{"id":"F2007L03073","name":"Tariff Concession Revocation Order HS2007/556A - Tariff Concession Order 0614735","slug":"tariff-concession-revocation-order-hs2007-556a-tariff-concession-order-0614735","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118393,"registerId":"commonwealth-F2007L03073-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/556A - Tariff Concession Order 0614735","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 9204023 made on 04.08.92, 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| 8708.60 | PARTS FOR VEHICLES, being original equipment or reproductions ofgoods fitted as original equipment to vehicles having BOTH ofthe following characteristics:(a) if imported, would fall within Chapter 87 of the CustomsTariff Act 1987;(b) manufactured prior to 1962Op. 13.04.92 - TC 9204023 | 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 HS2007/556A\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| 8708.50.62 | PARTS FOR VEHICLES, being original equipment or reproductions ofgoods fitted as original equipment to vehicles having BOTH ofthe following characteristics:(a) if imported, would fall within Chapter 87 of the CustomsTariff Act 1987;(b) manufactured prior to 1962Op. 01.01.07 - TC 0614735 | 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 HS2007/556A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument replaces Tariff Concession Order No. 9204023 (Table A: classification 8708.60, Schedule 4 item 5031.12.06) with a new order (Table B: classification 8708.50.62, Schedule 4 item 50) effective 01.01.07 under s.269SD(2). That substitution changes which Schedule 4 item applies to the listed pre‑1962 vehicle parts and therefore alters the tariff/concession treatment available to importers (see Table A and Table B)."},"complexity_factors":["Legal mechanism: revocation/replacement under s.269SD(2) of the Customs Act 1901 (explicit statutory power).","Technical tariff nomenclature: change from classification 8708.60 to 8708.50.62 (requires correct HS/Customs Tariff coding).","Cross-reference to Customs Tariff Act 1995 Part III Schedule 4: Column 2 identifies the applicable Schedule 4 item (administrative/legal effect depends on that Schedule entry).","Narrow product definition: goods limited to OE or reproduction parts for vehicles that, if imported, would fall in Chapter 87 and were manufactured prior to 1962 (factual verification needed at import).","Timing/operation: revocation has effect from 01.01.07 and replaces an order from 04.08.92 (transitional/importers must apply the new order from that date).","Record/authority: instrument executed by a delegate of the Chief Executive Officer (administrative exercise of discretion).","Potential administrative ambiguity: differing item numbers (5031.12.06 → 50) and ‘last date of effect’ entries require checking to establish exact concession outcome for specific imports."],"plain_english_summary":"This instrument (under s.269SD(2) of the Customs Act 1901) revokes an earlier tariff concession order and replaces it with a new Tariff Concession Order effective 1 January 2007. Mechanically, it changes the tariff classification and the Schedule 4 item that apply to original or reproduction vehicle parts for vehicles manufactured before 1962. Importers of those parts are the directly affected parties because the concession item that determines tariff treatment has been altered (decision recorded by a delegate of the CEO)."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative update that maintains the same substantive scope — vintage car parts for pre-1962 vehicles continue to receive tariff concession treatment. The change is purely procedural: updating the tariff classification code and the Schedule 4 item reference to reflect changes in the Customs Tariff Act 1995, not an expansion of the concession's scope."},"complexity_factors":["Multiple cross-references to other legislation (Customs Act 1901, Customs Tariff Act 1987, Customs Tariff Act 1995)","Requires understanding of tariff classification codes (HS codes like 8708.50.62)","References to specific section numbers (269SD(2)) without explanation","Dual-table structure (revocation table and replacement table) requires careful reading to understand the before/after state","Technical terminology: 'Schedule 4 Item Number', 'original equipment', 'reproductions'"],"plain_english_summary":"This order revokes the 1992 tariff concession (TC 9204023) and replaces it with TC 0614735, effective 1 January 2007, preserving a concession for original or reproduction parts for vehicles manufactured before 1962. It affects importers of vintage vehicle parts classified under tariff heading 8708, updating the classification and Schedule 4 item number (from 5031.12.06 to 50), which alters how import duty is applied."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-556a-tariff-concession-order-0614735","history":"/api/acts/tariff-concession-revocation-order-hs2007-556a-tariff-concession-order-0614735/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-556a-tariff-concession-order-0614735/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-556a-tariff-concession-order-0614735/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-556a-tariff-concession-order-0614735/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-556a-tariff-concession-order-0614735/documents"}}