-0614276/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-317a-tariff-concession-order-0614276/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-317a-tariff-concession-order-0614276/documents"}}