{"id":"F2007L03283","name":"Tariff Concession Revocation Order HS2007/324A - Tariff Concession Order 0614293","slug":"tariff-concession-revocation-order-hs2007-324a-tariff-concession-order-0614293","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69081,"registerId":"commonwealth-F2007L03283-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/324A - Tariff Concession Order 0614293","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 9703423 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 | CUTTING MACHINE, glass, computer numeric controlled, having ALL ofthe following:(a) hollow section steel frame;(b) steel straight plane;(c) belt pulleys on both machine ends;(d) plastic flat belt;(e) AC brushless motors;(f) speed reducer;(g) pneumatic cutting head;(h) cutting oil reservoir;(i) maximum cutting speed 100 m/min;(j) cutting accuracy of + or - 0.2 mmOp. 01.07.97 - TC 9703423 | 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 HS2007/324A\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 | CUTTING MACHINE, glass, computer numeric controlled, having ALL ofthe following:(a) hollow section steel frame;(b) steel straight plane;(c) belt pulleys on both machine ends;(d) plastic flat belt;(e) AC brushless motors;(f) speed reducer;(g) pneumatic cutting head;(h) cutting oil reservoir;(i) maximum cutting speed 100 m/min;(j) cutting accuracy of + or - 0.2 mmOp. 01.01.07 - TC 0614293 | 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 HS2007/324A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 9703423 with TCO 0614293 for the same described CNC glass‑cutting machine but changes its tariff classification (8464.90.90 → 8464.90.00) and the Schedule 4 concession item (5031.12.06 → 50) (see Table A and Table B). This alters which Schedule 4 concession applies to imports of that machine from the effective date 01.01.07, and therefore changes the tariff treatment available to importers."},"complexity_factors":["Statutory authority invoked: revocation and re‑making under Section 269SD(2) of the Customs Act 1901 (instrument header).","Tariff reclassification: change of tariff subheading from 8464.90.90 (Table A) to 8464.90.00 (Table B).","Change to Schedule 4 concession reference: Schedule 4 item moves from 5031.12.06 (Table A) to 50 (Table B), altering concession entitlement.","Precise technical product description: multi‑part specification of the CNC glass cutting machine increases clarity but requires factual matching by importers (Tables A and B, Column 1).","Effective date/backdating: revocation takes effect from 01.01.07 (instrument text), creating potential retrospective compliance or accounting adjustments for importers.","Administrative discretion and execution: instrument signed by a delegate (Robert Crawford) — administrative action rather than primary legislation.","Narrow subject matter: applies to a single described good, which limits substantive scope and legal complexity."],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order (TCO 9703423) for a specified CNC glass‑cutting machine and replaces it with a new TCO (0614293), changing its tariff classification and the Schedule 4 concession item, effective 1 Jan 2007. Importers of that machine are affected because the tariff treatment they claim may change; the decision is made by a delegate of the CEO under s269SD(2) of the Customs Act 1901, so importers must update classification and entitlement to concessions accordingly."},"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 instrument maintains the same scope as the original 1997 order — it covers the same category of goods (CNC glass cutting machines with identical technical specifications). The changes are administrative: updating the tariff classification codes to reflect changes in the Customs Tariff Act, and refreshing the concession order number. The substantive scope (which machines get the concession) remains unchanged."},"complexity_factors":["Highly specific technical specifications (10 enumerated features) that must ALL be present for the concession to apply","Cross-references to multiple pieces of legislation: Customs Act 1901 (Section 269SD), Customs Tariff Act 1995 (Schedule 4, Part III)","Dual operation — simultaneous revocation and replacement with different effective dates requiring coordination","Tariff classification code changes between old and new orders (8464.90.90 vs 8464.90.00)","Delegated legislative instrument made under statutory authority rather than direct parliamentary enactment"],"plain_english_summary":"This order revokes a 1997 tariff concession for certain CNC glass‑cutting machines and replaces it with a new concession effective 1 January 2007. It affects importers of the specified machines (and competing Australian manufacturers) by updating the technical description and changing tariff classification and applicable duty treatment. Practically, it determines which customs code and duty rate apply to those machines from 2007 onward."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-324a-tariff-concession-order-0614293","history":"/api/acts/tariff-concession-revocation-order-hs2007-324a-tariff-concession-order-0614293/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-324a-tariff-concession-order-0614293/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-324a-tariff-concession-order-0614293/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-324a-tariff-concession-order-0614293/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-324a-tariff-concession-order-0614293/documents"}}