{"id":"F2007L03127","name":"Tariff Concession Revocation Order HS2007/375A - Tariff Concession Order 0614346","slug":"tariff-concession-revocation-order-hs2007-375a-tariff-concession-order-0614346","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118505,"registerId":"commonwealth-F2007L03127-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/375A - Tariff Concession Order 0614346","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 9400340 made on 05.04.94, 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| 8485.90.00 | PARTS, PLASMA ARC CUTTING MACHINEOp. 07.12.93 - TC 9400340 | 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 HS2007/375A\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| 8487.90.00 | PARTS, PLASMA ARC CUTTING MACHINEOp. 01.01.07 - TC 0614346 | 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 HS2007/375A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative update to maintain existing tariff treatment for specific goods under a revised classification system. The scope remains exactly as intended: updating the tariff concession to reflect reclassification of plasma arc cutting machine parts from one harmonised code to another."},"complexity_factors":["Single, specific administrative action with narrow scope","Only 2 defined elements (the old and new tariff concession orders)","No nested conditions or exceptions","Straightforward tabular format with clear cross-references","Minimal legislative cross-referencing (only references Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)","2 pages total with highly repetitive structure"],"plain_english_summary":"This order revokes a 1994 tariff concession for parts of plasma arc cutting machines and replaces it with a new concession effective 1 Jan 2007, reflecting a reclassification under the updated Harmonised System (from 8485.90.00 to 8487.90.00). It affects importers, customs brokers and manufacturers by preserving the intended duty treatment under the revised classification."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes TCO 9400340 (Table A) and substitutes TCO 0614346 (Table B). The goods description remains 'PARTS, PLASMA ARC CUTTING MACHINE' but the customs tariff classification changes from 8485.90.00 to 8487.90.00 and a Schedule 4 item (No.50) is applied. The change takes effect from 01.01.07 and is made under s.269SD(2) of the Customs Act 1901, altering which tariff entry governs these imports."},"complexity_factors":["Administrative/technical change: revocation of one TCO and replacement by another (clear, single-action instrument).","Statutory basis is explicit (s.269SD(2) Customs Act 1901) reducing legal ambiguity about authority.","Change involves tariff classification codes (8485.90.00 → 8487.90.00) and a Schedule 4 item assignment, requiring tariff reclassification by importers and customs.","Fixed, discrete effective date (01.01.07) simplifies transitional application but creates an immediate compliance deadline.","Decision made by a delegate of the CEO (concentrated administrative discretion, but routine in customs practice).","Limited number of affected goods (parts for plasma arc cutting machines) narrows stakeholder scope and policy complexity.","Low need for interpretation of multiple provisions — instrument is mechanistic rather than policy-heavy."],"plain_english_summary":"This instrument revokes Tariff Concession Order (TCO) 9400340 and replaces it with TCO 0614346 for parts of plasma arc cutting machines, effective 1 January 2007. It is made by a delegate of the Chief Executive Officer under s.269SD(2) of the Customs Act 1901. Mechanically it moves the goods from tariff heading 8485.90.00 to 8487.90.00 and assigns Schedule 4 item No.50, so importers’ tariff treatment and customs processing must follow the new order from that date."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-375a-tariff-concession-order-0614346","history":"/api/acts/tariff-concession-revocation-order-hs2007-375a-tariff-concession-order-0614346/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-375a-tariff-concession-order-0614346/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-375a-tariff-concession-order-0614346/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-375a-tariff-concession-order-0614346/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-375a-tariff-concession-order-0614346/documents"}}