{"id":"F2006L01204","name":"Tariff Concession Revocation Order 31/2006 - Tariff Concession Order 0606725","slug":"tariff-concession-revocation-order-31-2006-tariff-concession-order-0606725","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":58624,"registerId":"commonwealth-F2006L01204-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 31/2006 - Tariff Concession Order 0606725","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(4) of the Customs Act 1901, I Wendy Knowles a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0516052 made on 13.02.06, in respect of the goods described in TABLE A below. This Revocation has effect from 12.04.06; 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| 6806.90.90 | INSULATING BOARD, REFRACTORY, having ALL of the following:(a) cement based;(b) service temperature of NOT less than 450 degreescentigrade;(c) asbestos freeOp. 16.11.05 - TC 0516052 | 5012.04.06 |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Wendy Knowles........................Dated 12 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| 6806.90.90 | INSULATING BOARD, IN SHEETS, REFRACTORY, having ALL of thefollowing:(a) wollastanite;(b) portland cement bonded;(c) glass filament content NOT less than 0.9%;(d) maximum continuous service temperature NOT greater than 510degrees centigrade;(e) dried bulk density NOT less than 1 700 kg/cubic metre andNOT greater than 1 800 kg/cubic metre;(f) length NOT less than 1 215 mm and NOT greater than1 225 mm;(g) width NOT less than 905 mm and NOT greater than 915 mm;(h) thickness NOT less than 5.5 mm and NOT greater than 80 mmOp. 16.11.05 - TC 0606725 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Wendy Knowles........................Dated 12 April 2006 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"Yes. The instrument materially changes scope by revoking a previously broader tariff concession (TCO 0516052) that covered cement-based, asbestos-free refractory insulating boards with service temperature not less than 450°C, and replaces it with a much narrower TCO (0606725) that applies only to boards meeting a tight set of technical specifications (specific mineral content, bonding type, minimum glass filament %, narrow bulk density range, and precise dimensional tolerances). The replacement therefore restricts which imports qualify for the Schedule 4 concession (item 50) compared with the earlier order, concentrating benefits on a smaller set of products and importers."},"complexity_factors":["Short instrument (single revocation/replacement) limits length-based complexity","Cross-reference to section 269SC(4) of the Customs Act 1901 and to Part III of Schedule 4 of the Customs Tariff Act 1995 (external legal references increase interpretive work)","Several precise, numeric technical conditions in the replacement description (service temperature, glass filament %, bulk density range, exact length/width/thickness tolerances) create verification complexity","One layer of conditional logic (revoke previous TCO and substitute a new TCO effective the same date) but no nested exceptions","Ambiguity risk from technical terms (material identification such as 'wollastanite') that may require scientific or industry interpretation","No defined-terms section in the instrument itself (reliance on ordinary and technical meanings increases need for external reference materials)"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- This is a Tariff Concession Revocation Order made under section 269SC(4) of the Customs Act 1901.  A delegate of the Chief Executive Officer revokes one Tariff Concession Order (TCO No. 0516052) and replaces it with a new TCO (TCO No. 0606725).\n- The revocation and replacement take effect from 12 April 2006.\n- The replacement entry (Table B) lists a narrowly described product (insulating refractory boards in sheets with specific materials, dimensions, density, glass content and maximum service temperature) and records that the goods are subject to the item shown in Part III of Schedule 4 to the Customs Tariff Act 1995 (Column 2: item 50).\n\nWho this affects\n\n- Importers and customs brokers who bring in insulating refractory boards into Australia: the legal tariff treatment (and any concession from normal duty) will now be governed by the new, more detailed product description in Table B rather than the prior, broader description in Table A.\n- Domestic suppliers and manufacturers of similar products, to the extent their product specifications overlap with or differ from the new description.\n- Customs officers and compliance staff, who must apply the new description when assessing tariff concessions and may need to verify technical characteristics (e.g. bulk density, glass filament content, dimensions, material composition).\n\nWhy it matters (purpose claim and practical effects)\n\n- The instrument's stated legal effect is to withdraw a previously granted tariff concession for a broadly described insulating board and to substitute a concession that applies only to boards meeting a much tighter set of technical criteria.  The practical consequence is that only imports matching the new specification will attract whatever concessional treatment is attached to Schedule 4 Item 50; imports that matched the former, broader description but not the new specific description will no longer automatically qualify.\n\nCosts, incentives and implementation trade-offs\n\n- Who pays / who benefits: Benefits are concentrated on importers of boards that satisfy the precise new specification (they continue to obtain the Schedule 4 concession). Costs are borne by importers of boards that previously qualified but now fall outside the new specification, who may face higher duty, increased reclassification risk, or changes to sourcing decisions.\n- Compliance burden: The new description requires measurable technical attributes (e.g. wollastanite content, glass filament % not less than 0.9%, specific bulk density range, exact length/width tolerances, and thickness range). Importers will need test certificates, supplier declarations or lab reports to demonstrate compliance; customs officers will need to verify those claims at assessment or audit.\n- Administrative discretion and enforcement risk: Customs must interpret and apply several numeric tolerances and material definitions; that raises the risk of classification disputes and demands for technical evidence. The instrument uses the statutory power in s.269SC(4) for revocation/replacement, so the delegate's decision is the immediate legal mechanism.\n- Market effects and substitution: Narrowing the eligible product definition can shift demand toward products that do or do not meet the specification. Importers may substitute to other insulating boards, change suppliers, or adjust product composition to regain eligibility, creating costs for product re-specification or testing.\n- Opportunity costs and concentrated rents: Because the replacement is tightly specified, it concentrates benefit on a smaller set of products and firms. That raises the possibility (as a structural risk, not an asserted fact) that product-specific concessions can favour particular producers or importers; the concession’s value for that narrow class may incentivise product redesign to capture the concession.\n\nKey textual points to note (where to look in the instrument)\n\n- The revocation power relied on: section 269SC(4) of the Customs Act 1901 (stated at the head of the instrument).\n- Table A (the revoked TCO 0516052) described a more generic cement-based, asbestos-free refractory insulating board with service temperature >= 450°C.\n- Table B (the replacing TCO 0606725) sets out the replacement concessional description with tight, measurable specifications and records that Schedule 4 Item 50 applies to those goods.\n\nBottom line\n\n- Mechanically, this instrument narrows the class of insulating refractory boards that qualify for the listed tariff concession by revoking a broader TCO and substituting a much more specific one, effective 12 April 2006. That change concentrates the concession on imports that can demonstrate compliance with the listed technical parameters and increases compliance and verification tasks for importers and customs staff."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a standard administrative update to a tariff concession order. The scope remains tightly focused on refractory insulating boards under tariff heading 6806.90.90. While the technical specifications have become more precise (narrowing which products qualify), this is within the normal operational scope of tariff concession administration rather than an expansion beyond original intent."},"complexity_factors":["Single-purpose instrument with straightforward structure (revocation + replacement)","Only 2 defined tariff classifications referenced (6806.90.90 and Schedule 4 Item 50)","Technical specifications are detailed but not legally complex—8 measurable physical criteria (dimensions, density, temperature, composition)","No nested exceptions or conditional logic beyond the 'ALL of the following' requirement","Short document (2 pages) with minimal cross-referencing—only references to the Customs Act 1901, Customs Tariff Act 1995, and the specific orders being replaced","Clear effective date mechanism (12 April 2006)"],"plain_english_summary":"Australia revokes an existing tariff concession for certain refractory insulating boards and replaces it with a narrower concession that sets precise technical criteria (composition, dimensions, density and temperature rating).\n\nThis affects importers of high‑temperature insulating boards and competing Australian manufacturers: products that previously qualified may now be excluded, reducing tariff relief and likely raising import costs for those goods."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-31-2006-tariff-concession-order-0606725","history":"/api/acts/tariff-concession-revocation-order-31-2006-tariff-concession-order-0606725/history","analysis":"/api/acts/tariff-concession-revocation-order-31-2006-tariff-concession-order-0606725/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-31-2006-tariff-concession-order-0606725/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-31-2006-tariff-concession-order-0606725/important-cases","documents":"/api/acts/tariff-concession-revocation-order-31-2006-tariff-concession-order-0606725/documents"}}