{"id":"F2007L03319","name":"Tariff Concession Revocation Order HS2007/551A - Tariff Concession Order 0614534","slug":"tariff-concession-revocation-order-hs2007-551a-tariff-concession-order-0614534","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69174,"registerId":"commonwealth-F2007L03319-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/551A - Tariff Concession Order 0614534","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 9705490 made on 08.09.97, 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 400 kg;(ii) maximum engine torque range from 700 Nm to 1 600 Nm;(iii) maximum permissible input speed from 2 650 rpm to2 800 rpm;(iv) design gear ratios from 4.84 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 kg to 400 kg;(ii) maximum engine torque range from 1 200 Nm to 2 500 Nm;(iii) maximum number of forward gears 16;(iv) with or without overdrive unit;being gearboxes imported WITHOUT ANY of the following:(a) transfer gearboxes;(b) other ancillary gearboxes;(c) other ancillary transmission unitsOp. 24.06.97 - TC 9705490 | 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 HS2007/551A\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 400 kg;(ii) maximum engine torque range from 700 Nm to 1 600 Nm;(iii) maximum permissible input speed from 2 650 rpm to2 800 rpm;(iv) design gear ratios from 4.84 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 kg to 400 kg;(ii) maximum engine torque range from 1 200 Nm to 2 500 Nm;(iii) maximum number of forward gears 16;(iv) with or without overdrive unit;being gearboxes imported WITHOUT ANY of the following:(a) transfer gearboxes;(b) other ancillary gearboxes;(c) other ancillary transmission unitsOp. 01.01.07 - TC 0614534 | 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 HS2007/551A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not broaden the substantive scope of the concession; it replaces an earlier TCO with a new TCO that describes essentially the same group of gearboxes using the same detailed technical limits but with a different tariff classification code and Schedule 4 item number. The change is administrative/reclassificatory rather than an expansion of beneficiaries or policy purpose."},"complexity_factors":["Short, single-purpose instrument (revocation and replacement of one TCO)","Two tables with near-identical technical descriptions of goods","Technical specificity in goods description (many numeric limits: weight ranges, torque ranges, rpm, gear ratios, gear counts)","Cross-reference to Customs Act 1901 s269SD(2) and to Part III of Schedule 4 of the Customs Tariff Act 1995","Potential classification complexity in practice because eligibility depends on precise numeric thresholds"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a delegated customs instrument that cancels (revokes) an earlier Tariff Concession Order (TCO No. 9705490) and substitutes a new TCO (TCO No. 0614534) for the same set of goods. The revocation takes effect from 1 January 2007. The delegate acting under section 269SD(2) of the Customs Act 1901 issued the change.\n\n- The instrument replaces the tariff classification code and Schedule 4 item reference that apply to a narrowly described class of gearboxes (automatic or manual) that meet detailed technical limits (weight ranges, torque ranges, input speed, gear ratios, number of forward gears, presence or absence of overdrive, and exclusion of transfer or ancillary gearboxes).\n\n- Operationally, customs officers and importers should now treat qualifying gearboxes under tariff heading 8708.40.49 and the Schedule 4 item number shown in Table B, rather than the previous heading/item in Table A. That change takes effect from 01.01.07.\n\n**Who is affected**\n\n- Importers or overseas suppliers of the specific gearboxes described in the instrument. These are the direct beneficiaries (if the new Schedule 4 item carries a concession) or parties who must comply with the new classification.\n\n- Customs officials and brokers who classify imported goods, process entry paperwork, and apply Schedule 4 concessions.\n\n- Indirectly, Australian vehicle manufacturers, assemblers or repairers who rely on imported gearboxes that meet the specified technical description.\n\n**Why it matters (practical consequences)**\n\n- The TCO and the Schedule 4 reference determine what tariff treatment (typically a concessional duty rate or exemption) applies to the described gearboxes. Changing the tariff classification code and Schedule 4 item can change the duty payable and the documentation importers must supply.\n\n- The goods description is highly technical and narrow. Small differences in weight, torque, gear count, or whether a gearbox is an ancillary unit can mean an import either qualifies for the concession or does not. That creates compliance risk for importers and requires clear supplier documentation and possibly testing or certification.\n\n**Official purpose-claim and practical test**\n\n- The instrument is presented as an administrative substitution: revoke the old TCO and make a new one applying from the same date. The stated effect is to ensure the described goods are covered by the Schedule 4 item listed in Table B.\n\n- Costs and trade-offs: any tariff concession benefits will be concentrated on importers of this narrow gearboxes category. The administrative cost falls on customs and importers for reclassification, record-keeping and possibly additional evidence to show conformity with the technical limits. There is scope for classification disputes at the margin because the description relies on numeric bounds rather than broader functional descriptions.\n\n- Incentives and behavioural effects: importers have an incentive to document and certify that their gearboxes fall within the precise numeric ranges to obtain the concession. Suppliers may adjust shipments or technical specifications to fit the eligible description if the duty difference is material. Customs may need to exercise judgement in borderline cases, increasing potential for delays or rulings requests.\n\n**Who decides, who pays, and what changes**\n\n- Who decides: the delegate of the Chief Executive Officer of Customs exercised the statutory power to revoke and make TCOs (instrument signed by Robert Crawford).\n\n- Who pays or benefits: importers of qualifying gearboxes either pay reduced duties or obtain whatever relief Schedule 4 provides (depending on the Schedule item). Non-qualifying importers continue to pay ordinary rates.\n\n- Behaviour changes: classification and documentation practices at import, potential supplier changes to product specs, and possible requests to Customs for binding rulings where technical compliance is unclear.\n\n**Implementation risks and compliance burden**\n\n- The detailed numeric specification raises the risk of borderline exclusions and disputes. Importers may face additional compliance costs (testing, declarations, broker time) to establish entitlement. Customs may need to issue more binding rulings or undertake verification.\n\n**Relevant legal references in the instrument**\n\n- Exercise of power under section 269SD(2) of the Customs Act 1901.\n- The instrument ties the goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the Schedule that lists concessional tariff items)."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative update to maintain a tariff concession under updated customs classification codes. The scope remains limited to specific heavy vehicle gearboxes and does not expand beyond the original purpose of providing duty concessions for these particular automotive components."},"complexity_factors":["Technical product specifications with multiple nested conditions (EITHER/OR, ALL of the following, WITHOUT ANY of the following)","Cross-references to multiple pieces of legislation (Customs Act 1901, Customs Tariff Act 1995, Schedule 4)","Administrative mechanism requiring understanding of tariff concession orders and their revocation/replacement process","Precise numerical specifications (weight ranges, torque measurements, gear ratios) that require expert interpretation","Dual table structure (Table A for revocation, Table B for new order) creating parallel documentation"],"plain_english_summary":"This Order revokes Tariff Concession Order 9705490 (effective 1 Jan 2007) and replaces it with a new concession (0614534) for the same types of automatic and manual heavy‑vehicle gearboxes, reclassifying them from tariff code 8708.40.99 to 8708.40.49.\n\nIt affects importers of specified truck/bus gearboxes by preserving a reduced or zero customs duty under the new classification, reflecting the 2007 tariff reclassification. The instrument was made by Robert Crawford as delegate of the CEO, Australian Customs Service."},"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-hs2007-551a-tariff-concession-order-0614534","history":"/api/acts/tariff-concession-revocation-order-hs2007-551a-tariff-concession-order-0614534/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-551a-tariff-concession-order-0614534/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-551a-tariff-concession-order-0614534/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-551a-tariff-concession-order-0614534/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-551a-tariff-concession-order-0614534/documents"}}