{"id":"F2007L02984","name":"Tariff Concession Revocation Order HS2007/536A - Tariff Concession Order 0614732","slug":"tariff-concession-revocation-order-hs2007-536a-tariff-concession-order-0614732","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118215,"registerId":"commonwealth-F2007L02984-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/536A - Tariff Concession Order 0614732","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 8535103 made on 28.06.85, 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| 8708.39 | PARTS FOR VEHICLES, being reproductions of goods fitted asoriginal equipment to vehicles, having BOTH of the followingcharacteristics:(a) if imported, would fall within Chapter 87 of the CustomsTariff Act 1987;(b) manufactured prior to 1935,being braking systems from the foot pedal to the brake drum ordisc inclusiveOp. 28.06.85 - TC 8535103 | 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 HS2007/536A\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| 8708.30.93 | PARTS FOR VEHICLES, being reproductions of goods fitted asoriginal equipment to vehicles, having BOTH of the followingcharacteristics:(a) if imported, would fall within Chapter 87 of the CustomsTariff Act 1987;(b) manufactured prior to 1935,being braking systems from the foot pedal to the brake drum ordisc inclusiveOp. 01.01.07 - TC 0614732 | 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 HS2007/536A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changes the tariff treatment of the specified goods by revoking TCO 8535103 and replacing it with TCO 0614732. Concretely, the tariff classification code is changed from 8708.39 to 8708.30.93 and the Schedule 4 item number is changed from 5031.12.06 to 50, effective 01.01.07 (per TABLE A and TABLE B). This alters which Schedule 4 item applies to importers of the listed pre‑1935 vehicle braking-system reproductions and therefore may change their duty/legal entitlement."},"complexity_factors":["Legal authority and delegation: exercise of power under Section 269SD(2) of the Customs Act 1901 (instrument text, opening paragraph).","Technical tariff reclassification: change of tariff headings from 8708.39 (original) to 8708.30.93 (replacement) requiring precise customs classification (TABLE A and TABLE B).","Schedule 4 item change: original Schedule 4 item number 5031.12.06 is replaced by item number 50, which alters which tariff concession item applies (TABLE A and TABLE B).","Retroactive/effect timing: revocation/effect date is 01.01.07 while the instrument is dated 20 June 2007, creating a backdated operational effect that importers and administrators must apply (opening paragraph; instrument dates).","Narrow, specialised scope: goods are narrowly described (reproduction braking systems for vehicles manufactured prior to 1935), requiring specialist knowledge to determine applicability (TABLE A and TABLE B).","Administrative impact on stakeholders: importers must update claims and records; customs officials must apply the new order and item — operational burden is procedural rather than substantive."],"plain_english_summary":"This instrument revokes Tariff Concession Order No. 8535103 and replaces it with TCO 0614732, changing the tariff classification and Schedule 4 item that apply to reproduction braking-system parts for vehicles manufactured before 1935. It takes effect from 1 January 2007 and was made by a delegate of the CEO under s.269SD(2) of the Customs Act 1901. Importers of these parts must apply the new TCO/item when claiming tariff treatment; customs classification and record-keeping will change accordingly."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains the same scope as the original 1985 order. It is a technical reclassification of the same goods (pre-1935 vehicle braking system reproductions) from one tariff code to another, not an expansion or restriction of the concession's coverage."},"complexity_factors":["Very short instrument (2 pages)","Only 2 defined elements: the old order being revoked and the new order being made","No nested conditional logic — straightforward replacement of one concession with another","Minimal cross-referencing (only references to Customs Act 1901 section 269SD(2), Customs Tariff Act 1995 Schedule 4, and Customs Tariff Act 1987 Chapter 87)","Single purpose instrument with no exceptions or sub-exceptions","Tabular format makes the structure immediately clear"],"plain_english_summary":"This decision revokes a 1985 tariff concession for reproduction braking systems for pre‑1935 vehicles and replaces it with a new order that reclassifies those aftermarket vintage brake parts under a different customs code. Importers of these reproduction parts are affected because the reclassification changes how customs duty is applied. The new concession took effect on 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-hs2007-536a-tariff-concession-order-0614732","history":"/api/acts/tariff-concession-revocation-order-hs2007-536a-tariff-concession-order-0614732/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-536a-tariff-concession-order-0614732/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-536a-tariff-concession-order-0614732/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-536a-tariff-concession-order-0614732/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-536a-tariff-concession-order-0614732/documents"}}