{"id":"F2007L02492","name":"Tariff Concession Order 0705494","slug":"tariff-concession-order-0705494","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68025,"registerId":"commonwealth-F2007L02492-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0705494","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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 16.04.07 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| 4107.99.00 | LEATHER, BOVINE, non grain, splitOp. 16.04.07 - TC 0705494 | 50  |\n| ---------- | ---------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 06 July 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not change scope from its apparent purpose: it narrowly applies Schedule 4 Item 50 to the specified bovine split leather from 16.04.2007 until formally revoked. It neither expands coverage beyond the stated goods nor alters other tariff headings; its effect is limited to the declared commodity and its tariff treatment."},"complexity_factors":["Narrow, single-commodity scope (4107.99.00 — bovine split leather) reduces complexity.","Legal basis is straightforward: declaration under s.269P of the Customs Act 1901.","Outcome depends on application of a single Schedule 4 item (Item 50) to the classified goods.","Administrative discretion to revoke (ss.269SC, 269SD) creates an open-ended duration risk.","Compliance burden on importers to establish correct tariff classification and meet concession conditions.","Practical effect hinges on administrative records and classification practice rather than complex multi‑party rules."],"plain_english_summary":"This Tariff Concession Order (0705494) declares that imports described as “LEATHER, BOVINE, non grain, split” (tariff heading 4107.99.00) are subject to Item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995, effective 16 April 2007 until revoked. Mechanically, it changes the tariff treatment of those specific imports. Importers of the named leather gain the concession and the Commonwealth forgoes corresponding duties; the delegate of the CEO may revoke the Order under ss.269SC–269SD of the Customs Act."},"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 standard, narrow tariff concession order of the type routinely issued under the Customs Act 1901. It applies to a single, specific tariff classification and does not represent scope creep from any original legislative intent. The legislation enabling these orders (the Customs Act) was specifically designed to allow this granular, product-by-product duty adjustment mechanism."},"complexity_factors":["Single, highly specific product category (non-grain split bovine leather)","No defined terms section — relies on external tariff classification system","Minimal conditional logic — straightforward declaration with single effective date","No cross-references beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Extremely short — approximately 150 words of substantive content","Standardised template format used for thousands of similar orders"],"plain_english_summary":"This Tariff Concession Order lets non-grain split bovine (cow) leather (tariff code 4107.99.00) be imported under Item 50 of Schedule 4 to the Customs Tariff Act 1995, giving it a lower or zero customs duty. Effective 16 April 2007, it reduces input costs for importers and Australian manufacturers (footwear, furniture, automotive) and is administered by the Australian Customs Service."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0705494","history":"/api/acts/tariff-concession-order-0705494/history","analysis":"/api/acts/tariff-concession-order-0705494/analysis","conflicts":"/api/acts/tariff-concession-order-0705494/conflicts","importantCases":"/api/acts/tariff-concession-order-0705494/important-cases","documents":"/api/acts/tariff-concession-order-0705494/documents"}}