{"id":"F2010L00443","name":"Tariff Concession Revocation Order 41/2009","slug":"tariff-concession-revocation-order-41-2009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123463,"registerId":"commonwealth-F2010L00443-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 41/2009","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 0607541 made on 16.10.06, in respect of the goods described in the TABLE below. The Revocation has effect from 15.04.09. |\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| 4303.90.00 | SEAT COVERS< CAR, acrylic fur and sheepskin patchwork with pileHeight NOT greater than 10 mmOp. 01.05.06 - TC 0607541 | 5014.04.09 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table...James Buntine .....................Dated 26 May 2009 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1543},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a targeted revocation of a single tariff concession order; the scope remains strictly limited to the specific goods (car seat covers) described in the original order with no expansion beyond the original regulatory intent."},"complexity_factors":["Single page instrument with only one operative provision","No defined terms or interpretation section","Straightforward revocation of a single prior order without conditional logic","Minimal cross-references (only cites the empowering provision and the order being revoked)"],"plain_english_summary":"**What this does**\nThis document cancels a previous tax break for specific car seat covers. The original concession (Tariff Concession Order 0607541) allowed certain car seat covers to enter Australia with reduced or zero customs duty. This order removes that benefit, meaning importers must now pay standard duty rates.\n\n**The goods affected**\n- Car seat covers made of acrylic fur and sheepskin patchwork\n- Pile height (fur length) of **10mm or less**\n- Classified under customs tariff code **4303.90.00**\n\n**When it takes effect**\nThe revocation applies from **15 April 2009** (despite being signed on 26 May 2009).\n\n**Why it matters**\nImporters of these specific seat covers will face higher costs, as they no longer qualify for the concessional tariff treatment. This typically occurs when local Australian manufacturers start producing similar goods, removing the need for the import exemption."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-41-2009","history":"/api/acts/tariff-concession-revocation-order-41-2009/history","analysis":"/api/acts/tariff-concession-revocation-order-41-2009/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-41-2009/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-41-2009/important-cases","documents":"/api/acts/tariff-concession-revocation-order-41-2009/documents"}}