{"id":"F2005L01250","name":"Tariff Concession Revocation Order 09/2005 - Tariff Concession Order 0505626","slug":"tariff-concession-revocation-order-09-2005-tariff-concession-order-0505626","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34926,"registerId":"commonwealth-F2005L01250-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 09/2005 - Tariff Concession Order 0505626","content":"\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n| |\n\n| |\n\n| TARIFF CONCESSION REVOCATION ORDER |\n\n| |\n\n| |\n\n|Under Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer |\n\n| |\n\n| (a) revoke Tariff Concession Order Number 0404453 made on JULY 19, 2004, in respect of the goods described in |\n\n| TABLE A below. This Revocation has effect from MAY 17, 2005; and |\n\n| |\n\n| (b) make in its place the Tariff Concession Order described in TABLE B. The goods specified in Column 1 of TABLE B are |\n\n| goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B |\n\n| applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the |\n\n| Revocation. |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|\n\nTABLE A\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCOLUMN 1 COLUMN 2\n\nDescription of Goods including the Prescribed Item No.\n\nCustoms Tariff Classification Validity Date\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n6303.92.90 FABRIC, HONEYCOMB, non woven, bonded fibre, polyester, single 50\n\ncell, having ALL of the following: 16.05.05\n\n(a) width NOT less than 4 400 mm;\n\n(b) pleat size NOT less than 9.5 mm and NOT greater than 10.5 mm\n\nOR NOT less than 19.5 mm and NOT greater than 20.5 mm;\n\n(c) one side coloured, other side white OR off white;\n\n(d) a shading co-efficient NOT greater than 0.34\n\nOp. 06.05.04 \\- TC 0404453\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 2 page(s) of the above Table. |\n\n| ...Robert Crawford ........................... |\n\n|Dated MAY 18, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|\n\n  \nTABLE B\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCOLUMN 1 COLUMN 2\n\nDescription of Goods including the Prescribed Item No.\n\nCustoms Tariff Classification Validity Date\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n6307.90.40 FABRIC, HONEYCOMB, non woven, bonded fibre, polyester, single 50\n\ncell, having ALL of the following:\n\n(a) width NOT less than 4 400 mm;\n\n(b) pleat size NOT less than 9.5 mm and NOT greater than 10.5 mm\n\nOR NOT less than 19.5 mm and NOT greater than 20.5 mm;\n\n(c) one side coloured, other side white OR off white;\n\n(d) a shading co-efficient NOT greater than 0.34\n\nOp. 06.05.04 \\- TC 0505626\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 2 of 2 page(s) of the above Table. |\n\n| ..Robert Crawford............................. |\n\n|Dated MAY 18, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changed the legal classification under which the concession for the same described goods is recorded: it revoked TCO 0404453 and substituted TCO 0505626 that covers the same fabric description but under a different customs tariff heading (from 6303.92.90 to 6307.90.40) and associated prescribed item reference. Mechanically the goods covered remain the same (the technical specification is unchanged), but the statutory hook that governs tariff treatment (the Schedule 4 item and tariff line) has been altered; that is a change in scope in legal effect even though the product coverage is unchanged."},"complexity_factors":["Short instrument with a single operative revocation-and-replacement action","One cross-reference to section 269SD(2) of the Customs Act 1901","One cross-reference to Part III of Schedule 4 to the Customs Tariff Act 1995 (affects which concession item applies)","Detailed product description with four technical conditions (width, pleat size ranges, colouring, shading coefficient) — precise numeric thresholds","Change in customs tariff classification codes between old and new TCO (6303.92.90 to 6307.90.40)","Two TCO identifiers and dates to track (original TCO number, replacement TCO number, operative dates)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It cancels (revokes) an earlier Tariff Concession Order (TCO No. 0404453) that covered a specific type of fabric. The revocation takes effect from 17 May 2005.\n- It immediately replaces that revoked order with a new Tariff Concession Order (TCO No. 0505626) that applies to the same described goods but records a different customs tariff classification (a different tariff line number and prescribed item reference).\n- The goods description is precise: a polyester, non‑woven, bonded honeycomb fabric, single cell, at least 4 400 mm wide, with specified pleat sizes, one side coloured/one side white or off‑white, and a shading coefficient not greater than 0.34. The operative entry retains those technical limits (clauses (a)–(d)).\n\n**Who this affects**\n\n- Importers, customs brokers and businesses that bring this specific honeycomb fabric into Australia. They must use the new TCO number and the new tariff classification when claiming the concession.\n- The Australian Customs administration and any staff responsible for processing that commodity at the border.\n\n**Why it matters (stated purpose and practical effect)**\n\n- The instrument’s stated effect is to revoke the prior TCO and substitute a new TCO that covers the same goods but under a different customs tariff classification. That changes which item in Part III of Schedule 4 to the Customs Tariff Act 1995 (the legal schedule that governs concessional treatment) applies to these imports.\n\n- Practically, this determines the legal basis under which those goods receive concessional (reduced or zero) tariff treatment at import. Importers who rely on the concession will continue to be able to claim it, but must reference the new TCO number and tariff line in customs paperwork as of the effective date.\n\n**How it works and immediate consequences**\n\n- The instrument is made under section 269SD(2) of the Customs Act 1901 by a delegated official (a delegate of the Chief Executive Officer). It specifies an effective date for the revocation (17 May 2005) and makes the replacement order effective from that same date.\n\n- For importers: the main operational change is administrative — use the new tariff classification and TCO reference on import entries and supporting documentation from the effective date. If entries were lodged relying on the old order after the effective date, there may be a need to correct entries or seek retrospective treatment consistent with customs rules (not addressed in this instrument).\n\n**Costs, incentives and trade‑offs**\n\n- Direct fiscal impact: the instrument itself does not state a change to the rate of duty or the concession conditions beyond the tariff line change. Any fiscal impact depends on how the new tariff classification interacts with Schedule 4 items (i.e. which concession item applies). The instrument changes the legal hook under which the concession is claimed.\n\n- Administrative costs: small and concentrated — importers, brokers and customs staff must update references, internal systems and potentially reclassify past entries. There is no broad new regulation or compliance regime introduced.\n\n- Incentives and behaviour: importers are incentivised to ensure classification and paperwork match the new TCO. Customs administration retains discretion in classification decisions and in any follow‑up auditing or compliance checks.\n\n**Implementation risks and compliance burden**\n\n- Risk of misclassification or paperwork errors at the border while systems and agents update to the new TCO number and tariff code.\n- If businesses relied on the earlier TCO number in accounting or contracts, they will need to amend records. The instrument does not itself set out transitional arrangements or refund mechanisms.\n\n**Who pays and who decides**\n\n- The delegate of the Chief Executive Officer of the customs department made the order under statutory power (section 269SD(2) of the Customs Act 1901). The primary economic actors affected are importers (who bear any administrative costs) and the customs administration (which enforces classification and concessions).\n\n**Net practical effect**\n\n- The concession remains available for the same specified product but is recorded under a different tariff classification and TCO number from 17 May 2005. The change is predominantly administrative and legal (re‑labelling the concession entry), not a substantive change to the product coverage or technical specifications."},"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 narrow administrative instrument that performs a specific technical correction or reclassification. It does not expand beyond its original purpose of adjusting the tariff treatment for a single product category."},"complexity_factors":["Single operative provision with clear (a) and (b) structure","Only 2 defined tables with identical technical specifications","No nested conditional logic — straightforward revocation and replacement","Minimal cross-referencing (only to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)","Highly specific but singular subject matter (one product type)","No exceptions, exemptions, or transitional provisions"],"plain_english_summary":"This document is an official order that changes the customs tariff classification for a specific type of industrial fabric used in window furnishings (like honeycomb blinds).\n\n**What it does:**\n- **Revokes** (cancels) an earlier tariff concession order from July 2004 that applied to certain polyester honeycomb fabrics\n- **Replaces** it with a new order that applies to the exact same fabric, but under a different tariff classification number\n\n**The technical change:**\nThe fabric moves from classification **6303.92.90** (which covers curtains and interior blinds) to **6307.90.40** (which covers other made-up textile articles not elsewhere specified).\n\n**Who it affects:**\n- **Importers** of this specific fabric — likely manufacturers or suppliers of window coverings\n- **Customs brokers** who handle the paperwork for importing these goods\n\n**Why it matters:**\nTariff concession orders allow certain goods to enter Australia duty-free (without import taxes) or at reduced rates. By reclassifying this fabric, the government ensures the correct tariff treatment applies. The fabric itself hasn't changed — only its legal \"pigeonhole\" in the customs system has been updated, probably to better reflect what the product actually is (a component material rather than a finished blind).\n\nThe change took effect on **17 May 2005**."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-09-2005-tariff-concession-order-0505626","history":"/api/acts/tariff-concession-revocation-order-09-2005-tariff-concession-order-0505626/history","analysis":"/api/acts/tariff-concession-revocation-order-09-2005-tariff-concession-order-0505626/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-09-2005-tariff-concession-order-0505626/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-09-2005-tariff-concession-order-0505626/important-cases","documents":"/api/acts/tariff-concession-revocation-order-09-2005-tariff-concession-order-0505626/documents"}}