{"id":"F2008L01435","name":"Tariff Concession Revocation Order 43/2008 - Tariff Concession Order 0803880","slug":"tariff-concession-revocation-order-43-2008-tariff-concession-order-0803880","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":119694,"registerId":"commonwealth-F2008L01435-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 43/2008 - Tariff Concession Order 0803880","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 0718440 made on 21.01.08, in respect of the goods described in TABLE A below. This Revocation has effect from 29.10.07; 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 | BRACKETS, FLAT SCREEN DISPLAY, wall mountedOp. 29.10.07 - TC 0718440 | 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 | BRACKETS, FLAT SCREEN DISPLAY, wall mountedOp. 29.10.07 - TC 0803880 | 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":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument revokes Tariff Concession Order 0718440 and replaces it with Tariff Concession Order 0803880, changing the tariff classification from 8302.41.00 to 8302.50.00 and applying Schedule 4 Item Number 50 (TABLE B, Column 2). Mechanically, this alters which Schedule 4 concession attaches to the specified goods (wall‑mount brackets for flat‑screen displays) from the stated effective date (29.10.07), so importers must adopt the new order and classification for duty and concession claims."},"complexity_factors":["Narrow product focus: single commodity (wall‑mount brackets for flat‑screen displays) reduces substantive complexity.","Change is administrative (revocation + replacement) rather than introducing new legal tests or obligations.","Involves technical tariff classifications (8302.41.00 -> 8302.50.00) which require correct customs classification at import.","Applies Schedule 4 item number 50 (TABLE B, Column 2), affecting concession/duty treatment — requires importers/customs brokers to update claims.","Effective date is backdated (29.10.07) which may create retrospective compliance and record‑keeping tasks for importers.","Instrument is made under statutory power (s.269SD(2) of the Customs Act 1901) — limited delegated decisionmaking rather than novel discretion."],"plain_english_summary":"This instrument cancels an earlier tariff concession order for wall‑mount brackets for flat‑screen displays and replaces it with a new order that uses a different customs tariff classification and applies Schedule 4 item number 50. The change (effective 29 October 2007) alters which statutory concession, if any, applies to importers of these brackets. It is made by a delegate under section 269SD(2) of the Customs Act 1901 and thus affects how customs duty and concession claims are recorded and administered for that specific good."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative amendment that maintains the same scope—favourable tariff treatment for wall-mounted flat screen display brackets. It does not expand or alter the substantive benefit, only reclassifies the goods under a different tariff code."},"complexity_factors":["Very short instrument (2 pages)","Only 2 defined references (the old and new Tariff Concession Order numbers)","Simple binary structure: revocation + replacement","No nested conditions or exceptions","Single commodity type affected (wall-mounted display brackets)","Minimal cross-referencing (only to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)"],"plain_english_summary":"This decision cancels an earlier tariff concession order for wall-mounted flat-screen display brackets and replaces it with a new order that keeps the concession but moves the goods to a different customs classification code. It’s backdated to 29 October 2007.\n\nAffected parties: importers and businesses that make or sell these brackets. Schedule 4 Item Number 50 denotes the applicable duty exemption/reduction."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-43-2008-tariff-concession-order-0803880","history":"/api/acts/tariff-concession-revocation-order-43-2008-tariff-concession-order-0803880/history","analysis":"/api/acts/tariff-concession-revocation-order-43-2008-tariff-concession-order-0803880/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-43-2008-tariff-concession-order-0803880/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-43-2008-tariff-concession-order-0803880/important-cases","documents":"/api/acts/tariff-concession-revocation-order-43-2008-tariff-concession-order-0803880/documents"}}