{"id":"F2007L02494","name":"Tariff Concession Order 0705496","slug":"tariff-concession-order-0705496","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68031,"registerId":"commonwealth-F2007L02494-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0705496","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| 4107.19.00 | LEATHER, BOVINE, whole hide, non grain, splitOp. 16.04.07 - TC 0705496 | 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_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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order for a specific commodity. It has not expanded beyond its original purpose of granting a duty concession for bovine leather imports."},"complexity_factors":["Single, narrow product scope (one specific type of leather)","No defined terms section — relies on external customs classification codes","Minimal conditional logic — straightforward declaration with standard revocation clauses","Short length (1 page)","Simple two-column table format","References only 3 external statutory provisions (Customs Act 1901 sections 269P, 269SC, 269SD; and Customs Tariff Act 1995 Schedule 4)"],"plain_english_summary":"This Tariff Concession Order grants reduced/zero customs duty for bovine whole hides of non‑grain split leather (CN 4107.19.00), effective 16 April 2007 under Item 50, Part III, Schedule 4 of the Customs Tariff Act 1995. \n\nIt lowers import costs for importers and Australian manufacturers who use this specific leather, to improve access to that raw material."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument applies a Schedule 4 concession to a narrowly defined tariff line from 16 April 2007 until revoked. The text contains no indication the scope was broadened or narrowed from an earlier instrument; it simply designates that specified bovine split hides are subject to Schedule 4 item 50."},"complexity_factors":["Single-item instrument: applies to one tariff classification (4107.19.00), which reduces legislative breadth.","Technical tariff language: relies on precise customs classification terms ('whole hide, non grain, split') requiring specialist interpretation.","Cross-reference dependence: gives effect only by reference to Part III, Schedule 4 item 50 of the Customs Tariff Act 1995, so users must consult that Schedule to know the substantive concession.","Delegated administrative action: issued by a CEO delegate under s.269P of the Customs Act 1901, introducing executive discretion in timing and revocation.","Indefinite duration until revocation: no fixed end date in the Order, creating ongoing compliance and monitoring obligations for importers.","Compliance burden: importers must apply correct tariff code and retain records to claim the concession and respond to future revocation or review."],"plain_english_summary":"This order declares that imports of bovine whole-hide, non-grain, split leather (tariff 4107.19.00) are goods to which Part III, Schedule 4 item 50 of the Customs Tariff Act applies, effective 16 April 2007 until revoked. Mechanically, it changes the customs duty treatment for that specific tariff entry. It affects importers (who claim the concession) and the Commonwealth (foregoing tariff revenue); the decision was made by a delegate under s.269P. Claiming the concession requires correct classification and carries administrative and revocation risk."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0705496","history":"/api/acts/tariff-concession-order-0705496/history","analysis":"/api/acts/tariff-concession-order-0705496/analysis","conflicts":"/api/acts/tariff-concession-order-0705496/conflicts","importantCases":"/api/acts/tariff-concession-order-0705496/important-cases","documents":"/api/acts/tariff-concession-order-0705496/documents"}}