{"id":"F2007L03498","name":"Tariff Concession Order 0708758","slug":"tariff-concession-order-0708758","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69733,"registerId":"commonwealth-F2007L03498-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0708758","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 05.06.07 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| 5205.32.00 | YARNS, COTTON, UNCOMBED(CARDED), two fold, having NOT greaterthan 40 tex per single foldOp. 05.06.07 - TC 0708758 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 24 August 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"},"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 (cotton yarn). It matches the typical scope of such instruments under the Customs Act 1901, which are designed to be granular, product-specific duty concessions."},"complexity_factors":["Single, highly specific product description with technical textile terminology","No defined terms section — relies on external customs classification system (HS codes)","No conditional logic or nested exceptions","Single operative provision with straightforward effective date mechanism","Cross-references only to standard revocation provisions in parent Act","Total length: approximately 200 words across entire instrument"],"plain_english_summary":"This Tariff Concession Order lets specific imported cotton yarn—uncombed (carded), two‑fold, not over 40 tex per single fold (customs code 5205.32.00)—enter Australia at a reduced or zero customs duty. It lowers input costs for textile importers and manufacturers and is administered by Australian customs.\n\nThe concession took effect 5 June 2007, is made under the Customs Act 1901, and can be revoked if conditions change."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not expand or narrow scope beyond its stated purpose in the text: it applies Schedule 4 item 50 to the specified tariff line (5205.32.00) from 05.06.07 until revoked under ss.269SC/269SD. There is no text in the order indicating a departure from that statutory allocation of tariff treatment."},"complexity_factors":["Very narrow product specification (uncombed two‑fold cotton yarns <= 40 tex) reduces substantive scope","Single tariff classification cited (5205.32.00) — technical commodity description required for claim","Cross-reference to Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 means effect depends on that external provision","Made under s.269P of the Customs Act 1901 and removable under ss.269SC/269SD — procedural/legal cross‑references increase legal tracing","Indefinite duration (effective from 05.06.07 until revocation) creates ongoing compliance requirement for importers"],"plain_english_summary":"This Tariff Concession Order (TCO 0708758) declares that a narrowly defined product — uncombed (carded) two‑fold cotton yarns, not greater than 40 tex per single fold (tariff item 5205.32.00) — is to be dealt with under item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. It took effect on 05.06.07 and remains in force until revoked under sections 269SC or 269SD of the Customs Act 1901.\n\nMechanically, the order changes the tariff treatment that applies to importers who correctly classify these yarns under 5205.32.00; it was made by a delegate of the CEO under section 269P."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0708758","history":"/api/acts/tariff-concession-order-0708758/history","analysis":"/api/acts/tariff-concession-order-0708758/analysis","conflicts":"/api/acts/tariff-concession-order-0708758/conflicts","importantCases":"/api/acts/tariff-concession-order-0708758/important-cases","documents":"/api/acts/tariff-concession-order-0708758/documents"}}