{"id":"F2010L01246","name":"Tariff Concession Revocation Order 11/2010 - Tariff Concession Order 0946553","slug":"tariff-concession-revocation-order-11-2010-tariff-concession-order-0946553","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83590,"registerId":"commonwealth-F2010L01246-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 11/2010 - Tariff Concession Order 0946553","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0512930 made on 17.03.06, in respect of the goods described in TABLE A below. This Revocation has effect from 22.12.05; 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| 3906.10.00 | ACRYLATES, resinOp. 22.12.05 - TC 0512930 | 5021.12.05 |\n| ---------- | ----------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Paul Coleman.........................Dated 18 February 2009 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| 3214.10.00 | ACRYLATES, resinOp. 22.12.05 - TC 0946553 | 50  |\n| ---------- | ----------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Paul Coleman.........................Dated 18 February 2009 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs a specific reclassification of goods for tariff purposes. It does not represent scope creep; it is exactly the type of targeted amendment that tariff concession revocation orders are designed to make."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","Simple tabular format for goods description","No defined terms section","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Straightforward administrative action with clear effective date"],"plain_english_summary":"This decision revokes an earlier tariff concession order and issues a new one that reclassifies acrylate resins from customs heading 3906.10.00 to 3214.10.00, changing which duty exemption applies. It affects Australian importers, customs brokers and freight forwarders handling acrylates, and is backdated to take effect from 22 December 2005."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 0512930 with TCO 0946553 effective 22.12.05, altering the tariff heading applicable to the goods (from 3906.10.00 to 3214.10.00) and assigning Item 50 of Part III of Schedule 4. That substitution changes which Schedule 4 concession applies to the specified acrylates resin, so the practical scope of the concession and the classification framework for affected importers is different from the prior order."},"complexity_factors":["Delegated authority invoked under s.269SD(2) of the Customs Act 1901 (decision made by a CEO delegate) — legal procedural requirement adds review/recordkeeping complexity.","Retroactive/ backdated effect (revocation has effect from 22.12.05) — potential for retrospective duty recalculation and compliance adjustments.","Change of tariff classification (3906.10.00 → 3214.10.00) — requires importers/customs brokers to reclassify goods and amend declarations.","Change in Schedule 4 item (now Item 50) — alters which concession (if any) applies and therefore duty liability.","Limited scope (single commodity entry) but concentrated impact — few tariff lines affected, but those importers face immediate administrative consequences.","Presentation/formatting in the tables is terse and partially unclear (dates/columns), which may create administrative interpretation cost for users and officials."],"plain_english_summary":"This instrument cancels Tariff Concession Order (TCO) 0512930 for “acrylates, resin” and, effective 22 December 2005, substitutes TCO 0946553. Mechanically it moves the goods from tariff heading 3906.10.00 to 3214.10.00 and applies Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. It affects importers of the specified acrylates resin by changing which tariff concession and classification they must use when calculating duties; the change is made by a delegate of the Chief Executive Officer under s.269SD(2) of the Customs Act 1901."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-11-2010-tariff-concession-order-0946553","history":"/api/acts/tariff-concession-revocation-order-11-2010-tariff-concession-order-0946553/history","analysis":"/api/acts/tariff-concession-revocation-order-11-2010-tariff-concession-order-0946553/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-11-2010-tariff-concession-order-0946553/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-11-2010-tariff-concession-order-0946553/important-cases","documents":"/api/acts/tariff-concession-revocation-order-11-2010-tariff-concession-order-0946553/documents"}}