{"id":"F2007L03244","name":"Tariff Concession Revocation Order HS2007/550A - Tariff Concession Order 0614533","slug":"tariff-concession-revocation-order-hs2007-550a-tariff-concession-order-0614533","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68948,"registerId":"commonwealth-F2007L03244-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/550A - Tariff Concession Order 0614533","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 9612594 made on 28.02.97, 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| 8708.40.99 | GEARBOXES, AUTOMATIC OR MANUAL, being EITHER of the following:(a) automatic gearboxes having ALL of the following:(i) maximum weight range from 300 kg to 330 kg;(ii) maximum engine torque range from 1 050 Nm to 1 600 Nm;(iii) maximum permissible input speed from 2 650 rpm to2 800 rpm;(iv) design gear ratios from 3.43 to 0.59;(v) design reverse gear ratio 4.84;(vi) maximum number of forward gears 6;(vii) with or without overdrive unit;(b) manual gearboxes having ALL of the following:(i) maximum weight range from 170 to 319 kg;(ii) maximum engine torque range from 1 600 Nm to 2 300 Nm;(iii) maximum number of forward gears 16;(iv) with or without overdrive unit;being gearboxes imported WITHOUT ANY of the following:(a) transfer gear boxes;(b) other ancillary gear boxes;(c) other ancillary transmission units,Op. 26.11.96 - TC 9612594 | 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 HS2007/550A\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| 8708.40.49 | GEARBOXES, AUTOMATIC OR MANUAL, being EITHER of the following:(a) automatic gearboxes having ALL of the following:(i) maximum weight range from 300 kg to 330 kg;(ii) maximum engine torque range from 1 050 Nm to 1 600 Nm;(iii) maximum permissible input speed from 2 650 rpm to2 800 rpm;(iv) design gear ratios from 3.43 to 0.59;(v) design reverse gear ratio 4.84;(vi) maximum number of forward gears 6;(vii) with or without overdrive unit;(b) manual gearboxes having ALL of the following:(i) maximum weight range from 170 to 319 kg;(ii) maximum engine torque range from 1 600 Nm to 2 300 Nm;(iii) maximum number of forward gears 16;(iv) with or without overdrive unit;being gearboxes imported WITHOUT ANY of the following:(a) transfer gear boxes;(b) other ancillary gear boxes;(c) other ancillary transmission units,Op. 01.01.07 - TC 0614533 | 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 HS2007/550A","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":4,"scope_assessment":{"changed":true,"description":"Yes. The Order revokes TCO 9612594 (operative to 31.12.06) and replaces it with TCO 0614533 effective 01.01.07, moving the specified gearboxes from tariff subheading 8708.40.99 to 8708.40.49 and specifying Schedule 4 item 50. That mechanical change alters which Schedule 4 concession applies and therefore may change duty outcomes and compliance obligations for affected importers."},"complexity_factors":["Narrow, technical goods description with multiple numeric ranges and options (weight, torque, rpm, gear ratios, number of gears) — increases classification difficulty.","Tariff reclassification from 8708.40.99 to 8708.40.49 requires admin action by importers/brokers to confirm entitlement.","Application of Schedule 4 item 50 (reference to Schedule 4 to the Customs Tariff Act 1995) changes concession treatment and duty liability.","Legal authority cited: s.269SD(2) of the Customs Act 1901 — delegate power to revoke and make TCOs.","Effective date sequencing (old TCO operative to 31.12.06; new TCO operative 01.01.07) imposes a clear cutoff for importers to manage shipments.","Potential for compliance risk where product specifications only narrowly match the listed technical ranges — factual matching required at border."],"plain_english_summary":"This instrument revokes Tariff Concession Order No. 9612594 and replaces it with Tariff Concession Order 0614533, reclassifying a narrowly‑described set of automatic and manual gearboxes under tariff subheading 8708.40.49 and applying Schedule 4 item 50 from 1 Jan 2007. It is made by a delegate under s.269SD(2) of the Customs Act 1901. Importers and customs brokers of the specified gearboxes must re-check classification and Schedule 4 treatment because the change can alter duty or concession outcomes and compliance steps."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is a technical update maintaining the same scope. The order replaces one tariff concession with another covering identical goods (same technical specifications for gearboxes), merely updating the customs classification codes and administrative details. The substantive policy intent—providing tariff relief for specific heavy vehicle gearboxes—remains unchanged."},"complexity_factors":["Extensive technical specifications with multiple nested conditions (EITHER/OR with ALL OF requirements)","Cross-references to multiple pieces of legislation: Customs Act 1901, Customs Tariff Act 1995, and specific Schedule 4 items","Requires understanding of customs classification codes (HS codes like 8708.40.49 vs 8708.40.99)","Dual table structure (TABLE A for revocation, TABLE B for replacement) creating parallel reading requirements","Specific legal mechanism: revocation under Section 269SD(2) with delegated authority from CEO"],"plain_english_summary":"This Tariff Concession Revocation Order under the Customs Act 1901 cancels the 1997 concession (TC 9612594) for certain heavy‑vehicle gearboxes and replaces it with a new concession (TC 0614533) effective 1 January 2007. It affects importers of specified automatic and manual truck/bus gearboxes that meet exact technical criteria, updates customs classification and Schedule numbers, and thereby alters which imports qualify for reduced or zero duty."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-550a-tariff-concession-order-0614533","history":"/api/acts/tariff-concession-revocation-order-hs2007-550a-tariff-concession-order-0614533/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-550a-tariff-concession-order-0614533/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-550a-tariff-concession-order-0614533/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-550a-tariff-concession-order-0614533/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-550a-tariff-concession-order-0614533/documents"}}