{"id":"F2007L03299","name":"Tariff Concession Revocation Order HS2007/396A - Tariff Concession Order 0614376","slug":"tariff-concession-revocation-order-hs2007-396a-tariff-concession-order-0614376","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69128,"registerId":"commonwealth-F2007L03299-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/396A - Tariff Concession Order 0614376","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 9703691 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| 8514.20.90 | FURNACES, VACUUM, dental porcelainOp. 01.07.97 - TC 9703691 | 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 HS2007/396A\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| 8514.20.00 | FURNACES, VACUUM, dental porcelainOp. 01.01.07 - TC 0614376 | 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 HS2007/396A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Replaces Tariff Concession Order No. 9703691 (listed in Table A) with Tariff Concession Order No. 0614376 (listed in Table B), changing the tariff classification from 8514.20.90 to 8514.20.00 and altering the Schedule 4 item from '5031.12.06' to '50'. The instrument takes effect from 01.01.07 and is made under Section 269SD(2) of the Customs Act 1901, so the tariff treatment and the concession number applicable to importers of vacuum dental porcelain furnaces are different after that date."},"complexity_factors":["Uses delegated statutory power (cites Section 269SD(2) of the Customs Act 1901) — legal authority is clear in the instrument.","Technical tariff coding change: classification shifted from 8514.20.90 (Table A) to 8514.20.00 (Table B) requiring tariff expertise to apply correctly.","Schedule 4 item changed (Table A shows '5031.12.06'; Table B shows '50') — this alters duty treatment and requires importing parties to interpret the new item.","Retrospective date of effect: instrument dated 20 June 2007 but revocation/effect is 01.01.07 — creates administrative and compliance timing issues for importers and customs entries.","Administrative discretion and execution by a delegate of the Chief Executive Officer (instrument signed by Robert Crawford) — limited internal decision-making record visible in the text.","Low statutory drafting complexity but practical compliance burden for a narrow set of importers and customs brokers who must update records and claims."],"plain_english_summary":"This instrument revokes an earlier tariff concession order for vacuum furnaces used for dental porcelain and replaces it with a new concession covering the same goods under a different tariff classification and Schedule 4 item. It was made under s269SD(2) of the Customs Act 1901 and takes effect from 1 January 2007.\n\nThe change directly affects importers and customs brokers by altering the tariff line and the Schedule 4 item that determines duty treatment, so affected parties must update import entries and claim the new concession number."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs exactly what its title suggests: revoking one tariff concession and replacing it with another for the same goods under a revised classification. There is no scope creep—it addresses a single product category (vacuum furnaces for dental porcelain) and makes no policy expansions beyond the original tariff concession framework."},"complexity_factors":["Single, specific administrative action with only two operative paragraphs","No defined terms section—relies entirely on external references to the Customs Act 1901 and Customs Tariff Act 1995","Minimal conditional logic: only one revocation and one replacement with straightforward effective dates","Two simple tables with only one row each describing the specific goods","No nested exceptions, cross-references within the instrument, or substantive policy provisions","Entirely procedural—implements a technical reclassification rather than creating new substantive law"],"plain_english_summary":"This decision cancels an old 1997 tariff concession for vacuum furnaces used in dental porcelain and replaces it with a new order effective 1 January 2007. \n\nIt affects importers and suppliers of these dental furnaces by updating the customs classification from 8514.20.90 to 8514.20.00 so the correct Schedule 4 Item 50 tariff and duty relief apply, preventing misclassification and unexpected import costs."},"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-hs2007-396a-tariff-concession-order-0614376","history":"/api/acts/tariff-concession-revocation-order-hs2007-396a-tariff-concession-order-0614376/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-396a-tariff-concession-order-0614376/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-396a-tariff-concession-order-0614376/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-396a-tariff-concession-order-0614376/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-396a-tariff-concession-order-0614376/documents"}}