{"id":"F2007L03280","name":"Tariff Concession Revocation Order HS2007/321A - Tariff Concession Order 0614290","slug":"tariff-concession-revocation-order-hs2007-321a-tariff-concession-order-0614290","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69072,"registerId":"commonwealth-F2007L03280-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/321A - Tariff Concession Order 0614290","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 9703401 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| 8464.90.90 | DRILLING MACHINES, double sided, glass sheet, having ALL of thefollowing:(a) vertically opposed drilling heads, the lower being self acting;(b) maximum drilling diameter exceeding 120 mm;(c) throating depth exceeding 1 000 mm;(b) automatic clamping of glass sheet during drilling operations;(c) automatic ejection of glass cores;(d) fitted with or capable of being fitted with a laser centeringdeviceOp. 01.07.97 - TC 9703401 | 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 HS2007/321A\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| 8464.90.00 | DRILLING MACHINES, double sided, glass sheet, having ALL of thefollowing:(a) vertically opposed drilling heads, the lower being self acting;(b) maximum drilling diameter exceeding 120 mm;(c) throating depth exceeding 1 000 mm;(b) automatic clamping of glass sheet during drilling operations;(c) automatic ejection of glass cores;(d) fitted with or capable of being fitted with a laser centeringdeviceOp. 01.01.07 - TC 0614290 | 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 HS2007/321A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument revokes an earlier Tariff Concession Order and substitutes a new one covering the same, narrowly‑described class of glass drilling machines. The goods description in the replacement is substantively the same as the revoked order, so the material scope of goods covered does not appear to have been expanded beyond the original purpose. The main changes are administrative/technical: a new tariff subheading and a different Schedule 4 item number are applied, which may change tariff treatment (duty/concession) but do not broaden the categories of goods captured by the TCO."},"complexity_factors":["Short instrument (two small tables and a single revocation/replacement clause)","One principal statutory cross‑reference: s.269SD(2) Customs Act 1901","One Schedule reference: Part III of Schedule 4 to the Customs Tariff Act 1995","Single, detailed technical goods description with multiple conjunctive conditions (several sub‑clauses)","Change of tariff subheading (8464.90.90 -> 8464.90.00) and change of Schedule 4 item (notation difference between Table A and Table B)","Retrospective effective date (01.01.2007) while instrument dated 20.06.2007 creates administrative complexity","Formatting/typographical ambiguity in Table A Column 2 (entry shown as “5031.12.06”) which may require clarification from the administering agency"],"plain_english_summary":"**What this instrument does (mechanics)**\n\n- A delegate of the Chief Executive Officer of Customs uses his power under section 269SD(2) of the Customs Act 1901 to revoke an earlier Tariff Concession Order (TCO No. 9703401, issued 1 July 1997) and to substitute a new Tariff Concession Order (TCO No. 0614290).\n- The revocation and replacement take effect from 1 January 2007 (the instrument is dated 20 June 2007 but specifies 01.01.07 as the date of effect).\n- The goods affected are described in the Tables. In substance they are double‑sided drilling machines for glass sheets with a specific technical specification (vertically opposed heads, maximum drilling diameter >120 mm, throating depth >1,000 mm, automatic clamping and ejection, and capable of being fitted with a laser centring device). The description appears in both the revoked order (Table A) and the replacement order (Table B).\n- The tariff classification code is changed between the old and new orders: the revoked entry lists the classification as 8464.90.90; the new order lists 8464.90.00. Column 2 in each Table names the Schedule 4 item that applies to the goods under the Customs Tariff Act 1995 (Table A shows an entry recorded as “5031.12.06”; Table B shows item “50”). The new order therefore declares that the item in Part III of Schedule 4 specified in Column 2 of Table B applies to those goods.\n\n**Who is affected**\n\n- Importers (and their customs brokers) who bring in these specific glass drilling machines: their tariff classification and the Schedule 4 item that governs duty treatment will change as a result of this instrument.\n- Suppliers, manufacturers and downstream users of these machines who rely on the tariff treatment (for price, sourcing or stock decisions).\n- The Australian Customs administration, which implements and enforces the revised classification and concession.\n\n**Why it matters (claimed purpose and practical effect)**\n\n- The explicit mechanical effect is to continue (by replacing) a tariff concession applying to this specific class of glass‑drilling machines but under a revised TCO reference and a revised Schedule 4 item. The document itself does not state a policy justification beyond the legal revocation-and-replacement action.\n\n- Practical consequences: the instrument changes which Schedule 4 item applies and alters the customs tariff classification subheading. That can change the duty rate or concession available to importers (depending on what Part III Schedule 4 item 50 provides compared with the prior item shown). In plain terms, importers may pay a different amount of customs duty (or receive a different concession) from 1 January 2007 onwards.\n\n**Implementation, costs and incentives (testing the claim against likely effects)**\n\n- Who pays: any change to the duty or concession affects importers (they pay higher or lower duty) and thus may affect the landed cost of the machines and prices to downstream buyers.\n- Who decides: the delegate of the CEO of Customs issued the revocation/replacement under statutory power (s.269SD(2) Customs Act 1901); Commerce participants can only challenge classification through normal administrative review or legal processes.\n- Compliance burden: importers and brokers must update paperwork and tariff classifications; some may need to request re‑assessments or refunds/adjustments if the replacement is applied retrospectively (see below).\n- Revenue and budget: any change in tariff liability alters customs revenue (concentrated fiscal effect). The instrument does not state the fiscal impact.\n- Behavioural incentives: firms may re‑time imports, re‑classify goods, seek alternative suppliers, or pursue local purchase if duty treatment changes materially.\n- Implementation risk: the instrument is dated 20 June 2007 but is effective from 01.01.07. That retrospective effect can create administrative and financial uncertainty for imports made between those dates and may generate refund claims or disputes about liabilities for that period.\n\n**Other practical notes and trade‑offs**\n\n- The goods description is highly technical; small differences in machine specification could determine whether a particular machine falls within the TCO. That concentrates risk on importers and suppliers to get classification right.\n- The change appears to be largely administrative/technical (revocation and reissue under a new TCO number and Schedule 4 item). It does not, on its face, broaden the range of goods covered — it retains the same descriptive specification — but it may alter the tariff outcome for affected imports.\n\n(Primary legal references in the instrument: section 269SD(2) of the Customs Act 1901; Part III of Schedule 4 to the Customs Tariff Act 1995; Tables A and B in the instrument.)"},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward administrative update to a specific tariff concession. The scope remains tightly focused on the original purpose: regulating the import duty status of a narrow category of industrial glass drilling machines. There is no expansion beyond the original intent."},"complexity_factors":["Highly specific technical description of goods (7 specific mechanical features required)","Cross-references to multiple external legislative instruments (Customs Act 1901, Customs Tariff Act 1995, Schedule 4)","Administrative layering: revocation of one order and simultaneous creation of replacement order with different effective dates","Use of customs tariff classification codes (8464.90.90 vs 8464.90.00) requiring specialised knowledge to interpret","Dual dating mechanism (revocation effective 01.01.07, instrument dated 20 June 2007)"],"plain_english_summary":"This order cancels tariff concession TC 9703401 (effective 1 July 1997) and replaces it with TC 0614290, effective 1 January 2007, maintaining duty relief for specialised double‑sided glass‑drilling machines.  \n\nIt matters to importers (costs, compliance and reference numbers) and to Australian manufacturers (competitive effects), and updates the administrative customs classification (e.g., 8464.90.00 and Schedule 4 Item 50) while keeping the same physical goods description."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-321a-tariff-concession-order-0614290","history":"/api/acts/tariff-concession-revocation-order-hs2007-321a-tariff-concession-order-0614290/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-321a-tariff-concession-order-0614290/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-321a-tariff-concession-order-0614290/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-321a-tariff-concession-order-0614290/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-321a-tariff-concession-order-0614290/documents"}}