{"id":"F2007L03260","name":"Tariff Concession Revocation Order HS2007/540A - Tariff Concession Order 0614521","slug":"tariff-concession-revocation-order-hs2007-540a-tariff-concession-order-0614521","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68998,"registerId":"commonwealth-F2007L03260-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/540A - Tariff Concession Order 0614521","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 9702591 made on 20.06.97, 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| 8708.39.91 | PARTS, PASSENGER MOTOR VEHICLE, manufactured at least 30 yearsbefore the goods are entered for home consumption, or reproductionsof these parts, being ANY of the following:(a) brake plates and shoes but NOT including moulded linings;(b) disks and disc callipers;(c) drums;(d) wheel cylinders;(e) master cylinders;(f) brake lines;(g) brake servos;(h) brake balance bars;(i) brake ductsOp. 10.04.97 - TC 9702591 | 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 HS2007/540A\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, PASSENGER MOTOR VEHICLE, manufactured at least 30 yearsbefore the goods are entered for home consumption, or reproductionsof these parts, being ANY of the following:(a) brake plates and shoes but NOT including moulded linings;(b) disks and disc callipers;(c) drums;(d) wheel cylinders;(e) master cylinders;(f) brake lines;(g) brake servos;(h) brake balance bars;(i) brake ductsOp. 01.01.07 - TC 0614521 | 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 HS2007/540A","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument does not materially change the scope of goods covered. The descriptive definition of affected goods (parts for passenger motor vehicles manufactured at least 30 years before import, or reproductions, and the listed part types) remains the same. The instrument updates administrative treatment — a tariff classification number and the Schedule 4 concession item are changed — but it does not broaden the class of goods covered. Any substantive change in tariff treatment depends on the contents of the referenced Schedule 4 item, not on an expansion of the goods’ description in this instrument."},"complexity_factors":["Short instrument limited to revocation and replacement (single administrative action)","Two tariff classification codes involved (8708.39.91 → 8708.30.93)","Cross-reference to Section 269SD(2) of the Customs Act 1901","Cross-reference to Part III of Schedule 4 of the Customs Tariff Act 1995 (concession item determines tariff effect)","Date-of-effect condition (revocation effective 01.01.2007)","Some ambiguity/formatting in the printed table fields (e.g. presentation of Schedule 4 item number and last date fields)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- The delegate of the Chief Executive Officer (a Customs official) uses the power in Section 269SD(2) of the Customs Act 1901 to revoke an existing Tariff Concession Order (TCO) numbered 9702591 and, at the same time, substitute a new TCO (number 0614521). The revocation and the replacement take effect from 1 January 2007 (see the instrument heading and Tables A and B).\n- The revocation removes the old entry (shown in TABLE A) and TABLE B records the replacement entry. The goods described are the same category of items (parts for passenger motor vehicles manufactured at least 30 years before import, or reproductions of those parts) but the customs tariff classification number and the Schedule 4 item number have been updated.\n- The instrument explicitly links the goods in TABLE B to the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B. In short: the listed goods are treated under the Schedule 4 concession item shown in TABLE B from 1 January 2007.\n\n**Who is affected**\n\n- Importers and customs brokers handling parts for passenger motor vehicles that are at least 30 years old (or reproduction parts) — for example, classic/car-restoration parts suppliers and hobbyist importers.\n- Customs officers and traders who must classify goods and claim any tariff concession under the Customs Tariff Act 1995.\n- Downstream purchasers (restorers, repair workshops, collectors) are indirectly affected through price changes if duties or concession treatment change.\n\n**Why it matters (practical effects)**\n\n- Tariff classification code changed: the goods’ tariff classification moved from 8708.39.91 (old TCO) to 8708.30.93 (new TCO). That change alters which tariff line is used on import documentation.\n- Schedule 4 item changed: the TABLE B entry assigns a Schedule 4 item number (shown as “50” in the instrument) that determines which concessional treatment in Part III of Schedule 4 applies to those goods. That item determines whether, and to what extent, a tariff concession (reduced or nil duty) is available.\n- Administrative action required: importers and brokers must use the new TCO number and the new tariff classification on import declarations from the effective date. They should check eligibility under the new Schedule 4 item before claiming any concession.\n\n**Stated purpose and a practical test of effects**\n\n- The instrument itself does not contain a policy explanation beyond replacing the old TCO with a new one and fixing the effective date. The stated legal basis is Section 269SD(2) of the Customs Act 1901 (the delegate’s revocation power) and the link to Part III of Schedule 4 to the Customs Tariff Act 1995 (which supplies the concession item).\n\n- Practical trade-policy implications to watch for:\n  - Who pays: if the Schedule 4 item associated with the new TCO provides a lower concession (or none), importers will face higher duties; if it provides the same or a better concession, importers benefit. The instrument does not itself state whether the concession is more or less generous — persons affected must compare the relevant Schedule 4 item’s tariff outcome.\n  - Who decides: the Customs delegate issued the revocation and replacement; customs officers determine correct classification and application of the Schedule 4 item at import.\n  - Behaviour changes: importers may reclassify goods, alter sourcing, or adjust pricing. Some importers may stop importing if duty increases, or widen importing if duty decreases.\n\n**Costs, incentives and risks**\n\n- Compliance and administrative costs: customs brokers and importers will need to update import declarations, internal systems and documentation to reflect the new tariff number and TCO reference.\n- Implementation risk: misclassification or misunderstanding of the Schedule 4 item can lead to incorrect duty payment or retrospective adjustments, audits or penalties.\n- Concentrated benefits/costs: benefits (if any) mainly accrue to importers of these specific vintage/reproduction parts; costs (higher duties) would be borne by those same importers and indirectly by consumers. The instrument itself does not expand the class of eligible goods beyond the existing descriptive conditions (30‑year rule and listed part types).\n\n**Key legal references in the instrument**\n\n- Revocation made under Section 269SD(2) of the Customs Act 1901 (delegate revocation power).\n- Replacement TCO links the goods to the item in Part III of Schedule 4 to the Customs Tariff Act 1995 (determines concession treatment).\n\n(For importers: check the new TCO number 0614521, the new tariff classification 8708.30.93, and the Schedule 4 item shown in TABLE B when preparing import declarations from 1 January 2007.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a straightforward administrative replacement of one tariff concession order with another. The scope remains identical—covering the same vintage car brake parts for vehicles 30+ years old. The change is purely procedural: updating the order number, tariff classification code, and Schedule 4 item number to reflect current administrative arrangements, without altering the substantive benefit or expanding the category of goods covered."},"complexity_factors":["Very short document (2 pages)","Minimal defined terms (only references to existing legislation: Customs Act 1901, Customs Tariff Act 1995)","Simple structure: one revocation, one replacement","No nested conditions or exceptions beyond the basic good description","Single cross-reference to statutory provisions (Section 269SD(2))","Tabular format makes the operative provisions clear"],"plain_english_summary":"This order cancels an older 1997 tariff concession for brake parts for passenger vehicles at least 30 years old and replaces it with a new concession (TC 0614521), keeping the same duty relief for those vintage brake components. \n\nIt’s an administrative update (new order number, updated tariff classification and schedule item) that preserves the concession’s benefit for importers and classic‑car businesses, effective 1 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-540a-tariff-concession-order-0614521","history":"/api/acts/tariff-concession-revocation-order-hs2007-540a-tariff-concession-order-0614521/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-540a-tariff-concession-order-0614521/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-540a-tariff-concession-order-0614521/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-540a-tariff-concession-order-0614521/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-540a-tariff-concession-order-0614521/documents"}}