{"id":"F2010L02932","name":"Tariff Concession Revocation Order 40/2010","slug":"tariff-concession-revocation-order-40-2010","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84955,"registerId":"commonwealth-F2010L02932-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 40/2010","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Subsection 269SD (1A) of the Customs Act 1901, I Michael Perry, a delegate of the Chief Executive Officer revoke the Tariff Concession Orders listed in THE TABLE below. The revocation has effect from 17 June 2010. |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\n| 0511034 | 0516039  | 0516374  | 0601576  | 0601594  | 0602949  |\n| ------- | -------- | -------- | -------- | -------- | -------- |\n| 0602958 | 0604728  | 0605479  | 0610204  | 0614330  | 0614769  |\n| 0704714 | 0713980  | 0719792  |          |          |          |\n|         | ******** | ******** | ******** | ******** | ******** |\n\n| Michael Perry..........................Dated: 19 6 2010 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1877},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the narrow administrative function described in its title and enabling provision (s 269SD(1A) of the Customs Act 1901): revoking the specific Tariff Concession Orders listed in the table. It does not expand beyond cancelling these 15 concessions."},"complexity_factors":["Instrument contains only 2 sentences of operative text","No defined terms, interpretation sections, or cross-references","No conditional logic, exceptions, or procedural requirements","Simple tabular list format (15 reference numbers only)","Fixed effective date with no variable calculations"],"plain_english_summary":"This Order cancels (**revokes**) 15 specific tax exemptions that previously allowed certain goods to be imported into Australia without paying customs duty.\n\n**What it does**\nUnder the *Customs Act 1901*, businesses could import specific goods duty-free under \"Tariff Concession Orders\" (TCOs). This instrument cancels 15 of those orders (identified by numbers like 0511034 and 0719792), meaning those specific exemptions no longer exist.\n\n**Who it affects**\nImporters who were using these 15 concession numbers to bring goods in tariff-free. From **17 June 2010**, they must pay standard customs duties (taxes) on these items at the border.\n\n**Why it matters**\nRevocations typically happen when Australian manufacturers start producing similar goods locally, meaning the duty-free importation is no longer justified. This restores tariff protection for domestic industries that make substitutable products."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-40-2010","history":"/api/acts/tariff-concession-revocation-order-40-2010/history","analysis":"/api/acts/tariff-concession-revocation-order-40-2010/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-40-2010/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-40-2010/important-cases","documents":"/api/acts/tariff-concession-revocation-order-40-2010/documents"}}