{"id":"F2007L03293","name":"Tariff Concession Revocation Order HS2007/348A - Tariff Concession Order 0614325","slug":"tariff-concession-revocation-order-hs2007-348a-tariff-concession-order-0614325","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69110,"registerId":"commonwealth-F2007L03293-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/348A - Tariff Concession Order 0614325","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 9703629 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| 8479.90.90 | PARTS, PLASMA ARC CUTTING TORCH, being ANY of the following:(a) retaining caps;(b) nozzles;(c) swirl rings;(d) electrodes;(e) shields;(f) shield caps;(g) deflectors;(h) shield adaptorsOp. 01.07.97 - TC 9703629 | 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 HS2007/348A\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| 8479.90.00 | PARTS, PLASMA ARC CUTTING TORCH, being ANY of the following:(a) retaining caps;(b) nozzles;(c) swirl rings;(d) electrodes;(e) shields;(f) shield caps;(g) deflectors;(h) shield adaptorsOp. 01.01.07 - TC 0614325 | 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 HS2007/348A","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":"Yes. The instrument replaces TCO 9703629 with TCO 0614325, altering the tariff classification (8479.90.90 → 8479.90.00) and specifying Schedule 4 item number 50, effective 01.01.07. That change modifies which concession item applies to the listed plasma-arc cutting torch parts and therefore changes their duty treatment and reporting obligations."},"complexity_factors":["Revocation and replacement of an existing Tariff Concession Order (TCO 9703629 revoked; TCO 0614325 made).","Change in Customs Tariff classification code (from 8479.90.90 to 8479.90.00).","Change in Schedule 4 item number that determines concession application (new item: 50).","Specified effective date for revocation and replacement (effective from 01.01.07).","Decision made by an administrative delegate under s.269SD(2) of the Customs Act 1901 (administrative discretion).","Compliance and administrative burden on importers, customs brokers and record-keeping to adopt the new TCO and classification.","Apparent typographical or formatting ambiguity in Table A (entry '5031.12.06') that may require clerical clarification."],"plain_english_summary":"This instrument revokes a 1997 tariff concession order for parts of plasma-arc cutting torches and replaces it with a new tariff concession order effective 1 January 2007. Mechanically it changes the Customs Tariff classification and the Schedule 4 item that governs duty treatment.\n\nPractically, importers claiming the concession face the new classification and must use the new TCO; the decision is made by a delegate under s.269SD(2) of the Customs Act 1901. The change alters who pays duties and creates a discrete compliance and administrative update for affected businesses."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update maintaining the same scope—plasma arc cutting torch parts remain eligible for tariff concession, just under updated classification codes. No expansion of scope has occurred."},"complexity_factors":["Single, specific administrative action with no conditional logic","Only 2 defined elements: the old order being revoked and the new order being made","No cross-references to other legislation beyond naming the empowering Act (Customs Act 1901) and Tariff Act","Straightforward tabular format describing identical goods under different classification codes","No exceptions, nested provisions, or discretionary powers","Extremely short: 2 pages total with minimal operative text"],"plain_english_summary":"This administrative order cancels an old tariff concession for plasma arc cutting torch spare parts and replaces it with a new concession under a different customs classification. It changes the concession item and tariff code, so importers, manufacturers and customs brokers may face different duty treatment.\n\nThe goods themselves are unchanged; the change is administrative and took effect retrospectively from 1 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-348a-tariff-concession-order-0614325","history":"/api/acts/tariff-concession-revocation-order-hs2007-348a-tariff-concession-order-0614325/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-348a-tariff-concession-order-0614325/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-348a-tariff-concession-order-0614325/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-348a-tariff-concession-order-0614325/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-348a-tariff-concession-order-0614325/documents"}}