{"id":"F2008L00335","name":"Tariff Concession Revocation Order 26/2008 - Tariff Concession Order 0801602","slug":"tariff-concession-revocation-order-26-2008-tariff-concession-order-0801602","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72554,"registerId":"commonwealth-F2008L00335-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 26/2008 - Tariff Concession Order 0801602","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0708764 made on 24.08.07, in respect of the goods described in TABLE A below. This Revocation has effect from 5.06.07; 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| 5509.31.00 | YARNS, ACRYLIC, having NOT greater than 50 tex per single foldOp. 05.06.07 - TC 0708764 | 50N/A |\n| ---------- | --------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Michael Perry........................Dated 30 January 2008 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| 5509.32.00 | YARNS, ACRYLIC, having NOT greater than 50 tex per single foldOp. 05.06.07 - TC 0801602 | 50  |\n| ---------- | --------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Michael Perry........................Dated 30 January 2008 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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument alters the tariff classification for the same described goods (from 5509.31.00 to 5509.32.00) while preserving the Schedule 4 Item number (Item 50). The change is at the classification/administration level rather than expanding the range of covered goods; the operative date is backdated to 5 June 2007."},"complexity_factors":["Narrow product scope: single yarn description (acrylic, ≤50 tex) limits applicability.","Administrative action: pure revocation-and-replacement of a TCO rather than new policy measures.","Tariff classification change between headings 5509.31.00 → 5509.32.00 requires importers to update documentation.","Cross-reference to Schedule 4 Item 50 (Customs Tariff Act 1995) requires checking concession applicability.","Backdated operative effect (5 June 2007) introduces minor legal timing/retroactivity considerations.","Relies on delegated power under s.269SD(2) of the Customs Act 1901 (administrative discretion)."],"plain_english_summary":"This instrument revokes Tariff Concession Order 0708764 and replaces it with TCO 0801602, effective from 5 June 2007, for acrylic yarns not greater than 50 tex per single fold. It changes the tariff classification code from 5509.31.00 to 5509.32.00 and records the relevant Schedule 4 item (Item 50) under the Customs Tariff Act 1995. The action is taken by a delegate under s.269SD(2) of the Customs Act 1901 and mechanically updates administrative treatment; costs appear limited to reclassification and record-keeping for affected importers."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative amendment to correct the tariff classification of specific goods. It does not expand the scope beyond the original intent of granting tariff concessions for acrylic yarn imports."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","Minimal defined terms (relies on external references to Customs Act 1901 and Customs Tariff Act 1995)","Simple tabular format for goods description","No nested conditions or exceptions","Single goods category affected (acrylic yarn)","Straightforward backdating mechanism"],"plain_english_summary":"This decision cancels an earlier tariff concession order for certain acrylic yarn (single fold, 50 tex or less) and replaces it with a new order that moves the goods from customs code 5509.31.00 to 5509.32.00. It affects importers, customs brokers, freight forwarders and competing Australian manufacturers by changing which import duty treatment applies; the new classification is applied retrospectively from 5 June 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-26-2008-tariff-concession-order-0801602","history":"/api/acts/tariff-concession-revocation-order-26-2008-tariff-concession-order-0801602/history","analysis":"/api/acts/tariff-concession-revocation-order-26-2008-tariff-concession-order-0801602/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-26-2008-tariff-concession-order-0801602/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-26-2008-tariff-concession-order-0801602/important-cases","documents":"/api/acts/tariff-concession-revocation-order-26-2008-tariff-concession-order-0801602/documents"}}