{"id":"F2007L00688","name":"Tariff Concession Revocation Order 46/2007 - Tariff Concession Order 0703601","slug":"tariff-concession-revocation-order-46-2007-tariff-concession-order-0703601","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":64242,"registerId":"commonwealth-F2007L00688-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 46/2007 - Tariff Concession Order 0703601","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9310232 made on 10.01.94, in respect of the goods described in TABLE A below. This Revocation has effect from 16.09.93; 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| 4911.91.00 | PRINTED DESIGNS FOR MOTOR VEHICLE AND MARINE APPLICATIONOp. 16.09.93 - TC 9310232 | 5016.09.93 |\n| ---------- | --------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Michael Perry........................Dated 09 March 2007 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| 3919.10.00 | PRINTED DESIGNS FOR MOTOR VEHICLE AND MARINE APPLICATIONOp. 16.09.93 - TC 0703601 | 50  |\n| ---------- | --------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Michael Perry........................Dated 09 March 2007 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument changes scope by replacing the previous TCO that covered goods under tariff heading 4911.91.00 with a new TCO allocating the goods to heading 3919.10.00 and specifying Schedule 4 item 50. That reclassification alters which Schedule 4 concession (if any) applies to these printed designs and therefore changes concession eligibility and tariff treatment, effective from 16 September 1993."},"complexity_factors":["Simple operative change: revocation of one TCO and substitution with another (Tables A and B).","Tariff reclassification: goods moved from heading 4911.91.00 to 3919.10.00 (affects commodity coding).","Application of Schedule 4 item 50 to the new entry (alters which concession/item in Customs Tariff Act 1995 applies).","Retroactive/effective date: instrument gives effect from 16 September 1993, creating potential retrospective compliance adjustments.","Authority: action taken by a delegate under s.269SD(2) of the Customs Act 1901 (delegated administrative decision).","Operational impact confined mainly to importers, customs brokers and record-keeping systems rather than broad policy change."],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order (TCO 9310232) and replaces it with a new TCO (0703601) that reclassifies “printed designs for motor vehicle and marine application” from tariff heading 4911.91.00 to 3919.10.00 and attaches Schedule 4 item 50. The change is given effect from 16 September 1993.\n\nImporters, customs brokers and manufacturers using these printed designs are affected because the tariff classification and Schedule 4 item determine concession or duty treatment; they may need to update customs entries and records."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, specific administrative instrument that performs exactly one function: reclassifying a single category of goods under a different tariff concession. It does not expand beyond its original purpose of correcting the tariff classification for printed designs."},"complexity_factors":["Single, specific administrative action with only two operative paragraphs","No defined terms section - relies on existing Customs Act and Customs Tariff Act definitions","Minimal conditional logic - straightforward revocation and replacement","Only two tables with identical structure, each containing one row of data","Cross-references only to external legislation (Customs Act 1901, Customs Tariff Act 1995) without internal complexity","Retrospective dating is unusual but clearly stated without nested conditions"],"plain_english_summary":"This decision revokes a 1994 tariff concession for printed designs for motor vehicle and marine use and replaces it with a new concession (0703601) that classifies the same goods under tariff code 3919.10.00 instead of 4911.91.00. \n\nIt affects importers, customs brokers and freight forwarders because it changes the tariff classification — and thus duty treatment — of these printed designs, with effect backdated to 16 September 1993."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-46-2007-tariff-concession-order-0703601","history":"/api/acts/tariff-concession-revocation-order-46-2007-tariff-concession-order-0703601/history","analysis":"/api/acts/tariff-concession-revocation-order-46-2007-tariff-concession-order-0703601/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-46-2007-tariff-concession-order-0703601/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-46-2007-tariff-concession-order-0703601/important-cases","documents":"/api/acts/tariff-concession-revocation-order-46-2007-tariff-concession-order-0703601/documents"}}