{"id":"F2007L03823","name":"Tariff Concession Revocation Order 149/2007 - Tariff Concession Order 0713590","slug":"tariff-concession-revocation-order-149-2007-tariff-concession-order-0713590","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70346,"registerId":"commonwealth-F2007L03823-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 149/2007 - Tariff Concession Order 0713590","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 0708638 made on 17.08.07, in respect of the goods described in TABLE A below. This Revocation has effect from 06.06.07; 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| 5404.12.00 | YARNS, NYLONOp. 06.06.07 - TC 0708638 | 5006.06.07 |\n| ---------- | ------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 30 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| 5404.19.00 | YARNS, NYLONOp. 06.06.07 - TC 0713590 | 50  |\n| ---------- | ------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 30 August 2007 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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 instrument performs a narrow, technical administrative function exactly as intended by the Customs Act 1901. It replaces one tariff concession with another for the same general category of goods (nylon yarn), maintaining the original scope of Australia's tariff concession system."},"complexity_factors":["Very short instrument (2 pages)","Only 2 defined tariff classifications involved (5404.12.00 and 5404.19.00)","Simple structure: one revocation, one replacement","No nested exceptions or conditional logic","Minimal cross-referencing (only references to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)","Straightforward effective date mechanism"],"plain_english_summary":"This customs tariff order revokes an earlier tariff concession (TC 0708638 on 5404.12.00) and replaces it with a new concession (TC 0713590 on 5404.19.00), shifting the duty exemption to a different nylon yarn classification. It affects importers and manufacturers who rely on tariff concessions: check your tariff code to maintain duty relief. The change is effective 6 June 2007 (order signed 30 August 2007)."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces Tariff Concession Order 0708638 with TCO 0713590, changing the tariff classification applied to the goods from 5404.12.00 to 5404.19.00 and specifying Schedule 4 Item Number 50. The revocation and replacement take effect from 06 June 2007. The decision is made by a delegate of the CEO under s.269SD(2) of the Customs Act 1901, so scope change is administrative (classification and Schedule 4 treatment), not a creation of new regulatory powers."},"complexity_factors":["Technical use of tariff classification codes (5404.12.00 → 5404.19.00) requires HS/Customs knowledge to interpret impact on duties and customs treatment.","Retroactive/effective date: instrument dated 30 Aug 2007 but has effect from 06 Jun 2007, creating potential compliance and accounting adjustments for importers and customs records.","Administrative action under a statutory power: exercise of authority by a delegate of the Chief Executive Officer 'Under Section 269SD(2) of the Customs Act 1901' adds a legal procedural dimension.","Substitution of one Tariff Concession Order number (0708638) with a new number (0713590) requires tracking by administrators and affected parties to map prior approvals to the new order.","Reference to Schedule 4 Item Number (item 50) and cross-reference to the Customs Tariff Act 1995 requires checking secondary legislation to determine the precise duty/concession outcome.","Concise drafting and tabular form reduce textual complexity but increase reliance on correct interpretation of the tables and dates; small formatting ambiguities in the table (e.g. column entries) may cause implementation queries."],"plain_english_summary":"This instrument revokes an earlier tariff concession for nylon yarns and replaces it with a new Tariff Concession Order that uses a different tariff classification and applies a Schedule 4 item. The change is given effect from 6 June 2007. \n\nImporters of the specified nylon yarns are directly affected because the legal tariff classification and the Schedule 4 treatment that determine duty and reporting obligations have been altered."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-149-2007-tariff-concession-order-0713590","history":"/api/acts/tariff-concession-revocation-order-149-2007-tariff-concession-order-0713590/history","analysis":"/api/acts/tariff-concession-revocation-order-149-2007-tariff-concession-order-0713590/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-149-2007-tariff-concession-order-0713590/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-149-2007-tariff-concession-order-0713590/important-cases","documents":"/api/acts/tariff-concession-revocation-order-149-2007-tariff-concession-order-0713590/documents"}}