{"id":"F2007L03351","name":"Tariff Concession Revocation Order HS2007/552A - Tariff Concession Order 0614535","slug":"tariff-concession-revocation-order-hs2007-552a-tariff-concession-order-0614535","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69279,"registerId":"commonwealth-F2007L03351-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/552A - Tariff Concession Order 0614535","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 9709679 made on 02.02.98, 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, having ALL of the following:(a) maximum weight range from 220 kg to 300 kg;(b) maximum engine torque range from 700 Nm to 1 600 Nm;(c) maximum permissible input speed from 2 650 rpm to 2 900 rpm;(d) gear ratios from 8.05 to 1.00;(e) reverse gear ratio 5.67;(f) maximum number of forward gears 6;being gearboxes imported without ANY of the following:(i) transfer gearboxes;(ii) ancillary gearboxes;(iii) ancillary transmission unitsOp. 03.11.97 - TC 9709679 | 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 HS2007/552A\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, having ALL of the following:(a) maximum weight range from 220 kg to 300 kg;(b) maximum engine torque range from 700 Nm to 1 600 Nm;(c) maximum permissible input speed from 2 650 rpm to 2 900 rpm;(d) gear ratios from 8.05 to 1.00;(e) reverse gear ratio 5.67;(f) maximum number of forward gears 6;being gearboxes imported without ANY of the following:(i) transfer gearboxes;(ii) ancillary gearboxes;(iii) ancillary transmission unitsOp. 01.01.07 - TC 0614535 | 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 HS2007/552A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is a technical administrative update that maintains the same substantive scope—duty concession for specific automatic gearboxes. The change from 8708.40.99 to 8708.40.49 reflects a tariff classification restructure rather than an expansion of the goods covered. The revocation and replacement mechanism is standard for maintaining tariff concession orders when classification codes change."},"complexity_factors":["Technical specifications with 6 precise criteria (weight ranges, torque ranges, input speed, gear ratios, reverse ratio, forward gear count) that must ALL be satisfied","Negative conditions requiring absence of three specific component types (transfer gearboxes, ancillary gearboxes, ancillary transmission units)","Cross-references to multiple legislative instruments: Customs Act 1901 (Section 269SD), Customs Tariff Act 1995 (Schedule 4, Part III), and two different tariff classification codes (8708.40.99 vs 8708.40.49)","Dual effective dates: revocation effective 01.01.07, replacement order effective same date but requiring careful tracking of the transition","Schedule 4 Item number change (5031.12.06 to 50) affecting duty calculation methodology"],"plain_english_summary":"This order cancels a 1998 tariff concession for specific automatic gearboxes effective 1 Jan 2007 and replaces it with a new concession that reclassifies the same gearboxes under a different customs code. \n\nIt affects importers, customs brokers and vehicle parts suppliers because the reclassification (and tight technical criteria, including no attached transfer or ancillary gearboxes) determines whether these imports attract concessional duty."},"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":"The instrument does not broaden the range of goods covered: the technical description of the gearboxes is the same in the revoked and replacement entries. The practical change is administrative — a reclassification from tariff subheading 8708.40.99 and Schedule 4 item 5031.12.06 to 8708.40.49 and Schedule 4 item 50. Therefore the scope (target goods) remains the same; what changes is the tariff coding and the Schedule 4 item under which they are recorded, which may affect duty treatment or record-keeping but does not represent a substantive expansion of the original purpose."},"complexity_factors":["Very short statutory instrument (2 pages).","One legal power invoked: s.269SD(2) of the Customs Act 1901.","Two simple tables (Table A: revoked TCO; Table B: replacement TCO).","Technical goods description contains multiple numeric parameters (6 technical limits) — precision required for classification.","Single cross-reference to Part III of Schedule 4 to the Customs Tariff Act 1995.","One effective date (01.01.07) and one operative replacement TCO number (TC 0614535).","No layered exceptions or multi-part conditional logic."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- A delegate of the Chief Executive Officer, exercising powers under section 269SD(2) of the Customs Act 1901, revokes an earlier Tariff Concession Order (TCO No. 9709679) that covered a particular class of automatic gearboxes. The revocation takes effect from 1 January 2007.\n- The instrument immediately replaces the revoked TCO with a new Tariff Concession Order (TC 0614535) that covers the same described goods but records them under a different customs tariff classification and a different Schedule 4 item number. The goods description (technical limits for the automatic gearboxes) is the same in both tables.\n\n**Who is affected**\n\n- Importers (and their customs brokers/agents) who bring into Australia automatic gearboxes that meet the listed technical specifications. They must use the updated tariff classification and Schedule 4 item when lodging import documentation from the effective date.\n- Customs administration staff who apply tariff classifications and Schedule 4 items when assessing import declarations and duty liability.\n- Any downstream parties whose commercial or compliance arrangements rely on the previous TCO (for example, businesses that relied on the exact tariff code or concession item when pricing, accounting or sourcing goods).\n\n**Why it matters (practical consequences)**\n\n- Tariff classification and Schedule 4 item assignment determine how customs treats the imported goods for duty and concession purposes. Changing the TCO and the tariff heading/ Schedule 4 item can change the duty outcome, the availability or record of a concession, or the administrative code used on import declarations.\n- Affected importers will need to update customs entries, internal records, and possibly supplier or pricing arrangements to reflect the new tariff number and Schedule 4 item. Customs brokers will need to revise declaration templates and possibly re-file or amend past entries if any transitional arrangements require it.\n\n**Official rationale and a short test of trade-offs**\n\n- The instrument itself simply records a revocation and replacement. The stated legal power used is s.269SD(2) of the Customs Act 1901 and it replaces TCO 9709679 with TC 0614535 effective 1 January 2007.\n- Practical trade-offs: the replacement appears administrative (same technical goods description), so the straightforward benefit is clearer, updated tariff coding and record-keeping. The costs fall on importers and brokers who must update classification and declarations; there is also a potential revenue impact (if the Schedule 4 item or tariff subheading changes duty treatment). Implementation risk is the usual border-compliance friction: misclassification, delays at release, or extra costs for amending entries.\n\n**Key documentary facts (so you can check them quickly)**\n\n- Revoked TCO: Number 9709679, operative from 03.11.97, covering goods under tariff heading 8708.40.99, Schedule 4 item 5031.12.06; revocation effective 01.01.07.\n- New TCO: TC 0614535, operative from 01.01.07, covering the same described gearboxes under tariff heading 8708.40.49, Schedule 4 item 50.\n- Legal authority cited: section 269SD(2) of the Customs Act 1901.\n\nWho pays, who decides, what changes behaviour\n\n- Who pays: ultimately importers (and possibly their buyers) through compliance costs, administrative updates, and any change in duty liability.\n- Who decides: a delegate of the Chief Executive Officer (Customs) under s.269SD(2) implemented by the instrument.\n- Behavioural change required: importers/customs brokers must classify and declare the goods using the new tariff subheading and Schedule 4 item from the effective date; customs will apply the new TCO when assessing those imports.\n"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-552a-tariff-concession-order-0614535","history":"/api/acts/tariff-concession-revocation-order-hs2007-552a-tariff-concession-order-0614535/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-552a-tariff-concession-order-0614535/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-552a-tariff-concession-order-0614535/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-552a-tariff-concession-order-0614535/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-552a-tariff-concession-order-0614535/documents"}}