{"id":"F2009L03251","name":"Tariff Concession Revocation Order 32/2009 - Tariff Concession Order 0807305","slug":"tariff-concession-revocation-order-32-2009-tariff-concession-order-0807305","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":140647,"registerId":"commonwealth-F2009L03251-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 32/2009 - Tariff Concession Order 0807305","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Wendy Knowles a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0512615 made on 23.12.05, in respect of the goods described in TABLE A below. This Revocation has effect from 21.09.05; 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| 8903.92.10 | WATERCRAFT, personal, single or multi-use, comprising ALL of thefollowing:(a) on-board underwater viewing lens;(b) electric propulsion;(c) forward and/or reverse controlsOp. 21.09.05 - TC 0512615 | N/A |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 28 August 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| 8903.99.10 | WATERCRAFT, personal, single or multi-use, comprising ALL of thefollowing:(a) on-board underwater viewing lens;(b) electric propulsion;(c) forward and/or reverse controlsOp. 21.09.05 - TC 0807305 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 28 August 2008 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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 technical correction instrument that maintains the same scope (personal underwater watercraft with specific features). It does not expand or alter the substantive coverage — it merely corrects the tariff classification and updates the order number."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","No defined terms section — relies on external references to Customs Tariff Act 1995 and Customs Act 1901","Simple tabular format for goods descriptions","Single cross-reference to Section 269SD(2) of the Customs Act 1901","No nested conditions or exceptions — straightforward replacement of one order with another"],"plain_english_summary":"This Order revokes a prior tariff concession for certain small electric personal watercraft (underwater scooters/submarines with viewing lenses and controls) and replaces it with a corrected concession using tariff code 8903.99.10. It fixes a technical classification error, is backdated to 21 September 2005, and makes the new concession subject to an expiry tied to Schedule 4 Item 50. Importers of these recreational submersibles are affected."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The order revokes TCO No. 0512615 for the goods in Table A and replaces it with a new TCO in Table B that reclassifies the same-described watercraft from tariff code 8903.92.10 to 8903.99.10 and applies Schedule 4 Item 50, effective 21.09.05. That substitution changes which Schedule 4 item applies and therefore alters the tariff treatment of those goods."},"complexity_factors":["Administrative revocation and replacement under s269SD(2) of the Customs Act 1901 — straightforward delegate action (instrument header).","Change of tariff classification codes from 8903.92.10 (Table A) to 8903.99.10 (Table B) — affects tariff heading interpretation.","Attachment of Schedule 4 Item 50 to the new order (Table B) — requires cross-reference to the Customs Tariff Act 1995 to determine duty consequences.","Retroactive/date-of-effect mechanics: revocation and replacement take effect from 21.09.05 (paragraph (a)) — creates potential backdating implications for importers.","Concise instrument text with few definitions — low internal complexity but dependency on external statutory schedules for full effect.","Decision made by a named delegate (Wendy Knowles) — shows delegated administrative discretion rather than primary-legislative change."],"plain_english_summary":"An authorised delegate revoked a prior tariff concession order for a type of personal watercraft and replaced it with a new tariff concession order that changes the tariff classification and attaches Schedule 4 Item 50. The instrument, made under s269SD(2) of the Customs Act 1901, takes effect from 21 September 2005. Importers of the described watercraft are affected because the change alters which Schedule 4 concession (if any) applies to their goods."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-32-2009-tariff-concession-order-0807305","history":"/api/acts/tariff-concession-revocation-order-32-2009-tariff-concession-order-0807305/history","analysis":"/api/acts/tariff-concession-revocation-order-32-2009-tariff-concession-order-0807305/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-32-2009-tariff-concession-order-0807305/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-32-2009-tariff-concession-order-0807305/important-cases","documents":"/api/acts/tariff-concession-revocation-order-32-2009-tariff-concession-order-0807305/documents"}}