{"id":"F2010L00449","name":"Tariff Concession Revocation Order 48/2009 - Tariff Concession Order 0840746","slug":"tariff-concession-revocation-order-48-2009-tariff-concession-order-0840746","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123482,"registerId":"commonwealth-F2010L00449-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 48/2009 - Tariff Concession Order 0840746","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Paul Mercer a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0824733 made on 24.10.08, in respect of the goods described in TABLE A below. This Revocation has effect from 04.08.08; 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| 7323.99.00 | STRAINERS, BASKET, SINK OUTLET, with or without overflowconnectionOp. 04.08.08 - TC 0824733 | N/A |\n| ---------- | ------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the instrument...Paul Mercer..........................Dated 26 November 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| 7324.90.00 | STRAINERS, BASKET, SINK OUTLET, with or without overflowconnectionOp. 04.08.08 - TC 0840746 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Paul Mercer..........................Dated 26 November 2008 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs exactly what its title suggests: revoking one tariff concession order and replacing it with another for the same goods under a corrected tariff classification. There is no evidence of scope creep — it addresses a specific classification correction for basket sink strainers."},"complexity_factors":["Very short instrument (2 pages)","Only 1 defined term (the delegate's authority under Customs Act 1901)","Simple structure: revocation of one order + creation of replacement","No nested exceptions or conditional logic","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Minimal operational text — essentially a form-filling exercise with specific goods description"],"plain_english_summary":"This government order revokes a 2008 tariff concession for kitchen sink “basket strainers” and replaces it with a new concession under a different tariff classification. It affects importers and manufacturers who used the prior concession, may change the duty payable on these goods, and is retroactive to 4 August 2008—potentially requiring reassessment of past imports for additional duties or refunds."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces Tariff Concession Order 0824733 with Tariff Concession Order 0840746, changing the tariff classification from 7323.99.00 to 7324.90.00 and making Part III Schedule 4 item 50 apply to the goods. Effect is retrospective to 4 August 2008, so the concession coverage and the legal basis for customs treatment of those goods have been altered (see TABLE A and TABLE B and the operative clause under s.269SD(2))."},"complexity_factors":["Legal authority and formality: action taken under s.269SD(2) of the Customs Act 1901 (explicit in instrument).","Retrospective effect: revocation and replacement are effective from 04.08.08, creating potential retrospective adjustment needs for past entries.","Tariff reclassification: goods moved from tariff heading 7323.99.00 to 7324.90.00 (mechanical change that can affect duty rates or concession application).","Application of Schedule 4: the instrument makes Part III Schedule 4 item 50 apply (substantive effect depends on external Schedule 4 text not reproduced here).","Administrative consequence: importers/customs brokers may need to amend past declarations, seek refunds, or face reassessments.","Limited descriptive detail: goods description is brief and classification hinges on tariff codes, requiring technical customs knowledge to implement."],"plain_english_summary":"**What this does.** This instrument revokes an earlier tariff concession order for \"strainers, basket, sink outlet\" and replaces it with a new order that reclassifies the goods (from 7323.99.00 to 7324.90.00) and makes Part III Schedule 4 item 50 apply. It is backdated to take effect from 4 August 2008.\n\n**Who it affects.** Importers and customs brokers are directly affected because the change determines which Schedule 4 item governs the goods' customs treatment and may alter duty outcomes for past and future imports."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-48-2009-tariff-concession-order-0840746","history":"/api/acts/tariff-concession-revocation-order-48-2009-tariff-concession-order-0840746/history","analysis":"/api/acts/tariff-concession-revocation-order-48-2009-tariff-concession-order-0840746/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-48-2009-tariff-concession-order-0840746/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-48-2009-tariff-concession-order-0840746/important-cases","documents":"/api/acts/tariff-concession-revocation-order-48-2009-tariff-concession-order-0840746/documents"}}