{"id":"F2008L00990","name":"Tariff Concession Revocation Order 31/2008 - Tariff Concession Order 0802591","slug":"tariff-concession-revocation-order-31-2008-tariff-concession-order-0802591","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":73124,"registerId":"commonwealth-F2008L00990-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 31/2008 - Tariff Concession Order 0802591","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Paul Mercer a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0713580 made on 02.11.07, in respect of the goods described in TABLE A below. This Revocation has effect from 24.08.07; 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| 3921.11.00 | FOAM, PHENOLIC, WATER ABSORBENTOp. 24.08.07 - TC 0713580 | N/A |\n| ---------- | -------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the instrument...Paul Mercer..........................Dated 20 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| 3921.19.00 | FOAM, PHENOLIC, WATER ABSORBENTOp. 24.08.07 - TC 0802591 | 50  |\n| ---------- | -------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Paul Mercer..........................Dated 20 February 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":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 0713580 with TCO 0802591, reclassifying the specified foam and applying Schedule 4 item 50. That alters the tariff treatment and legal description of the goods and is given retrospective effect from 24 August 2007, so the operational scope (classification and concession eligibility) differs from the prior order."},"complexity_factors":["Narrow, single‑product subject matter (phenolic water‑absorbent foam)","Mechanically simple action: revocation of one TCO and replacement with another","Change of tariff classification code (3921.11.00 → 3921.19.00) alters legal description","Attachment of Schedule 4 item 50 changes eligibility for concession and duty outcome","Retrospective effect (effective from 24 Aug 2007) may affect past import transactions and liabilities","Decision made by a delegate under statutory power (s269SD(2)), indicating administrative discretion","Compliance and administrative burden on importers to reclassify, amend entries and duty accounting"],"plain_english_summary":"This order revokes Tariff Concession Order 0713580 and replaces it with TCO 0802591, changing the Customs classification for a phenolic, water‑absorbent foam and applying Schedule 4 item 50. The delegate of the Chief Executive Officer acted under s269SD(2) of the Customs Act 1901 and made the change effective from 24 August 2007. It affects importers and manufacturers who claim the tariff concession because classification and Schedule 4 status determine duty payable and record‑keeping/compliance obligations."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow administrative amendment maintaining the original scope—updating the tariff classification for a specific product. The revocation and replacement mechanism is standard for tariff concession orders and does not expand beyond the original purpose of managing customs duty concessions."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term (the delegate's authority under Customs Act 1901)","Simple structure: one revocation, one replacement order","No nested conditions or exceptions","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Tabular format makes the operative provisions immediately clear"],"plain_english_summary":"This order cancels a 2007 tariff concession and replaces it with a new one that reclassifies water‑absorbent phenolic foam from tariff code 3921.11.00 to 3921.19.00. The change (retrospective to 24 Aug 2007) alters customs duty treatment and therefore can affect import costs, compliance for importers and brokers, and competitive pressures on Australian manufacturers who use or compete with this foam."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-31-2008-tariff-concession-order-0802591","history":"/api/acts/tariff-concession-revocation-order-31-2008-tariff-concession-order-0802591/history","analysis":"/api/acts/tariff-concession-revocation-order-31-2008-tariff-concession-order-0802591/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-31-2008-tariff-concession-order-0802591/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-31-2008-tariff-concession-order-0802591/important-cases","documents":"/api/acts/tariff-concession-revocation-order-31-2008-tariff-concession-order-0802591/documents"}}