{"id":"F2007L00542","name":"Tariff Concession Revocation Order 38/2007 - Tariff Concession Order 0702192","slug":"tariff-concession-revocation-order-38-2007-tariff-concession-order-0702192","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":63843,"registerId":"commonwealth-F2007L00542-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 38/2007 - Tariff Concession Order 0702192","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 0211857 made on 13.03.03, in respect of the goods described in TABLE A below. This Revocation has effect from 22.02.07; 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| 6306.22.00 | SIDE PANELS, FABRIC, GAZEBOOp. 16.12.02 - TC 0211857 | 50N/A |\n| ---------- | ---------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 22 February 2007 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| 6307.90.99 | SIDE PANELS, FABRIC, GAZEBOOp. 16.12.02 - TC 0702192 | 50  |\n| ---------- | ---------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 22 February 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes Tariff Concession Order No. 0211857 and replaces it with Tariff Concession Order No. 0702192, effectively reclassifying the described \"side panels, fabric, gazebo\" from tariff heading 6306.22.00 to 6307.90.99 while continuing to reference Schedule 4 item 50. The change is administrative and classification‑focused, effective 22 February 2007."},"complexity_factors":["Legal authority and delegate action: Revocation and replacement are exercised by a CEO delegate under the Customs Act (instrument cites s.269SD(2) of the Customs Act 1901) — a single administrative decision rather than primary‑legislative change.","Tariff reclassification: The goods move from heading 6306.22.00 to 6307.90.99 — tariff classification nuance can change duty rates, eligibility for concessions, and transaction coding in customs systems.","Schedule interaction: The instrument ties the goods to Part III of Schedule 4, item 50 — the Schedule item determines concession treatment, so correct mapping is necessary for duty outcome.","Timing/operative date: Revocation and replacement both take effect from 22 Feb 2007 — importers with shipments in transit or declarations around that date face timing and retrospective application risks.","Administrative burden: Businesses and customs brokers must update records, invoices and tariff coding; customs brokers may need to reassess prior entries and advise clients.","Drafting/clarity issue: Table A shows a '50 N/A' entry for last date of effect which could cause interpretive queries for compliance officers or systems."],"plain_english_summary":"This instrument revokes an earlier tariff concession order for \"side panels, fabric, gazebo\" and replaces it with a new tariff concession that applies a different customs classification (changing the tariff heading). Importers, customs brokers and businesses handling these gazebo side panels are affected because the reclassification alters which Schedule 4 concession (item 50) applies, so it can change duty treatment, compliance steps and the need for re‑labeling or re‑advice. The change took effect on 22 February 2007."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument exercising a specific power under the Customs Act. It has not grown beyond its original purpose; it is precisely what it purports to be—a revocation and replacement of a single tariff concession for specific gazebo panels."},"complexity_factors":["Single, specific administrative action with no conditional logic","Only 2 defined elements: the old order being revoked and the new order being made","No cross-references beyond the empowering provision (section 269SD(2) of the Customs Act 1901) and the tariff schedule","Straightforward tabular format describing specific goods","No exceptions, exemptions, or nested provisions","Extremely narrow scope—applies only to one specific product category"],"plain_english_summary":"This Order revokes an earlier tariff concession for fabric gazebo side panels and replaces it with a new concession under a different tariff classification. It affects importers, customs brokers/forwarders, and the Australian Border Force by changing the tariff code (from 6306.22.00 to 6307.90.99) that determines duty treatment and related paperwork. The change, which keeps the goods the same but shifts their customs \"bucket,\" took effect 22 February 2007."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-38-2007-tariff-concession-order-0702192","history":"/api/acts/tariff-concession-revocation-order-38-2007-tariff-concession-order-0702192/history","analysis":"/api/acts/tariff-concession-revocation-order-38-2007-tariff-concession-order-0702192/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-38-2007-tariff-concession-order-0702192/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-38-2007-tariff-concession-order-0702192/important-cases","documents":"/api/acts/tariff-concession-revocation-order-38-2007-tariff-concession-order-0702192/documents"}}