{"id":"F2010L02901","name":"Tariff Concession Revocation Order 27/2010 - Tariff Concession Order 0939945","slug":"tariff-concession-revocation-order-27-2010-tariff-concession-order-0939945","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84897,"registerId":"commonwealth-F2010L02901-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 27/2010 - Tariff Concession Order 0939945","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(4) of the Customs Act 1901, I James Buntine a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0833068 made on 12.01.09, in respect of the goods described in TABLE A below. This Revocation has effect from 09.09.09; 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| 6306.22.00 | SHELTERS, including BOTH of the following:(a) carry bag;(b) internal aluminium support frameOp. 26.09.08 - TC 0833068 | 5008.09.09 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...James Buntine........................Dated 26 October 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| 6306.22.00 | SHELTERS, including ALL of the following:(a) carry bag;(b) internal or external hinged aluminium frame;(c) sewn in walls and floor;(d) zippered closures or enclosures;(e) panels permanently attached to the frameOp. 09.09.09 - TC 0939945 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...James Buntine........................Dated 26 October 2009 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":3,"scope_assessment":{"changed":true,"description":"The instrument revokes TCO 0833068 and replaces it with TCO 0939945 (effective 09.09.09). The replacement changes the goods description for tariff heading 6306.22.00 from a brief description requiring an internal aluminium support frame (TABLE A) to a more specific 'ALL of the following' specification including hinged frames, sewn‑in walls/floor, zip closures and permanently attached panels and records Schedule 4 item 50 (TABLE B). This alters which imported shelters qualify for the Schedule 4 concession and thus shifts duty liability for importers whose products no longer meet the new description."},"complexity_factors":["Legal mechanism: exercise of revocation/replacement power under Section 269SC(4) of the Customs Act 1901 (instrument header).","Tariff classification reliance: outcome depends on classification under tariff heading 6306.22.00 (TABLE A/B).","Product‑description precision: change from a short description requiring an internal aluminium support frame (TABLE A) to an 'ALL of the following' list adding hinged frame options, sewn‑in walls/floor, zip closures and permanently attached panels (TABLE B) increases factual inquiry at import.","Schedule 4 treatment: assignment of Schedule 4 item number 50 in the replacement order alters concession entitlement and therefore duty treatment (TABLE B).","Temporal effect: revocation/replacement has an explicit effective date (09.09.09) that can be applied retrospectively to entries (paragraph (a)/TABLE B).","Administrative actor: instrument executed by a delegate (James Buntine), indicating delegated discretion in issuing the order (signature block).","Compliance burden: importers and brokers must demonstrate conformity with the more detailed description at entry, increasing documentary or ruling requests (TABLE B)."],"plain_english_summary":"Revokes Tariff Concession Order 0833068 under Section 269SC(4) of the Customs Act 1901 and replaces it with Tariff Concession Order 0939945, effective 09.09.2009. It changes which imported “shelters” (tariff heading 6306.22.00) qualify for a Schedule 4 concession by specifying additional required features (hinged aluminium frame, sewn‑in walls and floor, zippered closures, permanently attached panels) and records Schedule 4 item number 50. Importers whose products no longer meet the new description will lose the concession and face different customs treatment."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a standard administrative revocation and replacement of a tariff concession order. The scope remains tightly focused on the specific goods classification (6306.22.00 — camping shelters/tents). The change from 'BOTH' to 'ALL' criteria represents a tightening of eligibility requirements within the same product category, not an expansion beyond the original purpose of granting tariff concessions for camping shelters."},"complexity_factors":["Very short instrument (2 pages)","Only 2 defined tables with clear column structures","No nested legislative cross-references beyond basic Customs Act and Customs Tariff Act citations","Simple conditional logic: goods must include ALL listed features (not SOME or ANY)","Straightforward revocation-and-replacement structure","Minimal defined terms — relies on ordinary meaning of goods descriptions"],"plain_english_summary":"This decision revokes a 2009 tariff concession for certain camping shelters and replaces it from September 2009 with a much narrower concession. Only shelters meeting all five specific construction features (e.g., carry bag; hinged aluminium frame; sewn-in walls and floor; zippered closures; permanently attached panels) now qualify. Importers, retailers and overseas manufacturers risk losing the concession and paying higher duties if products don’t meet the tighter definition."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-27-2010-tariff-concession-order-0939945","history":"/api/acts/tariff-concession-revocation-order-27-2010-tariff-concession-order-0939945/history","analysis":"/api/acts/tariff-concession-revocation-order-27-2010-tariff-concession-order-0939945/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-27-2010-tariff-concession-order-0939945/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-27-2010-tariff-concession-order-0939945/important-cases","documents":"/api/acts/tariff-concession-revocation-order-27-2010-tariff-concession-order-0939945/documents"}}