{"id":"F2007L01481","name":"Tariff Concession Order 0702860","slug":"tariff-concession-order-0702860","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65892,"registerId":"commonwealth-F2007L01481-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0702860","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, a delegate of the Chief Executive Officer declare that the goods specified in Column 1 of THE TABLE are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 23.02.07 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item NumberLast date of effect |\n| ----------------------------------------------------------------------- | ------------------------------------------------- |\n\n| 4005.99.00 | SHEETING, styrene butadiene rubber (SBR), compounded,unvulcanisedOp. 23.02.07 - TC 0702860 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 18 May 2007 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The text contains no indication that the Order's scope was altered from its original declaration: it applies to unvulcanised SBR sheeting (4005.99.00) from 23 Feb 2007 and remains until revoked under the cited revocation provisions."},"complexity_factors":["Very narrow subject-matter: a single tariff classification (4005.99.00) for a defined product reduces substantive complexity.","Cross-references to multiple statutes (Customs Act 1901 s269P; revocation under ss269SC/269SD; Part III Schedule 4 of the Customs Tariff Act 1995) require legal cross-checking.","Indefinite duration (no last date of effect shown) creates ongoing monitoring obligations for affected importers.","Administrative discretion: instrument issued by a delegate and revocable by administrative processes, so procedural understanding is needed.","Technical tariff terminology and reliance on Schedule 4 itemisation mean practical effect depends on tariff rules and Customs practice."],"plain_english_summary":"This Order (TCO 0702860) declares that unvulcanised styrene–butadiene rubber (SBR) sheeting (customs heading 4005.99.00) is covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 23 February 2007 under s269P of the Customs Act 1901. It changes tariff treatment for importers of that product (affecting import duty obligations), was issued by a CEO delegate, and remains in force until revoked under ss269SC or 269SD; importers and Customs carry the compliance and administrative burden."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single specific product category. It matches the original intent of such orders — to provide duty relief for specific imported goods."},"complexity_factors":["Single, highly specific product description with technical chemical terminology","References to three separate legislative instruments (Customs Act 1901, Customs Tariff Act 1995, and specific schedule/item numbers)","Conditional validity period with multiple revocation mechanisms (sections 269SC and 269SD)","Requires understanding of customs classification codes (4005.99.00) and tariff concession numbering systems"],"plain_english_summary":"This is a **Tariff Concession Order** — a legal instrument that gives certain imported goods a reduced or zero customs duty rate.\n\n**What it does:**\n- Allows specific rubber sheeting (styrene butadiene rubber, or SBR) to be imported into Australia at a concessional tariff rate\n- The goods must be **compounded** (mixed with other ingredients) but **unvulcanised** (not yet heat-treated to harden it)\n- The goods fall under customs classification code **4005.99.00**\n\n**Who it affects:**\n- Importers bringing this specific type of rubber sheeting into Australia\n- Australian businesses that use this material in manufacturing\n\n**Why it matters:**\n- Reduces import costs for businesses that need this raw material\n- Makes Australian manufacturers more competitive by lowering their input costs\n- The concession took effect on **23 February 2007** and remains in force until revoked or a specified end date\n\n**Key details:**\n- Issued under the *Customs Act 1901* by a delegate of the Australian Customs Service\n- Order number: **TC 0702860**\n- The concession applies to Schedule 4, Item 50 of the Customs Tariff"},"summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This order does not alter the Customs Tariff Act 1995 or any other legislative provision. It only declares that a particular item of Schedule 4 applies to the specified rubber sheeting, granting a concession within the existing legal framework."},"complexity_factors":["Single product tariff concession order with a straightforward goods description","No special conditions, exemptions or legal complexities beyond the standard TCO framework","Short, self-contained instrument that simply applies a concessional item to one class of goods"],"plain_english_summary":"This order grants a tariff concession for sheeting of compounded, unvulcanised styrene-butadiene rubber (customs subheading 4005.99.00), effective 23 February 2007. Eligible importers can claim the concessional (usually free) duty rate, but only where the imported goods exactly match the described product. It affects importers and customs brokers assessing whether their rubber sheeting qualifies for the duty reduction."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0702860","history":"/api/acts/tariff-concession-order-0702860/history","analysis":"/api/acts/tariff-concession-order-0702860/analysis","conflicts":"/api/acts/tariff-concession-order-0702860/conflicts","importantCases":"/api/acts/tariff-concession-order-0702860/important-cases","documents":"/api/acts/tariff-concession-order-0702860/documents"}}