{"id":"F2008L00482","name":"Tariff Concession Revocation Order 28/2008 - Tariff Concession Order 0801962","slug":"tariff-concession-revocation-order-28-2008-tariff-concession-order-0801962","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":119282,"registerId":"commonwealth-F2008L00482-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 28/2008 - Tariff Concession Order 0801962","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0717718 made on 16.01.08, in respect of the goods described in TABLE A below. This Revocation has effect from 17.10.07; 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| 5903.10.90 | FABRICS, POLYESTER AND/OR COTTON AND POLYESTER AND/OR RAYON ANDPOLYESTER, having ALL of the following:(a) polyvinyl chloride coatings;(b) thickness NOT less than 0.3 mm and NOT greaterthan 1.8 mm;(c) width NOT less than 1 100 mm and NOT greater than 2 100 mm;(d) weight NOT less than 200 g/m2 and NOT greaterthan 1 800 g/m2;(e) length NOT less than 15 mOp. 17.10.07 - TC 0717718 | 50N/A |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Michael Perry........................Dated 05 February 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| 5903.10.90 | FABRICS, POLYESTER AND/OR COTTON AND POLYESTER AND/OR RAYON ANDPOLYESTER, coated on one side with polyvinyl chloride, havingALL of the following:(a) thickness NOT less than 0.3 mm and NOT greaterthan 1.8 mm;(b) width NOT less than 1 100 mm and NOT greater than 2 100 mm;(c) weight NOT less than 200 g/m2 and NOT greaterthan 1 800 g/m2;(d) length NOT less than 15 mOp. 17.10.07 - TC 0801962 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Michael Perry........................Dated 05 February 2008 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The replacement tightens the product description. Table A referred to fabrics with \"polyvinyl chloride coatings\" whereas Table B specifies fabrics \"coated on one side with polyvinyl chloride,\" narrowing the physical coating requirement (see Table A and Table B). The instrument thus likely reduces or alters the set of imports eligible for the Schedule 4 concession; the change is effected by a CEO delegate under s269SD(3) and is retroactive to 17.10.2007."},"complexity_factors":["Technical, narrowly‑phrased goods description requiring precise product matching (Table A vs Table B; classification 5903.10.90)","Legal mechanism: revocation and replacement of a specific Tariff Concession Order under s269SD(3) of the Customs Act 1901","Retroactive operative date (effective 17.10.2007) which affects past import declarations and claims","Administrative impact limited to a small set of importers and customs brokers but requiring reclassification and claim adjustments","Presence of Schedule 4 concession reference (Part III item in Schedule 4) that determines tariff treatment"],"plain_english_summary":"This instrument revokes Tariff Concession Order 0717718 and replaces it with Order 0801962, changing the wording that describes PVC‑coated fabrics (Customs classification 5903.10.90). It takes effect from 17 October 2007. Importers and customs brokers of those coated fabrics are affected because the new wording changes who qualifies for the Schedule 4 concession and therefore whether tariff relief applies. The change is made by a delegate of the CEO under s269SD(3) of the Customs Act 1901 (Table A → Table B)."},"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 standard administrative amendment within the existing tariff concession framework. The instrument maintains the same scope—regulating duty concessions for coated polyester fabrics—while narrowing the product description. It does not expand beyond the original purpose of managing tariff concessions under the Customs Act."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Only 2 defined tariff classifications referenced (5903.10.90 and Schedule 4 Item 50)","Simple structure: revocation + replacement with clear tabular format","Technical product specifications (thickness, width, weight, length ranges) add some density but are clearly enumerated","No nested exceptions or conditional logic beyond the 'ALL of the following' requirements","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995"],"plain_english_summary":"This Order revokes earlier tariff concession TC 0717718 and replaces it with a narrower concession (TC 0801962) that only covers polyester fabrics coated on one side with polyvinyl chloride. It affects importers of coated polyester fabrics and competing Australian manufacturers: double‑sided PVC‑coated fabrics lose the concession (likely higher duties), single‑sided fabrics retain the reduced rate, and the change is backdated to 17 October 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-28-2008-tariff-concession-order-0801962","history":"/api/acts/tariff-concession-revocation-order-28-2008-tariff-concession-order-0801962/history","analysis":"/api/acts/tariff-concession-revocation-order-28-2008-tariff-concession-order-0801962/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-28-2008-tariff-concession-order-0801962/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-28-2008-tariff-concession-order-0801962/important-cases","documents":"/api/acts/tariff-concession-revocation-order-28-2008-tariff-concession-order-0801962/documents"}}