{"id":"F2007L03282","name":"Tariff Concession Revocation Order HS2007/323A - Tariff Concession Order 0614292","slug":"tariff-concession-revocation-order-hs2007-323a-tariff-concession-order-0614292","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69078,"registerId":"commonwealth-F2007L03282-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/323A - Tariff Concession Order 0614292","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 9703419 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, CNC controlled, havingBOTH of the following:(a) two or more pair of vertically opposed drilling heads;(b) numerically controlled table for glass sheet positioningOp. 01.07.97 - TC 9703419 | 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 HS2007/323A\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, CNC controlled, havingBOTH of the following:(a) two or more pair of vertically opposed drilling heads;(b) numerically controlled table for glass sheet positioningOp. 01.01.07 - TC 0614292 | 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 HS2007/323A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument performs a narrow, technical update to a specific tariff concession. It replaces one order with another covering the same type of goods (CNC glass drilling machines) with minor classification adjustments. The scope remains tightly focused on the original purpose: managing customs duty concessions for this specific category of imported machinery."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Only 2 defined elements: the old order being revoked and the new order being made","Minimal conditional logic — straightforward replacement of one concession with another","Requires understanding of customs tariff classification codes (HS codes) and Schedule 4 of the Customs Tariff Act 1995, but these are referenced rather than defined in the instrument","Cross-references to external legislation (Customs Act 1901, Customs Tariff Act 1995) but no internal cross-references","Technical description of goods requires specialised knowledge of industrial machinery"],"plain_english_summary":"This Order revokes an existing tariff concession (TC 9703419) and replaces it with a new concession (TC 0614292) effective 1 January 2007. It affects importers of CNC double‑sided glass drilling machines and shifts the applicable customs classification to 8464.90.00 (updating the Schedule 4 item), so importers must use the new concession and code to ensure the correct duty treatment from that date."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not materially change the policy scope. It revokes an existing TCO for the same described drilling machines and replaces it with a new TCO effective from 1 January 2007. The goods description remains the same; the main changes are administrative (a new TCO number and a slightly different tariff classification code/Schedule 4 item entry in the printed tables). There is no expansion beyond the original class of goods or creation of new categories of beneficiaries."},"complexity_factors":["Instrument is short (two pages printed as shown) and concerns a single product description","One statutory reference: section 269SD(2) of the Customs Act 1901","One cross-reference to Schedule 4 of the Customs Tariff Act 1995","No nested conditions, no multiple exceptions, no long interpretive definitions","Small administrative change (revocation and replacement) rather than creation of new policy"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is an administrative order under section 269SD(2) of the Customs Act 1901 that revokes one Tariff Concession Order (TCO) and substitutes a new TCO for the same described goods.\n- The old TCO (No. 9703419, issued 01.07.1997) for a specific type of drilling machine used on glass sheets is revoked with effect from 1 January 2007. The instrument then issues a replacement TCO (TC 0614292) that takes effect on that same date.\n- The replacement re-lists the goods under a slightly different tariff classification number (from 8464.90.90 to 8464.90.00 in the printed tables) and records the applicable Schedule 4 item number for the concession.\n\n**Which goods are affected**\n\n- The instrument applies to double-sided, CNC-controlled drilling machines for glass sheets that have both: (a) two or more pairs of vertically opposed drilling heads, and (b) a numerically controlled table for glass-sheet positioning. The machine description in the new order matches the description in the revoked order.\n\n**Who is affected**\n\n- Importers or potential importers of these specific glass-sheet drilling machines: they are the primary beneficiaries because the TCO permits import under the specified Schedule 4 concession (which reduces or removes customs duty on those goods).\n- The Australian Government (through customs revenue lines) is the counterparty that forgoes tariff revenue when importers rely on the concession.\n- Customs officials and import compliance officers are affected in that they must apply the new TCO number and tariff classification when processing entries.\n\n**Why it matters (official claim and practical effects)**\n\n- Officially, the instrument’s effect is administrative: to discontinue the old TCO and put a replacement TCO on the register so that the concession continues under an updated instrument. That allows eligible importers to lawfully claim the listed tariff concession on import.\n\n- Practical effects and incentive consequences:\n  - Importers of the described drilling machines can continue to import at a lower effective duty cost (subject to satisfying the description and application requirements). This lowers the price of importing that specific capital equipment, which may affect purchasing and investment decisions by businesses using glass-processing equipment.\n  - The community (through the Budget/tax receipts) bears the fiscal cost of the foregone tariff revenue. Those costs are concentrated on the small set of importers who qualify for the concession; the fiscal impact is likely small and specific, not broad-based.\n  - Customs and import agents must ensure correct classification and that the imported goods match the instrument’s description before applying the concession; misclassification disputes or compliance failures are the main administrative risk.\n\n**Mechanics and administrative discretion**\n\n- The action is taken by a delegate of the Chief Executive Officer (customs delegate) using power in s269SD(2) of the Customs Act. That statutory power allows revocation and replacement of TCOs.\n- The instrument is effectively an administrative reissue: it does not create a new subsidy program or a broad new exemption, but continues (and slightly reclassifies) a pre‑existing concession. The delegate decides timing and exact wording; customs officers apply the order at import clearance.\n\n**Costs, trade-offs and implementation risks**\n\n- Costs: mainly the lost tariff revenue while eligible importers use the concession. That loss is concentrated.\n- Compliance burden: modest—importers must document that goods match the description and use the new TCO number and tariff classification on import documentation.\n- Risks: classification or description disputes (whether an imported item falls within the described machine), and the usual risk that the concession is used for goods that do not meet the precise technical description.\n\n**Where this sits in the law**\n\n- The instrument operates by reference to the Customs Act 1901 (s269SD(2)) and the Schedule 4 provisions of the Customs Tariff Act 1995 (which specify items granting tariff concessions). The practical outcome is a continuation of the tariff concession for the described machines under a replacement instrument.\n\n(Sections cited in the instrument: s269SD(2) Customs Act 1901; Schedule 4 to the Customs Tariff Act 1995.)"},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-323a-tariff-concession-order-0614292","history":"/api/acts/tariff-concession-revocation-order-hs2007-323a-tariff-concession-order-0614292/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-323a-tariff-concession-order-0614292/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-323a-tariff-concession-order-0614292/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-323a-tariff-concession-order-0614292/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-323a-tariff-concession-order-0614292/documents"}}