{"id":"F2007L03622","name":"Tariff Concession Revocation Order 147/2007 - Tariff Concession Order 0712982","slug":"tariff-concession-revocation-order-147-2007-tariff-concession-order-0712982","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70006,"registerId":"commonwealth-F2007L03622-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 147/2007 - Tariff Concession Order 0712982","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Wendy Knowles a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0706384 made on 23.07.07, in respect of the goods described in TABLE A below. This Revocation has effect from 02.05.07; 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| 3920.59.00 | SHEETS, ACRYLIC, consisting of ALL of the following:(a) alumina trihydrate;(b) butyl acrylate;(c) methyl methacrylateOp. 02.05.07 - TC 0706384 | 5002.05.07 |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles.........................Dated 22 August 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| 3921.90.90 | SHEETS, ACRYLIC, consisting of ALL of the following:(a) alumina trihydrate;(b) butyl acrylate;(c) methyl methacrylateOp. 02.05.07 - TC 0712982 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 22 August 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":3,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument with a single, specific purpose: reclassifying one category of acrylic sheets under a different tariff concession order. It has not expanded beyond its original intent."},"complexity_factors":["Highly specific product description requiring three exact chemical components","Cross-reference to multiple legislative instruments (Customs Act 1901, Customs Tariff Act 1995, Schedule 4)","Replacement mechanism (revocation + simultaneous replacement) creates temporal overlap considerations","Technical tariff classification codes (3920.59.00 vs 3921.90.90) require customs expertise to interpret","Retrospective effect date (02.05.07) predates the instrument date (22 August 2007)"],"plain_english_summary":"This government order cancels a previous tariff concession for certain imported acrylic sheets and replaces it with a new, open-ended concession under a different customs classification. The reduced-duty treatment is retained but moved from tariff code 3920.59.00 to 3921.90.90.\n\nImporters of acrylic sheets containing alumina trihydrate, butyl acrylate and methyl methacrylate must use the new code or risk paying incorrect duties or facing compliance issues."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The order replaces TCO 0706384 (goods classified at 3920.59.00) with TCO 0712982 (goods classified at 3921.90.90) and attaches Schedule 4 Item 50, effective 02.05.07. Mechanically, the instrument changes the tariff heading and the Schedule 4 item that applies to the specified acrylic sheets, thereby altering their tariff treatment and compliance obligations for importers."},"complexity_factors":["Change of tariff classification (3920.59.00 → 3921.90.90) requires technical understanding of Customs Tariff headings.","Application of Schedule 4 Item 50 changes statutory tariff treatment and may affect duty liability.","Revocation is made with retrospective effect (effective 02.05.07) which creates administrative and compliance timing issues for importers.","Authority exercised by delegate under s269SD(2) of the Customs Act 1901 introduces administrative discretion.","Instrument text formatting (Table A Column 2 showing '5002.05.07') is ambiguous and may require reconciliation with records.","Narrow, ingredient-based product description requires careful product matching by importers and customs officers to determine applicability."],"plain_english_summary":"This instrument revokes Tariff Concession Order (TCO) 0706384 and replaces it with TCO 0712982. It moves a specific type of acrylic sheet (same listed ingredients) from tariff heading 3920.59.00 to 3921.90.90 and applies Schedule 4 Item 50, with effect from 2 May 2007. It was made by a delegate of the Chief Executive Officer under s269SD(2) of the Customs Act 1901. The change alters the tariff treatment importers of these sheets must follow."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-147-2007-tariff-concession-order-0712982","history":"/api/acts/tariff-concession-revocation-order-147-2007-tariff-concession-order-0712982/history","analysis":"/api/acts/tariff-concession-revocation-order-147-2007-tariff-concession-order-0712982/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-147-2007-tariff-concession-order-0712982/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-147-2007-tariff-concession-order-0712982/important-cases","documents":"/api/acts/tariff-concession-revocation-order-147-2007-tariff-concession-order-0712982/documents"}}