{"id":"F2008L01433","name":"Tariff Concession Revocation Order 42/2008 - Tariff Concession Order 0803877","slug":"tariff-concession-revocation-order-42-2008-tariff-concession-order-0803877","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":119691,"registerId":"commonwealth-F2008L01433-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 42/2008 - Tariff Concession Order 0803877","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Wendy Knowles a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0719430 made on 30.01.08, in respect of the goods described in TABLE A below. This Revocation has effect from 14.11.07; 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| 8302.41.00 | MOUNTINGS, WALL, LCD OR PLASMA TELEVISION AND/0R MONITOROp. 14.11.07 - TC 0719430 | N/A |\n| ---------- | --------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 23 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| 8302.50.00 | MOUNTINGS, WALL, LCD OR PLASMA TELEVISION AND/0R MONITOROp. 14.11.07 - TC 0803877 | 50  |\n| ---------- | --------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 23 April 2008 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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 exactly as intended: updating the customs classification for a specific category of goods (TV wall mounts) while maintaining the same duty-free treatment. There is no scope creep or expansion beyond the original purpose of the tariff concession system."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","No defined terms section","Simple tabular format for goods description","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","No conditional logic or exceptions","Straightforward administrative action with no discretionary elements described"],"plain_english_summary":"The decision cancels Tariff Concession Order 0719430 and replaces it with Tariff Concession Order 0803877 for wall mounts for LCD/plasma TVs and monitors, effective 14 November 2007. It affects importers and Australian businesses that make or sell these mounts.\n\nPractically, the concession remains duty‑free but the goods are reclassified from tariff heading 8302.41.00 to 8302.50.00, requiring updated customs paperwork to reflect the new classification."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changes scope from the prior TCO 0719430 (which had 'N/A' in the Schedule 4 item column) to a new TCO 0803877 that applies Schedule 4 Part III item 50 to the specified goods and alters the tariff classification (8302.41.00 -> 8302.50.00). The replacement is given retrospective effect from 14 November 2007, so the set of goods covered and the concession item applicable are materially different from the revoked order."},"complexity_factors":["Retroactive effective date (14.11.07) requires retrospective application to past import entries and records.","Change in tariff classification codes (from 8302.41.00 to 8302.50.00) affects legal description of goods.","Attachment of Part III Schedule 4 item 50 to the new TCO materially alters which concession item applies.","Decision taken by a delegate under s269SD(2) of the Customs Act 1901; administrative discretion in execution.","Instrument is concise and requires cross-reference to the Customs Tariff Act 1995 (Schedule 4) for full legal effect.","Practical compliance and duty outcomes depend on external instruments and importer record-keeping rather than on detailed rules within this order."],"plain_english_summary":"This instrument revokes Tariff Concession Order No. 0719430 and replaces it with TCO 0803877, reclassifying wall mountings for LCD or plasma televisions/monitors and applying Part III Schedule 4 item 50 to those goods. The change is effective from 14 November 2007. The revocation and replacement are made by Wendy Knowles as a delegate of the Chief Executive Officer under s269SD(2) of the Customs Act 1901. Importers and holders of the concession are affected because the customs concession that applies to these goods and the related compliance obligations change."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-42-2008-tariff-concession-order-0803877","history":"/api/acts/tariff-concession-revocation-order-42-2008-tariff-concession-order-0803877/history","analysis":"/api/acts/tariff-concession-revocation-order-42-2008-tariff-concession-order-0803877/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-42-2008-tariff-concession-order-0803877/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-42-2008-tariff-concession-order-0803877/important-cases","documents":"/api/acts/tariff-concession-revocation-order-42-2008-tariff-concession-order-0803877/documents"}}