{"id":"F2007L03227","name":"Tariff Concession Revocation Order HS2007/566A - Tariff Concession Order 0614549","slug":"tariff-concession-revocation-order-hs2007-566a-tariff-concession-order-0614549","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68892,"registerId":"commonwealth-F2007L03227-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/566A - Tariff Concession Order 0614549","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 9608877 made on 27.09.96, 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| 8708.92.99 | PARTS, RIGID FRAME OFF-HIGHWAY REAR DUMP TRUCK HAVING A GVW OF MORETHAN 3.5 t, being ANY of the following:(a) silencers;(b) mufflers;(c) exhaust pipesOp. 13.06.96 - TC 9608877 | 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 HS2007/566A\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| 8708.92.49 | PARTS, RIGID FRAME OFF-HIGHWAY REAR DUMP TRUCK HAVING A GVW OF MORETHAN 3.5 t, being ANY of the following:(a) silencers;(b) mufflers;(c) exhaust pipesOp. 01.01.07 - TC 0614549 | 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 HS2007/566A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not expand the original subject‑matter beyond its initial purpose. It revokes a specific 1996 Tariff Concession Order and replaces it with a new Order covering the same goods (silencers, mufflers, exhaust pipes for specified off‑highway rear dump trucks), while updating tariff classification and the Schedule 4 item that applies. That is an administrative reclassification/reissue rather than a substantive broadening of scope."},"complexity_factors":["Short instrument (2 pages) with two small tables replacing one order with another","Single legal hook: revocation and replacement under s269SD(2) of the Customs Act 1901","Only a few data points changed: tariff subheading (8708.92.99 -> 8708.92.49) and Schedule 4 item number (now 50)","No extensive definitions, conditional logic, or multiple exceptions","Minor formatting ambiguity in the printed table (date/column alignment) but no substantive cross‑parts referencing"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- Revokes an earlier Tariff Concession Order (TCO No. 9608877) made on 27 September 1996 in respect of certain vehicle parts, and replaces it with a new Tariff Concession Order (TCO No. 0614549).\n- The change is made under section 269SD(2) of the Customs Act 1901 (the delegate revokes and substitutes the Orders) and takes effect from 1 January 2007.\n- The goods affected are parts for rigid-frame off‑highway rear dump trucks with a gross vehicle weight (GVW) of more than 3.5 tonnes — specifically silencers, mufflers and exhaust pipes — but the instrument updates the tariff classification from 8708.92.99 to 8708.92.49 and records that the item in Part III of Schedule 4 to the Customs Tariff Act 1995 that applies is item number 50.\n\n**Who is affected**\n\n- Importers and customs brokers who bring these specific truck parts into Australia will be directly affected because the tariff classification and the Schedule 4 item applied to the goods have changed.\n- Australian businesses that buy these imported parts may be affected indirectly if the change alters customs duty or administrative treatment (see below).\n- The Australian Border Force/Customs collection systems must apply the new classification and Schedule 4 treatment from the effective date.\n\n**Why it matters (practical effects and mechanisms)**\n\n- Tariff classification and the Schedule 4 item determine how imported goods are treated for customs duty and, in some cases, for concessional rates or exclusions. By updating the classification code and formally applying Schedule 4 item 50 to these goods, the instrument changes the legal basis that customs officers and importers must use when assessing duties and completing import documentation.\n- Who pays: any change in tariff outcome (higher, lower, or unchanged duty) will be paid by the importer (or by the business that ultimately bears import costs). The instrument itself does not say whether duties increase or decrease; it merely substitutes the new order and records the Schedule 4 item that applies.\n\n**Purpose-claims and a short test against practical trade-offs**\n\n- The instrument presents itself as an administrative revocation and replacement of an older TCO (explicitly under s.269SD(2)). That is a plausible administrative action where the government updates classification or reissues a concession to reflect legislative, administrative or policy changes.\n- Costs and incentives: the direct compliance cost is small — import declarations and internal classification records must be updated to the new tariff number and Schedule 4 reference. If the Schedule 4 item changes the duty payable, that creates a clear financial incentive for importers (either a cost if duty rises or a benefit if it falls). The instrument does not create new licensing, reporting, or inspection obligations.\n- Trade-offs and opportunity costs: replacing the TCO with a new one is an administrative step that can clarify or reposition tariff treatment; the opportunity cost is administrative time for customs and importers to implement the change. Any economic effect depends entirely on how Schedule 4 item 50 compares (in duty treatment) with the previous arrangement.\n- Implementation risk and bureaucratic discretion: the instrument is implemented centrally by the customs agency. Discretion is limited — it prescribes the new classification and Schedule 4 item — but correct application depends on accurate identification of the goods in practice (silencers, mufflers, exhaust pipes for the specified trucks). Misclassification by importers or customs could cause delays or disputes.\n- Effects on private choice and markets: this is a product‑specific administrative change. It does not change market entry rules, ownership, or competition directly; it may alter import costs for firms supplying or using those parts, which can affect pricing or sourcing decisions.\n\n**Bottom line (concise)**\n\nThis is a narrow, administrative instrument that revokes a 1996 tariff concession order for certain off‑highway dump‑truck parts and replaces it with a new order effective 1 January 2007, changing the tariff classification code and recording that Schedule 4 item 50 applies. The main consequences are administrative (reclassification in import documentation) and financial only to the extent the Schedule 4 treatment changes the duty payable. It does not create broad new regulatory obligations beyond updating imports paperwork and applying the new tariff treatment."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs a specific function: revoking and replacing a single tariff concession order. It has not expanded beyond its original purpose of updating customs classifications for specific automotive parts."},"complexity_factors":["Single, specific administrative action with clear scope","Only 2 tables with straightforward column structures","Minimal cross-referencing (only to Customs Act 1901, Section 269SD(2) and Customs Tariff Act 1995 Schedule 4)","No conditional logic or exceptions","Only 3 defined terms (goods description, tariff classification, schedule item number)","2 pages total with repetitive structure"],"plain_english_summary":"This Order cancels an earlier tariff concession (TC 9608877) for silencers/mufflers and exhaust pipes for rigid-frame off‑highway rear dump trucks (>3.5 t) and replaces it with a new concession (TC 0614549) under a different customs classification code. It affects importers and suppliers of mining and construction truck exhaust parts, ensuring the same duty concession continues but with the correct tariff classification (effective 1 January 2007)."},"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-hs2007-566a-tariff-concession-order-0614549","history":"/api/acts/tariff-concession-revocation-order-hs2007-566a-tariff-concession-order-0614549/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-566a-tariff-concession-order-0614549/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-566a-tariff-concession-order-0614549/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-566a-tariff-concession-order-0614549/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-566a-tariff-concession-order-0614549/documents"}}