{"id":"F2007L03300","name":"Tariff Concession Revocation Order HS2007/398A - Tariff Concession Order 0614380","slug":"tariff-concession-revocation-order-hs2007-398a-tariff-concession-order-0614380","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69131,"registerId":"commonwealth-F2007L03300-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/398A - Tariff Concession Order 0614380","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 9703699 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| 8514.90.90 | COMPONENTS, furnace, electric arc, tilting type,12 tonne capacity, minimum rated capacity 8 tonne melt,maximum rated capacity 15 tonne melt, with fast melt time of75 mins, being ANY of the following:(a) furnace body parts;(b) vertical bumpers;(c) tilting cylinders, complete with supports;(d) roof lifting and pivoting system;(e) roof suspension tie rods;(f) electrode mast with integral actuating cylinders;(g) electrode mast guide roller assembly;(h) electrode arms;(i) water cooled flexible cable assembly;(j) furnace movement oleodynamic assembly;(k) electronic regulation system, complete with fast rise andelectrode saver function;(l) oleodynamic distributor stand assembly;(m) control centre including plc for alarms and interlocksOp. 01.07.97 - TC 9703699 | 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 HS2007/398A\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| 8514.90.00 | COMPONENTS, furnace, electric arc, tilting type,12 tonne capacity, minimum rated capacity 8 tonne melt,maximum rated capacity 15 tonne melt, with fast melt time of75 mins, being ANY of the following:(a) furnace body parts;(b) vertical bumpers;(c) tilting cylinders, complete with supports;(d) roof lifting and pivoting system;(e) roof suspension tie rods;(f) electrode mast with integral actuating cylinders;(g) electrode mast guide roller assembly;(h) electrode arms;(i) water cooled flexible cable assembly;(j) furnace movement oleodynamic assembly;(k) electronic regulation system, complete with fast rise andelectrode saver function;(l) oleodynamic distributor stand assembly;(m) control centre including plc for alarms and interlocksOp. 01.01.07 - TC 0614380 | 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 HS2007/398A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope — it is a specific administrative update to a single tariff concession for electric arc furnace components. The revocation and replacement mechanism is standard for tariff concession orders and does not represent scope creep."},"complexity_factors":["Highly specific technical description of goods (13 enumerated component types for specialised industrial furnaces)","Multiple cross-references to other legislation (Customs Act 1901, Customs Tariff Act 1995, Schedule 4)","Dual effective dates (revocation date vs. new order date) requiring careful tracking","Tabular format with parallel structures (TABLE A vs. TABLE B) that must be read together to understand the change","Use of customs classification codes (HS codes 8514.90.90 vs 8514.90.00) and Schedule 4 item numbers (5031.12.06 vs 50) that require specialised knowledge to interpret"],"plain_english_summary":"This Tariff Concession Revocation Order under the Customs Act 1901 cancels an existing tariff concession (TC 9703699) and replaces it with a new order (TC 0614380) from 1 Jan 2007.  \n\nIt affects importers of components for 12-tonne tilting electric arc furnaces and competing Australian manufacturers by updating tariff classifications and Schedule numbers so the parts receive the correct duty-free/reduced-duty treatment."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not expand the substantive scope of regulation beyond the original purpose. It revokes an existing Tariff Concession Order and replaces it with a new order covering the same detailed list of furnace components. The practical change is administrative: a different customs subheading and an explicit Schedule 4 item number are recorded for the continued concession. There is no indication in the text that new categories of goods are added or that the concession’s purpose has been broadened beyond the original specification."},"complexity_factors":["Short instrument (2 pages) with a single action: revoke-and-replace","One statutory power cited: s269SD(2) of the Customs Act 1901","Single cross-reference to Part III of Schedule 4 of the Customs Tariff Act 1995","Contains a technical goods description with 13 sub‑items (a)–(m) — precision in description increases interpretation complexity","Change in tariff classification code (8514.90.90 -> 8514.90.00) requiring tariff reclassification","Change in Schedule 4 item reference (to item 50) — small but legally significant cross‑reference","Limited conditional logic and no nested exceptions or multiple parties — low structural complexity"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- A delegate of the Commissioner of Customs has revoked an earlier Tariff Concession Order (TCO No. 9703699) and replaced it with a new TCO (TCO No. 0614380). The power used is section 269SD(2) of the Customs Act 1901.\n- The revocation takes effect from 1 January 2007. The replacement order is published in the instrument’s TABLE B and takes effect from that same date.\n- The new order covers the same list of physical items (components for a 12‑tonne capacity tilting electric arc furnace) but records a different customs tariff subheading and links those goods to a specific item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the Schedule 4 item number shown in TABLE B is “50”).\n\n**Who is affected**\n\n- Importers of the listed furnace components: their imports will be assessed against the new TCO and the Schedule 4 item specified in TABLE B from the effective date. That typically changes how customs duty and concessions are applied at import.\n- Customs officials and brokers: they must apply the new TCO number, the new tariff subheading, and the Schedule 4 item when processing entries for these parts.\n- Downstream businesses that rely on these imported components (manufacturers, repairers) are indirectly affected because the customs treatment of these parts determines landed costs.\n\n**Why it matters (practical effect)**\n\n- A TCO identifies particular imported goods and records how they are to be treated under the Customs Tariff (commonly to allow a reduced rate or exemption in Schedule 4). By revoking the old TCO and issuing a replacement, the instrument changes the legal reference point used when assessing those imports.\n- The change in the tariff subheading (from 8514.90.90 in the old table to 8514.90.00 in the new table) and the specified Schedule 4 item (item 50 in TABLE B) are the concrete legal levers that alter customs treatment. Importers who meet the descriptive criteria in COLUMN 1 of TABLE B will attract the concession (or tariff treatment) specified by that Schedule 4 item.\n\n**How it works in practice / implementation notes**\n\n- To benefit from the TCO, an importer’s goods must match the descriptive criteria set out in COLUMN 1 (the detailed list of components (a)–(m)). Customs officers and brokers will compare the physical goods and entry documentation to that description.\n- Operationally, customs systems, tariff classifications on entry declarations, and internal records must be updated to reflect the new TCO number, the new tariff subheading, and the Schedule 4 item number from 1 January 2007 onward.\n\n**Costs, incentives and trade‑offs**\n\n- Who pays/benefits: importers of the specific furnace components pay less customs duty (or receive the concession) to the extent the Schedule 4 item confers a reduced rate or exemption; the Commonwealth foregoes that duty revenue for those imports. The financial effect is concentrated on the specific importers of the enumerated parts.\n- Behavioural effect: importers who rely on the concession will continue importing these specific components rather than sourcing domestically if the cost advantage persists. Customs administration bears the ongoing compliance and verification task.\n- Implementation risk and compliance burden: the goods are described in technical, multipart terms. That precise description can lead to disputes about whether a given shipment qualifies. Importers and brokers must keep documentation proving a match to the listed components; customs may need technical evaluation for borderline cases.\n- Bureaucratic discretion: the instrument is an administrative act under the Customs Act. Decisions about whether particular goods meet the description will be made by customs officers (subject to review processes). The delegate’s instrument itself does not create new substantive policy beyond the revocation and replacement.\n\n**Summary sentence**\n\nThis instrument is an administrative replacement of one Tariff Concession Order with another that applies to the same detailed catalogue of electric‑arc furnace components, changes the customs subheading and records the relevant Schedule 4 item (item 50), and therefore changes how those specific imports are treated for customs duty purposes from 1 January 2007."},"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-hs2007-398a-tariff-concession-order-0614380","history":"/api/acts/tariff-concession-revocation-order-hs2007-398a-tariff-concession-order-0614380/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-398a-tariff-concession-order-0614380/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-398a-tariff-concession-order-0614380/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-398a-tariff-concession-order-0614380/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-398a-tariff-concession-order-0614380/documents"}}