{"id":"F2011L01275","name":"Tariff Concession Revocation Order 45/2011","slug":"tariff-concession-revocation-order-45-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":125554,"registerId":"commonwealth-F2011L01275-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 45/2011","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0506271 made on 05.12.05, in respect of the goods described in the TABLE below. The Revocation has effect from 24.09.08. |\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| 3920.49.00 | PVC EDGE BANDING ROLLS, having BOTH of the following:(a) thickness NOT less than 0.4 mm and NOT greater than 1 mm;(b) width NOT less than 21 mm and NOT greater than 700 mmOp. 30.05.05 - TC 0506271 | 5023.09.08 |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table.Paul Coleman...........................Dated 19 November 2008 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":3486},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The order performs a narrow, specific administrative function exactly as described—revoking the tariff concession for PVC edge banding rolls. It does not expand beyond this single purpose to affect other goods or introduce new regulatory schemes."},"complexity_factors":["Single operative provision revoking one specific previous order (TC 0506271)","Narrow, measurable physical criteria defining affected goods (thickness and width ranges)","Direct reference to only one section of the Customs Act 1901 (section 269SC)"],"plain_english_summary":"**This order removes a customs duty exemption for specific plastic strips used in furniture making, effective from September 2008.**\n\nThis order cancels a **tariff concession**—a rule allowing certain goods to be imported without paying customs duty—that previously applied to PVC edge banding rolls.\n\n**What products are affected?**\n- **Goods:** PVC edge banding rolls (plastic strips used to finish the edges of furniture like cabinets and desks)\n- **Physical specifications:** Rolls between 0.4mm and 1mm thick, and between 21mm and 700mm wide\n- **Customs classification:** 3920.49.00\n\n**What changes?**\n- Importers of these specific products must now pay customs duty when bringing them into Australia\n- The revocation takes effect from **24 September 2008** (applying retrospectively to imports from that date, even though the order was made later in November 2008)\n\n**Who is impacted?**\n- Businesses importing PVC edge banding for furniture manufacturing\n- Customs brokers handling these specific imports"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-45-2011","history":"/api/acts/tariff-concession-revocation-order-45-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-45-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-45-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-45-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-45-2011/documents"}}