{"id":"F2007L01821","name":"Tariff Concession Revocation Order 105/2007 - Tariff Concession Order 0708233","slug":"tariff-concession-revocation-order-105-2007-tariff-concession-order-0708233","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":66603,"registerId":"commonwealth-F2007L01821-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 105/2007 - Tariff Concession Order 0708233","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0703470 made on 26.03.07, in respect of the goods described in TABLE A below. This Revocation has effect from 04.12.06; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 3926.90.90 | POLYETHYLENE DISKS, low density, having ALL of the following:(a) Polyvinylidene Chloride (PVDC) laminated;(b) diameter of 28.5 mm;(c) thickness NOT greater than 2 mmOp. 04.12.06 - TC 0703470 | 50N/A |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 26 April 2007 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 3926.90.90 | POLYETHYLENE DISKS, low density, having ALL of the following:(a) Polyvinylidene Chloride (PVDC) laminated;(b) diameter of 28.5 mm;(c) thickness NOT greater than 2 mmOp. 04.12.06 - TC 0708233 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 26 April 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 narrow administrative instrument replacing one tariff concession order with another for the identical goods. The scope remains exactly the same—only the order number changes from 0703470 to 0708233."},"complexity_factors":["Very short instrument (2 pages)","Only 1 defined term (the goods description itself)","No cross-references to other legislation beyond standard citations (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revoke old order, make new order","No conditional logic or exceptions","Single product category affected"],"plain_english_summary":"This order cancels Tariff Concession Order 0703470 and replaces it with 0708233 for the same product—low‑density polyethylene disks laminated with PVDC (28.5mm, ≤2mm)—leaving tariff classification (3926.90.90) and concession substance unchanged. It affects importers, customs brokers and freight forwarders by preserving a reduced duty under Schedule 4, Item 50; the replacement is retrospective to 4 December 2006."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not broaden or narrow the substantive scope of tariff treatment. It revokes an earlier TCO and issues a replacement with the same goods description, same tariff classification, and the same Schedule 4 item number, effective from the same retrospective date. Functionally this appears to be an administrative reissue (for example to correct or renumber the original order) rather than a change of policy or coverage."},"complexity_factors":["Very short instrument (two small tables and brief operative text)","Single tariff classification cited (3926.90.90)","Single, narrowly‑worded goods description (three specific physical criteria)","One Schedule 4 item cross‑reference (Item 50) only","One statutory delegation cited (s269SD(3) of the Customs Act 1901)","Retrospective effective date creates a minor legal wrinkle (retroactivity) but no nested conditional logic"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It revokes an earlier Tariff Concession Order (TCO No. 0703470) and replaces it with a new TCO (No. 0708233). The revocation and replacement are made under section 269SD(3) of the Customs Act 1901 by a delegate of the Chief Executive Officer.\n- The revocation is given retrospective effect from 4 December 2006. The new TCO is declared to apply from that same date.\n- The goods covered are a single, narrowly described product: low‑density polyethylene disks that are PVDC (polyvinylidene chloride) laminated, 28.5 mm in diameter, and not thicker than 2 mm. The customs classification cited is 3926.90.90 and Schedule 4 item number 50 is applied.\n\n**Who is affected**\n\n- Importers (or their customs brokers/agents) who import these specific polyethylene disks. Customs will treat imports of those disks as falling under Schedule 4 item 50 from 4 December 2006, as set out in the new TCO.\n- The administrative decision is made by a delegate of the CEO of the department administering customs.\n\n**Why it matters (practical effects and mechanics)**\n\n- Tariff concession orders change how customs duties apply to particular imported goods. By revoking the earlier order and issuing a replacement with the same product description and the same Schedule 4 item number, the instrument ensures the concessionary treatment (or other Schedule 4 effect) applies from the stated retrospective date.\n- Because the instrument takes effect from 4 December 2006 but was signed on 26 April 2007, it operates retrospectively. That matters for importers’ past entries: it can affect whether duty was payable or refundable for imports made between 4 December 2006 and the date the instrument was signed.\n\n**Source's stated purpose and a short compliance/cost check**\n\n- The text itself does not explain why the earlier TCO was revoked and replaced. A typical administrative reason is to correct or reissue an order (for example, to fix numbering, wording, or clerical errors) while preserving the intended tariff effect.\n- Costs and incentives: the instrument does not change the substantive tariff treatment of the specified goods (same tariff classification and same Schedule 4 item). If the replacement merely cures an administrative defect, the direct economic effect is neutral: affected importers retain the same entitlement. The main compliance cost is administrative: importers and brokers need to note the new TCO number and confirm retrospective entries or claims for refunds if relevant.\n- Risks and implementation notes: the retrospective operation can create extra work for customs and importers to reconcile past entries and potential duty refunds/adjustments. There is limited discretion here: the delegate exercised statutory power to revoke and remake the TCO.\n\n**Who pays, who decides, and what behaviour changes**\n\n- Who decides: a delegate of the Chief Executive Officer under s269SD(3) of the Customs Act 1901.\n- Who pays / benefits: importers of the described disks are the primary parties affected; their duty position is governed by the replacement TCO from the retrospective date. If the replacement maintains a concession, importers effectively continue to benefit; if it removed a concession (not the case here), importers would be liable for duties.\n- Behaviour change: minimal if the new order is substantively identical. Importers and brokers need only update records and may need to seek retrospective corrections or refunds if they previously declared differently.\n\n**Bottom line**\n\nThis instrument is an administrative revocation-and-replacement of a tariff concession order for a narrowly specified polyethylene disk product, made with retrospective effect to 4 December 2006. It appears to preserve the same tariff treatment while updating the formal instrument (new TCO number), so its principal effects are administrative (recordkeeping, possible retrospective reconciliation) rather than a change in policy or tariff outcome."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-105-2007-tariff-concession-order-0708233","history":"/api/acts/tariff-concession-revocation-order-105-2007-tariff-concession-order-0708233/history","analysis":"/api/acts/tariff-concession-revocation-order-105-2007-tariff-concession-order-0708233/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-105-2007-tariff-concession-order-0708233/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-105-2007-tariff-concession-order-0708233/important-cases","documents":"/api/acts/tariff-concession-revocation-order-105-2007-tariff-concession-order-0708233/documents"}}