{"id":"F2008L00994","name":"Tariff Concession Revocation Order 35/2008 - Tariff Concession Order 0804078","slug":"tariff-concession-revocation-order-35-2008-tariff-concession-order-0804078","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":73133,"registerId":"commonwealth-F2008L00994-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 35/2008 - Tariff Concession Order 0804078","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 9305567 made on 07.09.93, in respect of the goods described in TABLE A below. This Revocation has effect from 06.05.93; 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| 8716.90.00 | TYRES, solid or cushion, golf buggyOp. 06.05.93 - TC 9305567 | N/A |\n| ---------- | ------------------------------------------------------------ | --- |\n\n| This is page 1 of 2 Pages of the instrument...Paul Mercer..........................Dated 14 March 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| 4012.90.00 | TYRES, solid or cushion, golf buggyOp. 06.05.93 - TC 0804078 | 50  |\n| ---------- | ------------------------------------------------------------ | --- |\n\n| This is page 2 of 2 Pages of the instrument...Paul Mercer..........................Dated 14 March 2008 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative instrument that maintains the same scope as the original tariff concession—providing duty relief for golf buggy tyres. It does not expand beyond the original purpose; it merely corrects the classification code and updates the administrative mechanism."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","Minimal defined terms (relies on external references to Customs Act and Customs Tariff Act)","Simple tabular format for goods description","No nested conditions or exceptions","Straightforward cross-references to external legislation (Customs Act 1901, Customs Tariff Act 1995)"],"plain_english_summary":"This Order revokes an earlier tariff concession for solid/cushion tyres for golf buggies and replaces it with a new concession using a different customs classification (4012.90.00) and a specified expiry (Schedule 4 Item 50). Importers of these tyres must apply the new concession number (0804078) and classification instead of the old one, changing the applicable duty treatment and adding an end date."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument replaces the old TCO (9305567) that listed the goods under tariff heading 8716.90.00 with a new TCO (0804078) that lists the same goods under 4012.90.00 and expressly applies Part III, Schedule 4, item 50. The change is made with retrospective effect from 06.05.93, so the legal treatment and applicable Schedule 4 concession for those goods differ from the original listing."},"complexity_factors":["Retrospective effective date (06.05.93) creates potential need to revisit past entries and duties.","Simple reclassification between two tariff headings (8716.90.00 → 4012.90.00) with different legal consequences.","Attachment of Schedule 4, Part III item 50 to the new entry changes concession applicability.","Decision exercised by a delegate under s269SD(2) of the Customs Act 1901 (administrative discretion).","Instrument text is short and lacks explanatory detail, leaving practical implementation and interpretation questions."],"plain_english_summary":"This instrument revokes Tariff Concession Order (TCO) 9305567 and substitutes TCO 0804078. It removes the previous listing of \"tyres, solid or cushion, golf buggy\" under tariff classification 8716.90.00 and reclassifies those goods to 4012.90.00 so they fall under Part III, Schedule 4, item 50 of the Customs Tariff Act 1995. The change is effective retrospectively from 06.05.93 and was made by a delegate under s269SD(2) of the Customs Act 1901."},"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-35-2008-tariff-concession-order-0804078","history":"/api/acts/tariff-concession-revocation-order-35-2008-tariff-concession-order-0804078/history","analysis":"/api/acts/tariff-concession-revocation-order-35-2008-tariff-concession-order-0804078/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-35-2008-tariff-concession-order-0804078/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-35-2008-tariff-concession-order-0804078/important-cases","documents":"/api/acts/tariff-concession-revocation-order-35-2008-tariff-concession-order-0804078/documents"}}