{"id":"F2008L00997","name":"Tariff Concession Revocation Order 38/2008 - Tariff Concession Order 0803658, 0803659, 0803660 and 0803661","slug":"tariff-concession-revocation-order-38-2008-tariff-concession-order-0803658-0803659-0803660-and-08036","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":73140,"registerId":"commonwealth-F2008L00997-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 38/2008 - Tariff Concession Order 0803658, 0803659, 0803660 and 0803661","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9607933 made on 04.07.96, in respect of the goods described in TABLE A below. This Revocation has effect from 01.07.96; 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| 5603.11.00 | POLYVINYL ALCOHOL MATERIAL, in rollsOp. 01.07.96 - TC 9607933 | 50N/A |\n| ---------- | ------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Michael Perry........................Dated 18 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| 5603.11.00 | POLYVINYL ALCOHOL MATERIAL, weighing NOT more than 25 g/m2, inrollsOp. 01.07.96 - TC 0803658                        | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------- | --- |\n| 5603.12.00 | POLYVINYL ALCOHOL MATERIAL, weighing more than 25 g/m2 but NOTmore than 70 g/m2, in rollsOp. 01.07.96 - TC 0803659  | 50  |\n| 5603.13.00 | POLYVINYL ALCOHOL MATERIAL, weighing more than 70 g/m2 but NOTmore than 150 g/m2, in rollsOp. 01.07.96 - TC 0803660 | 50  |\n| 5603.14.00 | POLYVINYL ALCOHOL MATERIAL, weighing more than 150 g/m2, in rollsOp. 01.07.96 - TC 0803661                          | 50  |\n\n| This is page 2 of 2 Pages of the instrument...Michael Perry........................Dated 18 March 2008 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument narrows and clarifies scope: a single, generic concession for PVA rolls (TCO 9607933) is replaced by four weight-specific tariff concession orders. Mechanically this refines classification rules (more granular tariff headings and explicit g/m2 thresholds) while assigning the same Schedule 4 item (50) to each new entry; it does not broaden covered product types but increases granularity and compliance precision."},"complexity_factors":["Replacement of one TCO with four separate TCOs distinguished by narrow weight bands (5603.11–5603.14) increases classification detail.","Retroactive date of effect (01.07.1996) creates potential record-keeping and adjustment needs for earlier entries.","Dependence on correct measurement of weight per square metre imposes technical evidentiary burden on importers and customs agents.","Use of Schedule 4 item 50 as the concession identifier requires cross-referencing between Customs Tariff Act schedules and TCO instruments.","Decision made by an administrative delegate under s.269SD(2) concentrates discretion in the executive branch rather than Parliament.","Administrative risk of miscoding or dispute over which weight band applies could lead to reclassification reviews or duty adjustments."],"plain_english_summary":"This order cancels an earlier tariff concession for polyvinyl alcohol (PVA) in rolls and replaces it with four new concession entries that split PVA rolls into weight-based tariff lines. It affects importers of PVA rolls: which concession applies now depends on the product’s gram-per-square-metre weight. A delegate of the Chief Executive Officer exercises the change under s.269SD(2) of the Customs Act; importers bear the compliance and classification burden when declaring goods under the new, more granular tariff codes (Schedule 4 item 50)."},"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":3,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow purpose: managing tariff concessions for a specific imported good. The splitting of one concession into four weight-based categories is a refinement of scope rather than an expansion beyond the original intent."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Minimal defined terms (relies on external references to Customs Act 1901 and Customs Tariff Act 1995)","Simple tabular structure with clear columnar logic","Retrospective dating mechanism requires careful attention but is straightforward","No nested exceptions or conditional logic beyond weight-based categorisation","Cross-references to external legislation (Section 269SD(2) of Customs Act 1901, Schedule 4 of Customs Tariff Act 1995) but these are standard statutory references"],"plain_english_summary":"This Order cancels a 1996 tariff concession on polyvinyl alcohol fabric and replaces it with four narrower concessions split by fabric weight, affecting importers and manufacturers who use this material. The change (backdated to 1 July 1996) enables more precise tariff treatment by distinguishing different g/m² weight bands, which can alter duty outcomes."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-38-2008-tariff-concession-order-0803658-0803659-0803660-and-08036","history":"/api/acts/tariff-concession-revocation-order-38-2008-tariff-concession-order-0803658-0803659-0803660-and-08036/history","analysis":"/api/acts/tariff-concession-revocation-order-38-2008-tariff-concession-order-0803658-0803659-0803660-and-08036/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-38-2008-tariff-concession-order-0803658-0803659-0803660-and-08036/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-38-2008-tariff-concession-order-0803658-0803659-0803660-and-08036/important-cases","documents":"/api/acts/tariff-concession-revocation-order-38-2008-tariff-concession-order-0803658-0803659-0803660-and-08036/documents"}}