{"id":"F2007L03238","name":"Tariff Concession Revocation Order HS2007/576A - Tariff Concession Order 0614564","slug":"tariff-concession-revocation-order-hs2007-576a-tariff-concession-order-0614564","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68928,"registerId":"commonwealth-F2007L03238-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/576A - Tariff Concession Order 0614564","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 9610489 made on 02.12.96, 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| 8708.99.99 | DRIVE AXLE HEAD ASSEMBLIES with or without power divider, having acrown wheel diameter NOT less than 370 mmOp. 09.09.96 - TC 9610489 | 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 HS2007/576A\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| 8708.50.59 | DRIVE AXLE HEAD ASSEMBLIES with or without power divider, having acrown wheel diameter NOT less than 370 mmOp. 01.01.07 - TC 0614564 | 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 HS2007/576A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative update that reclassifies specific goods under Australia's tariff system. It does not expand beyond the original purpose of managing tariff concessions for imported automotive parts."},"complexity_factors":["Single operative provision with two clear actions (revocation and replacement)","Only 2 defined items (the old and new tariff concession orders)","No nested conditional logic or exceptions","Minimal cross-referencing (only to Customs Act section 269SD(2) and Customs Tariff Act Schedule 4)","Highly standardised, template-based administrative instrument","Technical content limited to specific customs classification codes and product descriptions"],"plain_english_summary":"This Tariff Concession Revocation Order changes the customs classification of certain heavy‑vehicle drive axle head assemblies, revoking TCO 9610489 and replacing it with TCO 0614564 to move the goods from tariff code 8708.99.99 to 8708.50.59. \n\nImporters of these axle components may face different duty rates or concession treatments. The order was made by Robert Crawford under section 269SD(2) of the Customs Act 1901 and takes effect 1 January 2007."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument is an administrative update that replaces one Tariff Concession Order with another for the same described goods. It does not broaden the class of goods covered or add new types of regulatory obligations; it changes the tariff classification and the specific Schedule 4 concession reference. That is a change in application/administration rather than an expansion beyond the original purpose (keeping the same product coverage)."},"complexity_factors":["Very short instrument focused on a single product line (drive axle head assemblies)","Only two operative actions: revoke a named TCO and make a replacement TCO","Cross-references to other statutes (Customs Act 1901 s.269SD(2) and Part III of Schedule 4 to the Customs Tariff Act 1995) which require external lookup to determine exact fiscal effect","Change of tariff classification (from HS 8708.99.99 to 8708.50.59) — classification rules and HS headings impose interpretive complexity","Schedule 4 item referenced (\"50\") must be checked outside the instrument to know the concession — indirect information increases task complexity","Single conditional element (effective date: 01.01.07) but no nested exceptions or multiple defined terms"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It cancels (revokes) an existing Tariff Concession Order (TCO No. 9610489) that covered a particular imported product, effective 1 January 2007, and replaces it with a new Tariff Concession Order (TCO No. 0614564) that covers the same described product. The exercise is done under section 269SD(2) of the Customs Act 1901 by a delegate of the Chief Executive Officer.\n\n- The product description in both instruments is \"drive axle head assemblies with or without power divider, having a crown wheel diameter NOT less than 370 mm.\" What changes is the customs tariff classification number applied to that product: the old instrument used 8708.99.99; the new instrument applies 8708.50.59. The new TCO also records a Schedule 4 item number (\"50\"), which identifies the specific concessional treatment in the Customs Tariff Act 1995 that now applies to these goods.\n\n**Who this affects**\n\n- Importers and customs brokers who bring into Australia the specified drive axle head assemblies. They are the ones who declare the tariff classification and pay any duty (or claim any concession).\n\n- Manufacturers, distributors or after‑market suppliers who rely on the tariff/concession when pricing or sourcing these components.\n\n- The Australian Customs authority that processes import declarations and administers the concession.\n\n**Why it matters (practical effects)**\n\n- Tariff classification determines the rate of customs duty and whether a tariff concession (a reduction or exemption) applies. Reclassifying the goods from 8708.99.99 to 8708.50.59 and attaching Schedule 4 item 50 changes which tariff line and which statutory concession are applied. That can change the duty payable (increase, decrease or leave it unchanged depending on Schedule 4 and the tariff schedule).\n\n- Importers must update their customs declarations to reflect the new classification and the new TCO number. Incorrect classification can trigger reassessments, penalties or delay at the border.\n\n- The instrument is administrative: it does not create new regulatory obligations beyond changing the tariff heading and the specific statutory concession reference. It operates from a set date (1 January 2007), so goods imported on or after that date are subject to the new TCO.\n\n**Authority and mechanics**\n\n- The delegate acts under s.269SD(2) of the Customs Act 1901 to revoke and make TCOs. The new TCO links the goods to an item in Part III of Schedule 4 to the Customs Tariff Act 1995. To know the exact financial effect (duty rate or exemption) you must read the referenced Schedule 4 item in the Customs Tariff Act 1995.\n\n**Costs, incentives and implementation considerations**\n\n- Who pays: importers pay customs duty unless a concession applies under the referenced Schedule 4 item. If the new Schedule 4 item provides a concession, the benefit flows to the (concentrated) group of importers of these assemblies.\n\n- Administrative cost: importers and customs brokers need to change their declarations and documents to the new TCO number and tariff heading; Customs must enforce and interpret the new classification.\n\n- Risk of disputes: shifting HS (Harmonized System) headings can create borderline classification issues, increasing the chance of reviews or disputes about whether a particular product matches the descriptive wording (\"crown wheel diameter NOT less than 370 mm\").\n\n- Implementation risk: to assess duty change you must consult Schedule 4 item 50 in the Customs Tariff Act 1995; absent that, the instrument alone does not state the dollar impact.\n\n**Net effect in plain terms**\n\n- The instrument keeps the same descriptive coverage (drive axle head assemblies meeting the size condition) but moves them to a different tariff classification and ties them to a specified concessional item in Schedule 4. This typically alters how much duty applies or how a concession is claimed, and requires importers and customs agents to update their classifications and paperwork.\n\n(References in the instrument: revocation made under section 269SD(2) of the Customs Act 1901; the new concession is recorded as an item of Part III of Schedule 4 to the Customs Tariff Act 1995.)"},"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-hs2007-576a-tariff-concession-order-0614564","history":"/api/acts/tariff-concession-revocation-order-hs2007-576a-tariff-concession-order-0614564/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-576a-tariff-concession-order-0614564/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-576a-tariff-concession-order-0614564/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-576a-tariff-concession-order-0614564/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-576a-tariff-concession-order-0614564/documents"}}