{"id":"F2008L01428","name":"Tariff Concession Revocation Order 40/2008 - Tariff Concession Order 0803875","slug":"tariff-concession-revocation-order-40-2008-tariff-concession-order-0803875","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":119675,"registerId":"commonwealth-F2008L01428-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 40/2008 - Tariff Concession Order 0803875","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Wendy Knowles a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0721823 made on 14.03.08, in respect of the goods described in TABLE A below. This Revocation has effect from 18.12.07; 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| 4006.90.00 | HOSES, DREDGING, flexible, reinforced rubber, wear resistant,having ALL of the following:(a) working pressure 25 bar;(b) burst pressure 25 bar;(c) bending radius NOT less than 4 000 mm and NOT greater than5 000 mm;(d) steel flangesOp. 18.12.07 - TC 0721823 | N/A |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 22 April 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| 4006.90.00 | HOSES, DREDGING, flexible, reinforced rubber, wear resistant,having ALL of the following:(a) working pressure 25 bar;(b) burst pressure 75 bar;(c) bending radius NOT less than 4 000 mm and NOT greater than5 000 mm;(d) steel flangesOp. 18.12.07 - TC 0803875 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 22 April 2008 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument narrows/expands the technical scope of the covered hoses by changing the burst pressure spec (from 25 to 75 bar) and changes tariff treatment by applying Schedule 4 item 50 where none applied before. Practically, this shifts who pays customs duty (importers) and creates incentives for importers to reclassify or seek retrospective adjustments; it imposes compliance costs on importers, customs brokers and the administering agency and was actioned by a delegate under the Customs Act with effect from 18.12.07."},"complexity_factors":["Technical specificity of goods definition (precise pressures, bending radius, steel flanges) increases classification precision.","Legal mechanism: revocation and replacement of a single Tariff Concession Order under delegated power (s.269SD(3) Customs Act) — procedural rather than policy-heavy.","Retrospective effect (effective from 18.12.07) creates administrative tasks for retrospective entry corrections, refunds or adjustments.","Change in Schedule 4 treatment (assignment to item 50 where previously N/A) affects tariff liability and entitlement calculations.","Low cross-cutting statutory complexity — limited to a narrow product line, but requires operational compliance by importers and brokers."],"plain_english_summary":"This instrument revokes a prior tariff concession order for a specific type of flexible, reinforced dredging hose and replaces it with a corrected order. Mechanically, it changes the technical description (raising the burst pressure from 25 to 75 bar) and assigns the goods to Schedule 4 item 50, altering their tariff treatment. Importers, manufacturers and customs brokers are affected because they must reclassify entries and may gain or lose a concession; the change takes effect from the date stated in the instrument."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative revocation and replacement of a tariff concession order. The scope remains tightly focused on the specific goods (dredging hoses) and the specific technical amendment (burst pressure specification). No scope creep is evident."},"complexity_factors":["Very short instrument (2 pages)","Only 1 defined term implicit (bar, a unit of pressure)","No cross-references to other legislation beyond standard Customs Act and Customs Tariff Act citations","Simple binary structure: revoke old order, make new order","Technical specifications limited to 4 physical characteristics (pressure, radius, flanges)","No conditional logic or exceptions"],"plain_english_summary":"The Australian Border Force has cancelled a tariff concession for imported dredging hoses that required a 25‑bar burst pressure and replaced it with a new concession only for hoses with a 75‑bar burst pressure (working pressure remains 25 bar). \n\nImporters of lower‑strength hoses will lose the tax break and face higher duties, while stronger hoses retain duty relief. The change—intended to protect local lower‑pressure hose makers—applies retrospectively from 18 December 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-40-2008-tariff-concession-order-0803875","history":"/api/acts/tariff-concession-revocation-order-40-2008-tariff-concession-order-0803875/history","analysis":"/api/acts/tariff-concession-revocation-order-40-2008-tariff-concession-order-0803875/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-40-2008-tariff-concession-order-0803875/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-40-2008-tariff-concession-order-0803875/important-cases","documents":"/api/acts/tariff-concession-revocation-order-40-2008-tariff-concession-order-0803875/documents"}}