{"id":"F2007L03234","name":"Tariff Concession Revocation Order HS2007/543A - Tariff Concession Order 0614525","slug":"tariff-concession-revocation-order-hs2007-543a-tariff-concession-order-0614525","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68914,"registerId":"commonwealth-F2007L03234-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/543A - Tariff Concession Order 0614525","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 9608909 made on 27.09.96, 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| 8708.39.99 | PARTS, ARTICULATED OFF-HIGHWAY REAR DUMP TRUCK HAVING A GVW OF MORETHAN 3.5 t, being brakes and brake parts comprising ANY of thefollowing:(a) service brakes;(b) parking brakes;(c) master cylinders;(d) wheel cylinders;(e) brake callipers;(f) housings;(g) discs;(h) plates;(i) guides;(j) pistons;(k) drums;(l) anchors;(m) hubsOp. 13.06.96 - TC 9608909 | 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 HS2007/543A\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| 8708.30.99 | PARTS, ARTICULATED OFF-HIGHWAY REAR DUMP TRUCK HAVING A GVW OF MORETHAN 3.5 t, being brakes and brake parts comprising ANY of thefollowing:(a) service brakes;(b) parking brakes;(c) master cylinders;(d) wheel cylinders;(e) brake callipers;(f) housings;(g) discs;(h) plates;(i) guides;(j) pistons;(k) drums;(l) anchors;(m) hubsOp. 01.01.07 - TC 0614525 | 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 HS2007/543A","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument remains narrowly focused on a single administrative change: revoking one Tariff Concession Order and substituting another that covers the same described goods under a different tariff subheading and links them to a specific Schedule 4 item. It does not broaden the range of goods covered or add new regulatory powers; it updates classification and the concession reference. In other words, it preserves the original instrument’s purpose (to set tariff treatment for these brake parts) while altering the legal basis and classification for that treatment."},"complexity_factors":["Short instrument: single revocation and single replacement (two tables only).","Two tariff subheadings involved (8708.39.99 replaced by 8708.30.99).","Cross‑references to external statutes: s.269SD(2) of the Customs Act 1901 and Part III of Schedule 4 to the Customs Tariff Act 1995.","Effective date and transition point (01.01.2007) which requires operational attention.","Potential ambiguity in table formatting (dates / item numbering) requiring consultation of the underlying Schedule for precise concession details."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- The delegate of the Chief Executive Officer (under section 269SD(2) of the Customs Act 1901) cancels (revokes) an earlier Tariff Concession Order (TCO) numbered 9608909 and replaces it with a new Tariff Concession Order numbered 0614525.\n- The revocation and replacement both take effect from 1 January 2007.\n- The old TCO covered certain brake and brake parts for articulated off‑highway rear dump trucks (GVW over 3.5 t) classified at tariff item 8708.39.99. That TCO is revoked.\n- The new TCO covers the same description of goods but lists them under a different tariff classification, 8708.30.99, and links them to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 (see TABLE B).\n\n**Who is affected**\n\n- Importers, customs brokers and suppliers of brake and brake parts for articulated off‑highway rear dump trucks (gross vehicle weight over 3.5 tonnes) are directly affected because the tariff classification and the Schedule 4 concession reference for those goods have changed.\n- The Australian Customs authority (and its delegates) are affected administratively because they implement, assess and enforce the change.\n\n**Why it matters (practical consequences)**\n\n- Tariff classification determines the customs duty rate and whether a concessional rate or exemption applies. By moving the goods from subheading 8708.39.99 to 8708.30.99 and tying them to Schedule 4 Item 50, the applicable duty or concession for importations of these parts may change. Importers must check Item 50 in Part III of Schedule 4 to know the exact tariff outcome and any expiry or conditions.\n- Importers need to update import declarations, commercial documentation and internal compliance processes to reflect the new TCO number (0614525) and tariff heading. Customs brokers will need to use the new classification for entries made on/after the effective date.\n- There is a compliance cost: reclassification can trigger reassessments, require documentary proof, and expose importers to enquiries if declarations are inconsistent with the new order.\n\n**Who pays and who decides**\n\n- Financial effects (if any) fall on importers and ultimately on purchasers of the imported goods: duties paid or concessions granted change the landed cost of the parts.\n- The decision to revoke and replace the TCO is exercised by a delegate of the CEO under the Customs Act (the instrument records Robert Crawford as the delegate and cites s.269SD(2)). Customs administers and enforces the change.\n\n**Implementation and operational notes (risks, trade‑offs, incentives)**\n\n- Timing: the instrument states the revocation and replacement have effect from 01.01.2007. That creates a firm cut‑over date; importers with goods arriving close to that date should confirm which TCO applies to particular shipments.\n- Administrative friction: suppliers and importers must revise paperwork and may need to re‑classify stock. Where the concession status changed, some importers may face higher duty (cost) or lower duty (benefit) depending on Item 50’s terms.\n- Ambiguities to check: the instrument cross‑references Part III of Schedule 4 to the Customs Tariff Act 1995 — users must consult that Schedule to determine the precise concession, any conditions and any expiry date attached to Item 50.\n- Enforcement and compliance burden sit with Customs and with importers; errors or disagreements about classification can lead to reassessments, penalties or the need for corrections.\n\n**Source claim and testing against costs and incentives**\n\n- The instrument’s ostensible purpose is administrative: to revoke an old TCO and substitute a new one that places the described brake parts under a different tariff subheading and a specific Schedule 4 item. Mechanically this changes the legal basis for any tariff concession on those goods.\n- Costs and incentives: the immediate incentive is on importers to reclassify correctly to obtain any concession; the cost is time and transaction expense for compliance and possible changes to duty paid. The instrument centralises the decision with a Customs delegate and creates a discrete, administrable rule (one new TCO) rather than ad hoc case‑by‑case treatment.\n\n(References in the instrument: revocation under s.269SD(2) of the Customs Act 1901; replacement TCO links to Part III of Schedule 4 to the Customs Tariff Act 1995.)"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope — it is a specific technical amendment to a single tariff concession for heavy vehicle brake parts. The revocation and replacement mechanism is standard administrative practice for updating tariff classifications without altering the substantive concession benefit."},"complexity_factors":["Highly specific technical goods description with 13 enumerated component types","Cross-references to multiple legislative instruments: Customs Act 1901 (section 269SD(2)), Customs Tariff Act 1995 (Schedule 4, Part III), and two tariff classification systems (HS codes 8708.39.99 and 8708.30.99)","Dual-table structure requiring cross-comparison to understand the revocation/replacement mechanism","Specific effective date mechanics with retrospective application (revocation effective 01.01.07 despite instrument dated 20 June 2007)","Delegate authority framework requiring understanding of administrative law delegation under the Customs Act"],"plain_english_summary":"This Order revokes an old tariff concession for brake parts used on large off‑highway rear dump trucks and replaces it with a new concession under a different tariff classification. Importers, manufacturers and suppliers of these heavy‑vehicle brake components must use the new concession (TC 0614525) and classification from 1 January 2007 to secure the continued reduced customs duty."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-543a-tariff-concession-order-0614525","history":"/api/acts/tariff-concession-revocation-order-hs2007-543a-tariff-concession-order-0614525/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-543a-tariff-concession-order-0614525/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-543a-tariff-concession-order-0614525/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-543a-tariff-concession-order-0614525/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-543a-tariff-concession-order-0614525/documents"}}