{"id":"F2005L01592","name":"Tariff Concession Revocation Order 10/2005 - Tariff Concession Order 0507193","slug":"tariff-concession-revocation-order-10-2005-tariff-concession-order-0507193","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":35543,"registerId":"commonwealth-F2005L01592-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 10/2005 - Tariff Concession Order 0507193","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 0307824 made on SEPTEMBER 19, 2003, in respect of the goods described in |\n\n| TABLE A below. This Revocation has effect from JUNE 16, 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\n7607.20.00 ALUMINIUM AND POLYETHYLENE COMPOSITE FOIL, being polyethylene core 50\n\nlaminated on both sides with aluminium foil, having BOTH of the 15.06.05\n\nfollowing:\n\n(a) total thickness NOT exceeding 65 microns;\n\n(b) width NOT exceeding 550 mm\n\nOp. 30.06.03 \\- TC 0307824\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 1 of 2 page(s) of the above Table. |\n\n| ..Robert Crawford............................. |\n\n|Dated JUNE 16, 2005 Delegate of the Chief Executive Officer |\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\n7607.19.00 ALUMINIUM AND POLYETHYLENE COMPOSITE FOIL, being polyethylene core 50\n\nlaminated on both sides with aluminium foil, having BOTH of the\n\nfollowing:\n\n(a) total thickness NOT exceeding 65 microns;\n\n(b) width NOT exceeding 550 mm\n\nOp. 30.06.03 \\- TC 0507193\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n|This is page 2 of 2 page(s) of the above Table. |\n\n| ..Robert Crawford............................. |\n\n|Dated JUNE 16, 2005 Delegate of the Chief Executive Officer |\n\n|\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_|","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not broaden the original policy purpose. It revokes one tariff concession order and substitutes another that describes the same goods with a different tariff subheading/classification. The change is administrative and technical (reclassification/re-issue) rather than an expansion of scope or introduction of new regulatory objectives. The practical effect is limited to which tariff line and any associated concession applies to the described product from the stated effective date."},"complexity_factors":["Very short instrument with 2 operative paragraphs (revocation and replacement).","Single statutory head of power referenced (s.269SD(2) of the Customs Act 1901).","Only two small tables listing the goods and tariff classifications.","Minimal defined terms and no nested exceptions or conditional logic.","One effective date specified (16 June 2005).","Cross-reference to the Customs Tariff Act 1995 (Schedule 4, Part III) but no complex amendments to that Act."],"plain_english_summary":"**What this instrument does, in plain English**\n\n- This is an administrative customs instrument that cancels (revokes) an earlier tariff concession order for a specific product and replaces it with a new order that covers effectively the same product. The action is taken under section 269SD(2) of the Customs Act 1901 by a delegate of the Chief Executive Officer.\n\n- The product affected is aluminium–polyethylene–aluminium composite foil (a polyethylene core laminated on both sides with aluminium foil), limited by thickness (not more than 65 microns) and width (not more than 550 mm). The revocation takes effect from 16 June 2005.\n\n- Mechanically, the document does two things:\n  - Revokes Tariff Concession Order (TCO) number 0307824 (the earlier concession). The revocation is effective 16 June 2005. (See instrument header and paragraph (a).)\n  - Makes a replacement TCO (number 0507193) that identifies the same goods and specifies the Customs Tariff classification to apply to them. The replacement TCO has effect from the same date cited for the revocation. (See paragraph (b) and TABLE B.)\n\n**Who this affects**\n\n- Importers (and their customs brokers) who bring into Australia the described aluminium/polyethylene composite foil. Those parties must use the new TCO number and the tariff classification in their customs entries from the effective date.\n\n- Government revenue/Customs administration, because reclassifying the goods may change which tariff line (and any associated concession or rate) is applied.\n\n**Why it matters (practical effects)**\n\n- Tariff classification determines the applicable customs duty, tariff concessions or exemptions, and how goods are recorded for trade statistics. A change in TCO or tariff subheading can therefore change the amount of duty payable or the entitlement to a concession.\n\n- Practically, impacted importers need to update their paperwork and may see a change in duty liability depending on how the new classification compares to the old one.\n\n**Source's stated purpose and a quick test of costs and trade-offs**\n\n- The instrument’s stated action is administrative: replace one TCO with another that captures the same described goods (the text does not set out a policy rationale beyond that revocation and replacement).\n\n- Costs and incentives: importers bear the minimal compliance cost of updating customs entries and systems to the new TCO/classification. If the new classification carries a different duty rate or concession treatment, that creates a direct financial effect on those importers (concentrated benefit or cost). That financial effect is the primary likely trade-off: revenue to the government versus lower/importer-specific cost.\n\n- Opportunity cost and implementation risk: mostly operational—risk of misclassification during the transition, short-term delay at import clearance if entries are questioned, and administrative effort for Customs to apply the new order.\n\n- Bureaucratic discretion: the instrument is exercised by a delegate of the Chief Executive Officer under an existing statutory head of power (s.269SD(2) of the Customs Act). The text does not create ongoing discretionary powers beyond the normal operation of TCOs and customs classification rules.\n\n**Who pays, who decides, and what behaviour changes**\n\n- Who decides: a delegate of the Chief Executive Officer of Customs (cited in the instrument) exercised the statutory power to revoke and remake the TCO.\n\n- Who pays or benefits: importers of the specified foil pay any change in customs duty that results from the reclassification; the Commonwealth’s revenue position is affected accordingly. Any concession or relief embedded in the replacement TCO will concentrate benefits on those importers.\n\n- Behaviour changes: importers and brokers must apply the new TCO and tariff code in future customs entries; suppliers and buyers may change contract or pricing arrangements if the duty change is material.\n\n**Legal references used in the instrument**\n\n- The instrument is made under s.269SD(2) of the Customs Act 1901 and refers to Schedule 4 (Part III) of the Customs Tariff Act 1995 for tariff treatment assignment (see the body and the Tables)."},"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, technical administrative instrument that performs a specific function: revoking and remaking a single tariff concession order. It does not expand beyond its original purpose of correcting or updating the tariff classification for one specific product category."},"complexity_factors":["Very short document (2 pages)","Only 2 defined elements: the old order number (TC 0307824) and new order number (TC 0507193)","No nested conditional logic or exceptions","Single cross-reference to Section 269SD(2) of the Customs Act 1901 and Schedule 4 of the Customs Tariff Act 1995","Straightforward tabular format describing goods with simple physical specifications (thickness, width)","No subordinate legislation or delegated provisions"],"plain_english_summary":"This order cancels a 2003 tariff concession (TC 0307824) and replaces it with a new concession (TC 0507193) effective 16 June 2005, preserving concessional treatment for aluminium–polyethylene–aluminium composite foil (≤65 µm thick, ≤550 mm wide). It reclassifies the product from tariff subheading 7607.20.00 to 7607.19.00, potentially changing applicable duty rates and importers’ eligibility for preferential treatment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-10-2005-tariff-concession-order-0507193","history":"/api/acts/tariff-concession-revocation-order-10-2005-tariff-concession-order-0507193/history","analysis":"/api/acts/tariff-concession-revocation-order-10-2005-tariff-concession-order-0507193/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-10-2005-tariff-concession-order-0507193/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-10-2005-tariff-concession-order-0507193/important-cases","documents":"/api/acts/tariff-concession-revocation-order-10-2005-tariff-concession-order-0507193/documents"}}