{"id":"F2006L00640","name":"Tariff Concession Revocation Order 12/2006 - Tariff Concession Order 0603465","slug":"tariff-concession-revocation-order-12-2006-tariff-concession-order-0603465","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":136655,"registerId":"commonwealth-F2006L00640-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 12/2006 - Tariff Concession Order 0603465","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9006894 made on 24.10.90, in respect of the goods described in TABLE A below. This Revocation has effect from 14.02.06; 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| 4804.52 | MOUNTING BOARDS, being polystyrene foam board laminated bothsides with acid free uncoated paperOp. 08.08.88 - TC 9006894 | 5014.02.06 |\n| ------- | ------------------------------------------------------------------------------------------------------------------------ | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Robert Crawford......................Dated 14 February 2006 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| 3921.11.00 | MOUNTING BOARDS, being polystyrene foam board laminated bothsides with acid free uncoated paperOp. 01.01.02 - TC 0603465 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 2 of 2 Pages of the above Table...Robert Crawford......................Dated 14 February 2006 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 routine administrative reclassification maintaining the same policy intent—providing tariff concession treatment for mounting boards. The scope remains tightly focused on the specific goods; only the customs classification number has been updated to reflect the product's material composition more accurately."},"complexity_factors":["Single, specific administrative action with no conditional logic","Only 2 defined elements (the old and new tariff concession orders)","No cross-references to other legislation beyond the enabling Act (Customs Act 1901) and Tariff Act","Straightforward tabular format with only 2 columns of information","No exceptions, exemptions, or nested provisions","Extremely narrow scope affecting only one specific product type"],"plain_english_summary":"This instrument cancels an earlier tariff concession (TC 9006894) and replaces it with TC 0603465, effective 14 February 2006, reclassifying polystyrene foam mounting boards laminated with acid‑free paper from a paper tariff heading to a plastic one. Importers, customs brokers and art supply/framing businesses are affected because the change alters which import duty or concession rates apply."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changes the tariff classification and Schedule 4 treatment of the specified mounting boards by revoking TCO 9006894 (4804.52) and substituting TCO 0603465 (3921.11.00) with Schedule 4 item 50, effective 14 February 2006. This alters which tariff heading and Schedule 4 item apply to those goods and therefore their customs treatment."},"complexity_factors":["Legal authority invoked: revocation under s269SD(2) of the Customs Act 1901 (administrative delegate action).","Mechanism: straightforward revocation of one Tariff Concession Order and immediate replacement with another.","Tariff reclassification: change from tariff heading 4804.52 (original TCO 9006894) to 3921.11.00 (new TCO 0603465).","Schedule 4 treatment: application of Schedule 4 item number 50 to the new entry (affects duty/exemption treatment).","Fixed effective date (14 February 2006) requiring retrospective compliance for entries from that date.","Operational impact: importers and customs brokers must update tariff coding and documentation; potential for entry-processing or duty-calculation adjustments.","Low statutory complexity but administrative coordination required between customs, importers and brokers."],"plain_english_summary":"This order cancels an earlier tariff concession for polystyrene foam mounting boards and replaces it with a new tariff concession order that reclassifies the goods under tariff heading 3921.11.00 and attaches Schedule 4 item 50. The change, made under section 269SD(2) of the Customs Act 1901 by a delegate of the Chief Executive Officer, takes effect 14 February 2006. Importers and customs brokers must use the new classification and observe any changed Schedule 4 treatment when lodging customs entries."},"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-12-2006-tariff-concession-order-0603465","history":"/api/acts/tariff-concession-revocation-order-12-2006-tariff-concession-order-0603465/history","analysis":"/api/acts/tariff-concession-revocation-order-12-2006-tariff-concession-order-0603465/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-12-2006-tariff-concession-order-0603465/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-12-2006-tariff-concession-order-0603465/important-cases","documents":"/api/acts/tariff-concession-revocation-order-12-2006-tariff-concession-order-0603465/documents"}}