{"id":"F2007L03072","name":"Tariff Concession Revocation Order HS2007/538A - Tariff Concession Order 0614734","slug":"tariff-concession-revocation-order-hs2007-538a-tariff-concession-order-0614734","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118391,"registerId":"commonwealth-F2007L03072-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/538A - Tariff Concession Order 0614734","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 9204021 made on 04.08.92, 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 original equipment or reproductions ofgoods fitted as original equipment to vehicles having BOTH of thefollowing characteristics:(a) if imported, would fall within Chapter 87 of the CustomsTariff Act 1987;(b) manufactured prior to 1962,being ANY of the goods listed in THE TABLE, but NOT includingbrake pads OR liningsTHE TABLE(a) brake pedals;(b) brake mechanismsOp. 13.04.92 - TC 9204021 | 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 HS2007/538A\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 original equipment or reproductions ofgoods fitted as original equipment to vehicles having BOTH of thefollowing characteristics:(a) if imported, would fall within Chapter 87 of the CustomsTariff Act 1987;(b) manufactured prior to 1962,being ANY of the goods listed in THE TABLE, but NOT includingbrake pads OR liningsTHE TABLE(a) brake pedals;(b) brake mechanismsOp. 01.01.07 - TC 0614734 | 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 HS2007/538A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 9204021 (shown in Table A: goods classed at 8708.39 and linked to Schedule 4 item 5031.12.06) with TCO 0614734 (Table B: goods classed at 8708.30.93 and linked to Schedule 4 item 50), effective 01.01.07. Concretely, the set of named pre‑1962 vehicle parts remains but their tariff heading and the Schedule 4 item that applies have changed, which alters which concession item importers must cite and may change the tariff treatment applied (Tables A and B; instrument header invoking s269SD(2))."},"complexity_factors":["Statutory mechanism is simple: a delegate revokes and remakes a Tariff Concession Order under s269SD(2) of the Customs Act 1901 (instrument header).","Change requires reading cross‑references into the Customs Tariff Act 1995 Part III Schedule 4 (Table B, Column 2) to know exact concession consequences.","Tariff classification shifts between headings (Table A: 8708.39; Table B: 8708.30.93), which can materially change how goods are treated at customs.","Goods description is narrowly defined (pre‑1962 vehicle parts; brake pedals and brake mechanisms; excludes brake pads/linings) so scope determination depends on applied factual matching (Table A/B).","Administrative impact: importers and brokers must update documentation to the new TCO number and Schedule 4 item and ensure entries reference the correct tariff heading (Tables A and B).","Timing precision matters: the revocation and replacement have an explicit date of effect (01.01.07) stated in the instrument, so retrospective compliance or transition issues may arise."],"plain_english_summary":"This order, made under s269SD(2) of the Customs Act 1901, revokes Tariff Concession Order 9204021 and replaces it with Tariff Concession Order 0614734 effective 1 January 2007. It reclassifies certain pre‑1962 vehicle parts (brake pedals and brake mechanisms, excluding pads/linings) under a different tariff heading and Schedule 4 item, affecting importers who rely on the concession and requiring them to use the new TCO and item for customs entries."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward administrative update. The scope remains identical — vintage car brake parts for pre-1962 vehicles. The changes are purely technical: updating the underlying tariff classification code (reflecting changes to the Customs Tariff Act from 1987 to 1995 versions), updating the Schedule 4 item number, and refreshing the instrument date. No new categories of goods are added or removed."},"complexity_factors":["Multiple cross-references to other legislation (Customs Act 1901, Customs Tariff Act 1987, Customs Tariff Act 1995)","Nested conditional descriptions: goods must satisfy BOTH characteristics (a) AND (b), then be ANY of listed items, then exclude brake pads/linings","Dual-table structure (TABLE A for revocation, TABLE B for replacement) requiring cross-comparison","Specific tariff classification codes (8708.39 vs 8708.30.93) and Schedule 4 item numbers (5031.12.06 vs 50) that require technical customs knowledge","Administrative procedural language ('delegate of the Chief Executive Officer', 'Section 269SD(2)')","Effective date mechanics involving revocation and simultaneous replacement with different commencement dates"],"plain_english_summary":"This Order cancels a 1992 tariff concession for brake pedals and brake mechanisms for vehicles made before 1962 and replaces it with a 2007 concession that continues concessional import duty treatment under updated classification and administrative references. It affects importers and businesses in classic car restoration by preserving lower duty rates for those vintage brake parts while modernizing the legal instrument and tariff coding."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-538a-tariff-concession-order-0614734","history":"/api/acts/tariff-concession-revocation-order-hs2007-538a-tariff-concession-order-0614734/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-538a-tariff-concession-order-0614734/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-538a-tariff-concession-order-0614734/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-538a-tariff-concession-order-0614734/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-538a-tariff-concession-order-0614734/documents"}}