{"id":"F2006L01125","name":"Tariff Concession Revocation Order 30/2006 - Tariff Concession Order 0606219","slug":"tariff-concession-revocation-order-30-2006-tariff-concession-order-0606219","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":58489,"registerId":"commonwealth-F2006L01125-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 30/2006 - Tariff Concession Order 0606219","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Paul Mercer a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0601895 made on 31.03.06, in respect of the goods described in TABLE A below. This Revocation has effect from 07.04.06; 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| 4809.20.00 | CARBONLESS MULTIPLY PAPEROp. 04.01.06 - TC 0601895 | 5007.04.06 |\n| ---------- | -------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Paul Mercer..........................Dated 07 April 2006 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| 4809.20.00 | CARBONLESS MULTIPLY PAPEROp. 06.01.06 - TC 0606219 | 50  |\n| ---------- | -------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Paul Mercer..........................Dated 07 April 2006 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not broaden the original scope. It revokes a prior Tariff Concession Order for the same commodity and replaces it with a new order referencing a Schedule 4 item. The change is administrative (reissue/re‑numbering or re‑recording of the concession) rather than an expansion of coverage to additional goods or a substantive change in policy. Any substantive change in tariff effect would depend on the underlying Schedule 4 Item 50 entitlement, but the instrument itself confines action to the same tariff classification and a single product."},"complexity_factors":["Very short instrument (two small tables only)","Single commodity affected (4809.20.00 — carbonless multiply paper)","One statutory cross-reference: Customs Act 1901 s.269SD(3)","One Schedule reference: Part III of Schedule 4 to the Customs Tariff Act 1995 (Item 50)","No nested conditions, exceptions, or procedural steps included","Simple revocation + replacement structure (no multiple amendments)","Minimal defined-term usage and no multi-part clauses"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- Revokes a previous Tariff Concession Order (TCO No. 0601895) that applied to a specific imported product: carbonless multiply paper classified at customs tariff heading 4809.20.00. The revocation takes effect from 7 April 2006 (authority: s.269SD(3) of the Customs Act 1901).\n- Immediately replaces that revoked order with a new Tariff Concession Order (TCO No. 0606219) that covers the same tariff classification (4809.20.00) and is recorded against Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. The entry in TABLE B is effective from the same date the revocation takes effect.\n\nWho it affects\n\n- Importers or customs brokers who declare and import carbonless multiply paper (tariff heading 4809.20.00).\n- The Australian Customs administration and any officers who process import declarations and apply tariff concessions.\n\nWhy it matters (practical effects)\n\n- The instrument is administrative: it swaps one TCO (0601895) for another (0606219) for the same product. Customs declarations and import documentation will need to use the new TCO reference where relevant.\n- The real economic effect depends on the tariff treatment attached to the Schedule 4 item (Item 50). If Item 50 confers a reduced or zero duty, importers receiving the concession keep that tariff treatment; if the new entry changes the applicable concession, importer costs (duties paid) could change. The order text itself does not state a tariff rate — it records which Schedule 4 item applies. (See TABLE B.)\n\nStated purpose and a quick test against implementation realities\n\n- The instrument is made under s.269SD(3) of the Customs Act 1901. No reasons are given in the text; a common administrative purpose for such revocations/reissues is to correct, re‑number, or re‑classify an earlier concession entry.\n- Costs and incentives: administrative costs are modest and concentrated (importers and customs brokers must update paperwork; customs must apply the new TCO number). Any tariff-cost impact is concentrated on importers of this product; the public sector cost is limited to processing and record-keeping.\n- Trade-offs/opportunity costs: switching a TCO number preserves or alters tariff treatment with minimal legislative process, which is administratively efficient but concentrates the change on a narrow product line.\n- Compliance burden and risk: Low. Main compliance action is updating import declarations to cite the new TCO. Implementation risk is limited unless the reissue changes the applicable concession in a materially different way, which would affect duties payable.\n- Effects on markets and choice: If the Schedule 4 item confers a concessional tariff, the benefit is to importers (and downstream purchasers). The instrument does not directly change broader market-entry rules, ownership, competition law, or contract freedoms.\n\nWho pays, who decides, and what behaviour changes\n\n- Who decides: a delegate of the Chief Executive Officer of the customs agency (Paul Mercer, as named). The legal authority cited is s.269SD(3) of the Customs Act 1901.\n- Who pays: any change in tariff treatment (if the Schedule 4 item differs in rate or scope from the prior entry) falls on importers (duty paid) and, indirectly, on their customers through cost pass-through.\n- Behaviour changes: importers and brokers must reference the new TCO number on import documentation; customs officers will apply the Schedule 4 Item 50 treatment when processing declarations.\n\nConcentrated benefits, diffuse costs, and capture risk\n\n- Benefits, if any (a reduced tariff), are concentrated on importers of the specified paper product. Costs are administrative and diffuse. There is no evidence in the instrument itself of benefit expansion beyond the single product, so risks of broad industry capture are low in this text.\n\nSummary conclusion (mechanical): This is a narrow administrative order that revokes one tariff concession order for carbonless multiply paper and replaces it with a new order referencing Schedule 4 Item 50, effective 7 April 2006. The operational effect is to require use of the new TCO reference for customs processing; any change in duties payable depends on the tariff entitlement attached to Item 50 of Schedule 4."},"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 is a routine administrative instrument exercising specific powers under the Customs Act. It replaces one tariff concession with another for the same product category, maintaining the original scope of providing concessional treatment for carbonless multiply paper imports."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term implicitly referenced (the Customs Tariff Classification 4809.20.00)","Simple procedural structure: revoke old order, make new order","No nested exceptions or conditional logic","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Tabular format makes operation mechanically straightforward"],"plain_english_summary":"This document is an official order that changes the rules for importing a specific type of paper into Australia.\n\n**What it does:**\n- **Revokes (cancels)** an earlier concession order (TC 0601895) that allowed \"carbonless multiply paper\" to be imported with reduced or zero customs duty\n- **Replaces it** with a new concession order (TC 0606219) for the same product\n\n**Who it affects:**\n- Businesses that import carbonless multiply paper (used for duplicate/triplicate forms like invoices and receipts)\n- Customs brokers and freight forwarders handling these imports\n\n**Why it matters:**\nTariff concessions affect how much import duty businesses pay. When an order is revoked and replaced, it usually means:\n- The conditions for the concession have changed\n- There may be new eligibility requirements\n- The duty rate or exemption status may be different\n\nThe change took effect on **7 April 2006**."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-30-2006-tariff-concession-order-0606219","history":"/api/acts/tariff-concession-revocation-order-30-2006-tariff-concession-order-0606219/history","analysis":"/api/acts/tariff-concession-revocation-order-30-2006-tariff-concession-order-0606219/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-30-2006-tariff-concession-order-0606219/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-30-2006-tariff-concession-order-0606219/important-cases","documents":"/api/acts/tariff-concession-revocation-order-30-2006-tariff-concession-order-0606219/documents"}}