{"id":"F2007L03380","name":"Tariff Concession Revocation Order HS2007/579A - Tariff Concession Order 0614567","slug":"tariff-concession-revocation-order-hs2007-579a-tariff-concession-order-0614567","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69382,"registerId":"commonwealth-F2007L03380-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/579A - Tariff Concession Order 0614567","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 9800961 made on 24.04.98, 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```html\n

8708.99.99

PARTS, STEERING BOX having BOTH a steerable axle range of 2 720 kg
to 9 112 kg and a pressure rating of of 1 200 PSI to 2 500 PSI,
being ANY of the following:
(a) cylinder heads;
(b) piston rings;
(c) output shafts;
(d) covers;
(e) housings;
(f) gears;
(g) selector shafts;
(h) pitman arms;
(i) cylinder head kits, comprising ALL of the following:
(i) cylinder head;
(ii) seal ring;
(iii) plug,
(j) mated kits, comprising ALL of the following:
(i) piston;
(ii) seal;
(iii) valve;
(iv) spring;
(v) pin;
(vi) plunger relief ball;
(vii) o-ring;
(viii) nut;
(ix) plug;
(x) shaft;
(xi) bearing;
(xii) nylon ball,
(k) bearing cap kits, comprising BOTH of the following:
(i) plug;
(ii) hexagonal socket,
(l) plunger kits, comprising BOTH of the following:
(i) plunger;
(ii) o-ring,

(Continued on next page)

50

31.12.06

This is page 1 of 4 Pages of the instrument.

..Robert Crawford......................

Dated 20 June 2007 Delegate of the Chief Executive Officer

\n```\n\nRevocation Instrument HS2007/579A\n\n \nTABLE A\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n| | (Continued from previous page)(m) piston plug kits, comprising ALL of the following:(i) plug;(ii) seal;(iii) o-ring,(n) piston ring kits, comprising BOTH of the following:(i) piston ring;(ii) o-ring,(o) pitman arm retaining kits, comprising BOTH of thefollowing:(i) retainer;(ii) washer,(p) output shaft kits, comprising ALL of the following:(i) shaft;(ii) pin;(iii) o-ring;(iv) boot,(q) piston kits, comprising ALL of the following:(i) piston;(ii) spring;(iii) seal,(r) bearing cap and shaft kits, comprising ALL of thefollowing:(i) bearing cap;(ii) shaft;(iii) ring;(iv) washer;(v) o-ring;(vi) nut;(vii) plug;(viii) sealOp. 02.02.98 - TC 9800961 | |\n| --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 4 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/579A\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```html\n

8708.94.59

PARTS, STEERING BOX having BOTH a steerable axle range of 2 720 kg
to 9 112 kg and a pressure rating of of 1 200 PSI to 2 500 PSI,
being ANY of the following:
(a) cylinder heads;
(b) piston rings;
(c) output shafts;
(d) covers;
(e) housings;
(f) gears;
(g) selector shafts;
(h) pitman arms;
(i) cylinder head kits, comprising ALL of the following:
(i) cylinder head;
(ii) seal ring;
(iii) plug,
(j) mated kits, comprising ALL of the following:
(i) piston;
(ii) seal;
(iii) valve;
(iv) spring;
(v) pin;
(vi) plunger relief ball;
(vii) o-ring;
(viii) nut;
(ix) plug;
(x) shaft;
(xi) bearing;
(xii) nylon ball,
(k) bearing cap kits, comprising BOTH of the following:
(i) plug;
(ii) hexagonal socket,
(l) plunger kits, comprising BOTH of the following:
(i) plunger;
(ii) o-ring,
(m) piston plug kits, comprising ALL of the following:
(i) plug;
(ii) seal;
(iii) o-ring,
(n) piston ring kits, comprising BOTH of the following:
(i) piston ring;
(ii) o-ring,
(o) pitman arm retaining kits, comprising BOTH of the
following:
(i) retainer;
(ii) washer,
(p) output shaft kits, comprising ALL of the following:
(i) shaft;
(ii) pin;
(iii) o-ring;
(iv) boot,

(Continued on next page)

50

This is page 3 of 4 Pages of the instrument.

..Robert Crawford......................

Dated 20 June 2007 Delegate of the Chief Executive Officer

\n```\n\nRevocation Instrument HS2007/579A\n\nTABLE B\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------ |\n\n| | (Continued from previous page)(q) piston kits, comprising ALL of the following:(i) piston;(ii) spring;(iii) seal,(r) bearing cap and shaft kits, comprising ALL of thefollowing:(i) bearing cap;(ii) shaft;(iii) ring;(iv) washer;(v) o-ring;(vi) nut;(vii) plug;(viii) sealOp. 01.01.07 - TC 0614567 | |\n| --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 4 of 4 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/579A","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument does not materially broaden or narrow the set of goods covered. It revokes an earlier Tariff Concession Order and reissues a substantially identical descriptive list under a different tariff subheading and a new TCO number, effective 1 January 2007. The practical scope (the types of steering‑box parts and kit compositions covered) appears unchanged; the change is administrative/classificatory rather than substantive."},"complexity_factors":["Single administrative action: one revocation and one replacement order (straightforward structure).","Long, detailed goods description spanning 4 pages with multiple kit compositions and enumerated components (increases reading/time to apply description).","Two different tariff subheadings involved (8708.99.99 replaced by 8708.94.59) — requires attention to classification coding.","Reference to Schedule 4 Item Number (Item 50) and effective date (01.01.2007) — must be applied correctly in practice.","Legal authority citation: s269SD(2) Customs Act 1901 (delegated decision) — minor legal cross‑reference.","Minor textual issues/typos in the printed description (e.g. duplicate word \"of of\") that could cause interpretive hesitation but do not change substance."],"plain_english_summary":"**What this instrument does, in plain English**\n\n- It cancels (revokes) a prior tariff concession order (TCO No. 9800961, made 24 April 1998) that covered a specified set of vehicle steering‑box parts. The revocation takes effect from 1 January 2007.\n- It replaces that cancelled order with a new tariff concession order (TCO No. 0614567) that covers the same list of goods but records them under a different tariff classification code. The new order takes effect from 1 January 2007.\n\n**Which law gives the power**\n\n- The revocation is made under section 269SD(2) of the Customs Act 1901 by a delegate of the Chief Executive Officer of the agency that administers customs.\n\n**What goods are affected**\n\n- The instrument lists a large set of parts and component kits for steering boxes used on vehicles with steerable axles in the range 2,720 kg to 9,112 kg and hydraulic pressure ratings 1,200–2,500 PSI. Examples include cylinder heads, piston rings, output shafts, pitman arms, various kits (cylinder head kits, mated kits, piston kits, bearing cap and shaft kits), and many associated seals, plugs, nuts, o‑rings and the like. The full composition of each kit is set out in the Tables.\n\n**What changes mechanically**\n\n- The operative change is administrative: the old TCO number (9800961) and old tariff subheading (8708.99.99) are revoked and replaced by a new TCO number (0614567) under tariff subheading 8708.94.59. The Schedule 4 item number that applies to these goods is recorded (Item 50 in the Table). The replacement TCO applies from the same date the revocation takes effect (1 January 2007).\n\n**Who is directly affected**\n\n- Importers, customs brokers and freight agents who import the listed steering‑box parts and claim the tariff concession under the TCO must use the new TCO number and the new tariff classification when lodging import declarations from 1 January 2007.\n- The customs administration (the CEO’s delegate) enforces the change and decides whether a consignment fits the descriptive criteria in the Tables.\n\n**Why this matters (claimed purpose and practical implications)**\n\n- The instrument itself does not state a narrative reason, but mechanically it reissues the concession under a different tariff subheading and a new TCO number. In practice this is usually done to correct or update classification, to align the concession with amended tariff schedules, or to restate the concession with clarified wording.\n\n- Practical effects and compliance costs:\n - Paperwork: Import declarations, commercial invoices and broker instructions need to be updated to reference the new TCO and tariff subheading from the stated effective date.\n - Classification risk: If importers or brokers continue to use the old code or the goods do not match the precise item descriptions (including the listed kit components and the numeric ranges for axle and pressure), customs may refuse the concession and standard duty will apply. That can change landed cost and downstream pricing.\n - Administrative burden on customs: the agency must update systems and advise industry of the new TCO number and classification.\n\n**Incentives and trade‑offs**\n\n- Who pays: If the concession is accepted under the new TCO, importers benefit from the same (or similar) tariff outcome as before. If a consignment is rejected because of classification mismatch or paperwork errors, the importer bears additional duty, delays and potential penalty exposure.\n- Who decides: The delegate of the Chief Executive Officer decides whether goods meet the descriptive criteria and therefore whether the Schedule 4 concession applies.\n- Market effects: The instrument does not change the set of goods covered in substance; it mainly affects administrative classification. Any effect on competition or prices is therefore likely marginal and limited to transitional compliance costs or the consequences of misclassification for individual importers.\n\n**Implementation risks and opportunity costs**\n\n- Risk of transitional confusion for importers and brokers (old TCO still cited on legacy documents).\n- If the reclassification reflects a tighter or broader tariff heading, there is a potential for duty differences; importers should verify whether the new HS code carries a different base rate or treatments under Schedule 4.\n- The instrument centralises the decision to a customs delegate (standard for TCOs). That creates routine administrative discretion around whether a specific physical item matches the detailed list.\n\n**Where to check next**\n\n- Importers should match their goods precisely against the itemised descriptions in the Tables and use TCO 0614567 and HS 8708.94.59 in import documentation from 01.01.2007.\n- For legal authority and procedural detail, see section 269SD(2) of the Customs Act 1901 (delegation power) and Schedule 4 of the Customs Tariff Act 1995 (the Schedule that sets out concession items)."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains the exact same scope as the original 1998 order. The goods description is virtually identical between Table A and Table B, with only the tariff classification number changing (8708.99.99 to 8708.94.59). This is a technical reclassification rather than an expansion of scope."},"complexity_factors":["Highly specific product descriptions with 18 enumerated categories of parts and kits","Technical specifications requiring precise weight ranges (2,720 kg to 9,112 kg) and pressure ratings (1,200–2,500 PSI)","Nested definitional structure: kits defined by their component parts, with some kits requiring ALL listed components and others requiring BOTH","Cross-reference to multiple external statutory instruments: Customs Act 1901 (Section 269SD(2)), Customs Tariff Act 1995 (Schedule 4, Part III, Item 50)","Retrospective operation date (01.01.07) creating temporal complexity for imports during the gap period","Dual-table structure (Table A for revocation, Table B for replacement) requiring parallel reading"],"plain_english_summary":"This Order revokes an old tariff concession for specific heavy‑vehicle steering box parts and replaces it with a new concession covering the identical goods under a different tariff classification (shifted from 8708.99.99 to 8708.94.59). It affects importers of those steering parts and repair kits by preserving duty relief, ensuring the correct duty rate applies, and operates retrospectively from 1 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-579a-tariff-concession-order-0614567","history":"/api/acts/tariff-concession-revocation-order-hs2007-579a-tariff-concession-order-0614567/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-579a-tariff-concession-order-0614567/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-579a-tariff-concession-order-0614567/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-579a-tariff-concession-order-0614567/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-579a-tariff-concession-order-0614567/documents"}}