{"id":"F2007L03259","name":"Tariff Concession Revocation Order HS2007/568A - Tariff Concession Order 0614551","slug":"tariff-concession-revocation-order-hs2007-568a-tariff-concession-order-0614551","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68995,"registerId":"commonwealth-F2007L03259-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/568A - Tariff Concession Order 0614551","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 9702589 made on 20.06.97, 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| 8708.94.91 | PARTS, PASSENGER MOTOR VEHICLE, manufactured at least 30 yearsbefore the goods are entered for home consumption, or reproductionsof these parts, being ANY of the following:(a) steering wheels;(b) steering columns;(c) steering boxesOp. 10.04.97 - TC 9702589 | 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 HS2007/568A\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| 8708.94.42 | PARTS, PASSENGER MOTOR VEHICLE, manufactured at least 30 yearsbefore the goods are entered for home consumption, or reproductionsof these parts, being ANY of the following:(a) steering wheels;(b) steering columns;(c) steering boxesOp. 01.01.07 - TC 0614551 | 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 HS2007/568A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The substantive goods covered remain the same (steering wheels, steering columns, steering boxes for vehicles at least 30 years old or reproductions), so beneficiary set is unchanged. The instrument changes the legal framing: goods are reclassified under a different tariff heading (8708.94.42) and linked to Item 50 of Part III of Schedule 4, replacing the earlier order that expired 31.12.06. Concretely, importers face a different schedule-item reference and tariff coding to determine duty application."},"complexity_factors":["Statutory revocation and reissuance under Section 269SD(2) of the Customs Act 1901 (delegated power to revoke/make TCOs).","Cross-reference required to Part III of Schedule 4 to the Customs Tariff Act 1995 to determine actual tariff treatment (new linkage to Item 50).","Change in tariff classification codes between instruments (from 8708.94.91 to 8708.94.42) — requires tariff coding interpretation.","Technical eligibility condition: goods must be for passenger motor vehicles \"manufactured at least 30 years before the goods are entered for home consumption\" (evidentiary and verification burden on importers).","Specific goods list limited to steering wheels, steering columns, steering boxes — narrow scope but precise product identification may require product-level classification.","Temporal transition: revocation has retrospective/forward effect from a stated date (01.01.07) and replaces a prior order with a last date of effect, creating potential timing issues for imports around the cut-off.","Administrative facts: instrument issued by delegate (Robert Crawford) and uses Trade Classification references (TC 9702589, TC 0614551) — practical compliance relies on agency administration and record checks."],"plain_english_summary":"Mechanically, this instrument revokes Tariff Concession Order 9702589 and replaces it with Tariff Concession Order 0614551, effective 1 January 2007. It continues to cover steering wheels, steering columns and steering boxes for passenger motor vehicles manufactured at least 30 years before import (or reproductions), but reclassifies those parts under a new Customs Tariff heading and links them to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. Importers of qualifying historic vehicle parts are affected because the applicable tariff classification and Schedule 4 item reference change."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a straightforward administrative update to a specific tariff concession. The scope remains exactly as intended: regulating the duty treatment of specific vintage car parts. There is no evidence of scope creep or expansion beyond the original purpose of managing tariff concessions for these particular goods."},"complexity_factors":["Very short document (2 pages)","Only 2 operative paragraphs with clear (a) and (b) structure","Minimal defined terms—only standard customs terminology (Schedule 4, Customs Tariff Act 1995)","No nested exceptions or conditional logic beyond the 30-year age requirement","Simple tabular format for goods description","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995","Straightforward revocation-and-replacement structure without amendments to multiple sections"],"plain_english_summary":"This order cancels a 1997 tariff concession for vintage steering wheels, columns and boxes and replaces it with a new concession under a different tariff classification. It governs imports of parts made—or reproductions of parts made—at least 30 years before importation.\n\nWhy it matters: the reclassification (from 8708.94.91 to 8708.94.42) and new schedule entry change how customs duty is applied, affecting costs for businesses and hobbyists. The change is treated as effective 1 January 2007 (signed 20 June 2007)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-568a-tariff-concession-order-0614551","history":"/api/acts/tariff-concession-revocation-order-hs2007-568a-tariff-concession-order-0614551/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-568a-tariff-concession-order-0614551/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-568a-tariff-concession-order-0614551/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-568a-tariff-concession-order-0614551/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-568a-tariff-concession-order-0614551/documents"}}