{"id":"F2008L02009","name":"Tariff Concession Revocation Order 53/2008 - Tariff Concession Order 0804268","slug":"tariff-concession-revocation-order-53-2008-tariff-concession-order-0804268","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74255,"registerId":"commonwealth-F2008L02009-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 53/2008 - Tariff Concession Order 0804268","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 0802221 made on 02.05.08, in respect of the goods described in TABLE A below. This Revocation has effect from 12.02.08; 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| 7616.99.00 | PANELS, ALUMINIUM COMPOSITE, comprising BOTH of the following:(a) aluminium skin;(b) lamination layersOp. 12.02.08 - TC 0802221 | N/A |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the instrument...Wendy Knowles........................Dated 02 May 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| 7606.12.00 | PANELS, ALUMINIUM COMPOSITE, comprising BOTH of the following:(a) aluminium skin;(b) lamination layersOp. 12.02.08 - TC 0804268 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Wendy Knowles........................Dated 02 May 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 standard administrative instrument exercising specific powers under the Customs Act 1901. It performs exactly the function intended — revoking and remaking a tariff concession order for specific goods. There is no scope creep; it is a narrow, technical customs determination."},"complexity_factors":["Single operative provision with two mechanical actions (revocation and replacement)","Only 2 defined classifications (7616.99.00 and 7606.12.00) referenced","No nested conditional logic or exceptions","Extremely short (2 pages)","Self-contained — no cross-references to other legislation beyond the standard empowering provision (Customs Act 1901 s 269SD(2)) and tariff schedule reference","Tabular format makes operation mechanically clear"],"plain_english_summary":"This is a customs decision about aluminium composite panels used in building and construction. **What it does:** The Australian Border Force (acting through a delegate named Wendy Knowles) has cancelled an earlier tariff concession and replaced it with a new one. **Who it affects:** Businesses that import aluminium composite panels — these are flat sheets made of thin aluminium layers bonded to a core material, commonly used for building facades and signage. **Why it matters:** Tariff concessions reduce or eliminate import duties (taxes) on specific goods. This order changes which customs classification these panels fall under (from 7616.99.00 to 7606.12.00) and sets an expiry date of 50 days for the new concession. This affects how much importers pay when bringing these panels into Australia."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument replaces TCO 0802221 with TCO 0804268 and changes the tariff classification and Schedule 4 treatment for the specified goods: TABLE A lists 7616.99.00 with Schedule 4 item N/A; TABLE B lists 7606.12.00 with Part III Schedule 4 item 50. The revocation and substitution are made under s.269SD(2) of the Customs Act 1901 (instrument header) and take effect from 12.02.08 (instrument header and TABLE A/B). This alters which Schedule 4 item applies to those imported panels and therefore changes the legal scope of concession coverage for affected import entries."},"complexity_factors":["Single, focused administrative action: revocation of one TCO and substitution with another (instrument header: \"revoke Tariff Concession Order Number 0802221\" and \"make in its place\" TABLE B).","Cross-reference complexity: effect determined by a separate statutory schedule (\"Part III of Schedule 4 to the Customs Tariff Act 1995\" referenced in instrument header and TABLE B).","Tariff classification technicality: change of tariff subheading from 7616.99.00 (TABLE A) to 7606.12.00 (TABLE B) requires tariff/commodity re-assessment by importers and customs brokers.","Retroactive/effective date issue: revocation and replacement take effect from 12.02.08 though the instrument is dated 02 May 2008 (instrument header and TABLE A/B dates), creating potential administrative adjustment work.","Decision-maker concentration: action taken by a delegate of the CEO (signature block: Wendy Knowles, Delegate of the Chief Executive Officer), showing administrative discretion at delegate level.","Operational/compliance burden: importers must determine how Schedule 4 item 50 applies to their goods and possibly amend import entries or duty treatment (TABLE B: item 50 applied)."],"plain_english_summary":"This instrument cancels Tariff Concession Order 0802221 (effective 12 Feb 2008) and replaces it with Tariff Concession Order 0804268. It reclassifies aluminium composite panels from tariff subheading 7616.99.00 to 7606.12.00 and states that Schedule 4, Part III, item 50 applies to those goods. Importers and customs agents dealing with these panels are affected because the applicable tariff classification and Schedule 4 treatment have been changed. The change was made by a delegate of the Chief Executive Officer and takes effect from 12 Feb 2008."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-53-2008-tariff-concession-order-0804268","history":"/api/acts/tariff-concession-revocation-order-53-2008-tariff-concession-order-0804268/history","analysis":"/api/acts/tariff-concession-revocation-order-53-2008-tariff-concession-order-0804268/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-53-2008-tariff-concession-order-0804268/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-53-2008-tariff-concession-order-0804268/important-cases","documents":"/api/acts/tariff-concession-revocation-order-53-2008-tariff-concession-order-0804268/documents"}}