{"id":"F2007L03257","name":"Tariff Concession Revocation Order HS2007/547A - Tariff Concession Order 0614529","slug":"tariff-concession-revocation-order-hs2007-547a-tariff-concession-order-0614529","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68989,"registerId":"commonwealth-F2007L03257-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/547A - Tariff Concession Order 0614529","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 9702549 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| 8708.40.91 | 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) gearboxes;(b) gearbox transaxlesOp. 10.04.97 - TC 9702549 | 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 HS2007/547A\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| 8708.40.43 | 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) gearboxes;(b) gearbox transaxlesOp. 01.01.07 - TC 0614529 | 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 HS2007/547A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument preserves the same descriptive coverage of goods (gearboxes and gearbox transaxles for passenger vehicles manufactured at least 30 years prior to import) but changes their tariff classification and the Schedule 4 item that applies. Revocation and replacement occur under s.269SD(2) of the Customs Act 1901 with effect from 01.01.07 (see Tables A and B). Practically, this alters the tariff line and concession reference importers must use and can change the payable duty and reporting requirements."},"complexity_factors":["Narrow technical subject-matter: limited to parts (gearboxes/gearbox transaxles) for passenger vehicles ≥30 years old (Table A and Table B).","Legal authority reference: revocation made under s.269SD(2) of the Customs Act 1901 (instrument heading).","Tariff-classification detail: change of tariff subheading codes (8708.40.91 to 8708.40.43) requires precise customs coding.","Schedule cross-reference: change in Schedule 4 item number (newly listed as Item 50) affects which tariff concession applies.","Administrative detail: instrument executed by a delegate of the Chief Executive Officer (Robert Crawford), indicating administrative discretion.","Compliance impact: importers and brokers must update import declarations and tariff claims to reflect new code and effective date (01.01.07)."],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order (TCO 9702549) and replaces it with a new TCO (0614529), effective 1 January 2007. It reclassifies specific vintage passenger-vehicle parts — gearboxes and gearbox transaxles for vehicles at least 30 years old — changing the tariff subheading (8708.40.91 → 8708.40.43) and the Schedule 4 item (now Item 50). Importers of these parts must use the new classification and may see different tariff treatment."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow scope — regulating the tariff classification for specific vintage car parts. The revocation and replacement mechanism is standard administrative practice for updating tariff concessions without expanding the scope beyond the specific goods described."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revocation + replacement","No nested conditions or exceptions","Straightforward tabular format for goods descriptions","Single operative section with clear effective date"],"plain_english_summary":"This order cancels an old 1997 tariff concession for certain vintage passenger vehicle gearboxes and transaxles and replaces it with a new concession (effective 1 Jan 2007). It affects importers, customs brokers and classic‑car restorers by changing the customs tariff classification from 8708.40.91 to 8708.40.43 and the Schedule 4 item from 5031.12.06 to 50. The update aligns the concession with current tariff coding and thus affects duty treatment."},"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-hs2007-547a-tariff-concession-order-0614529","history":"/api/acts/tariff-concession-revocation-order-hs2007-547a-tariff-concession-order-0614529/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-547a-tariff-concession-order-0614529/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-547a-tariff-concession-order-0614529/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-547a-tariff-concession-order-0614529/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-547a-tariff-concession-order-0614529/documents"}}