{"id":"F2009L03310","name":"Tariff Concession Revocation Order 38/2009","slug":"tariff-concession-revocation-order-38-2009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":140823,"registerId":"commonwealth-F2009L03310-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 38/2009","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I James Buntine a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0908498 made on 29.05.09, in respect of the goods described in the TABLE below. The Revocation has effect from 04.06.09. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 4202.92.90 | BACKPACKS, with outer surface of plastic sheeting or of textile materials, having a rated capacity of 48 litres OR greaterOp. 12.03.09 - TC 0908498 | 5003.06.09 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table...James Buntine........................Dated 29 July 2009 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1096},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the single function described in its title—revoking one specific tariff concession order. There is no expansion beyond the original purpose of cancelling the duty concession for the specified backpacks."},"complexity_factors":["Single-item revocation with no conditional provisions","No defined terms or interpretation sections","Only one cross-reference (to the Customs Act 1901 enabling power)","Straightforward goods description with objective criteria (48+ litres, specific materials)","No exceptions, exemptions, or transitional arrangements"],"plain_english_summary":"This instrument **cancels a tax break** (called a *tariff concession*) that previously allowed certain backpacks to be imported into Australia without paying customs duty (or at a reduced rate).\n\n**What it targets:**\n- Large backpacks with a capacity of **48 litres or more**\n- Made with outer surfaces of plastic sheeting or textile materials\n- Classified under customs tariff code 4202.92.90\n\n**What changes:**\n- **Before:** These backpacks could be imported under *Tariff Concession Order 0908498* (effective since 12 March 2009) without standard import duties.\n- **After:** From 4 June 2009 onwards, importers must pay the normal customs duty rates for these goods. The previous tax break no longer applies.\n\n**Who is affected:**\nBusinesses importing large hiking, travel, or technical backpacks that meet the description above. They will now face higher costs at the border."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-38-2009","history":"/api/acts/tariff-concession-revocation-order-38-2009/history","analysis":"/api/acts/tariff-concession-revocation-order-38-2009/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-38-2009/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-38-2009/important-cases","documents":"/api/acts/tariff-concession-revocation-order-38-2009/documents"}}