{"id":"F2011L01173","name":"Tariff Concession Revocation Order 48/2011","slug":"tariff-concession-revocation-order-48-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":125365,"registerId":"commonwealth-F2011L01173-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 48/2011","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 0708237 made on 04.06.07, 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| 3920.30.00 | ROLLS, EDGE BANDING, acrylonitrile butadiene styrene (abs)Op. 29.01.07 - TC 0708237 | 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":2342},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"Narrow administrative revocation limited to a single tariff concession (TC 0708237) for ABS edge banding rolls under tariff classification 3920.30.00. The instrument performs exactly the function described in its title without expansion into broader policy areas."},"complexity_factors":["Single operative action (revocation of one specific order)","No definitions or interpretation sections","Only one cross-reference (to the empowering provision in the Customs Act 1901)","Highly specific product description leaves minimal room for ambiguity","One page in length with simple tabular format"],"plain_english_summary":"This order **removes a tax break** that allowed certain plastic products to enter Australia without paying standard import duties.\n\n**What it does**\n*   **Revokes** Tariff Concession Order 0708237, which previously granted duty-free (or reduced-rate) status to specific goods.\n*   Targets **ABS edge banding rolls** — plastic strips used to cover the raw edges of furniture, cabinetry, and manufactured boards. These are classified under customs tariff code **3920.30.00**.\n\n**Who it affects**\n*   Importers, wholesalers, and manufacturers who bring acrylonitrile butadiene styrene (ABS) edge banding into Australia.\n*   These businesses must now pay standard customs duties rather than benefiting from the concession.\n\n**When it applies**\nThe change took effect on **24 September 2008** (applied retrospectively from the date stated in the order).\n\n**Legal basis**\nMade under section 269SC of the *Customs Act 1901*, which gives the Chief Executive Officer (or their delegate) power to cancel tariff concessions when circumstances warrant."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-48-2011","history":"/api/acts/tariff-concession-revocation-order-48-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-48-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-48-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-48-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-48-2011/documents"}}