{"id":"F2006L02394","name":"Tariff Concession Revocation Order 55/2006 - Tariff Concession Order 0611595","slug":"tariff-concession-revocation-order-55-2006-tariff-concession-order-0611595","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":117686,"registerId":"commonwealth-F2006L02394-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 55/2006 - Tariff Concession Order 0611595","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Conor Annesley a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 8807636 made on 08.11.88, in respect of the goods described in TABLE A below. This Revocation has effect from 18.08.88; 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| 3207.20 | PASTES, conductor, resistor or dielectricOp. 18.08.88 - TC 8807636 | 5018.08.88 |\n| ------- | ------------------------------------------------------------------ | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Conor Annesley.......................Dated 19 July 2006 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| 3824.90.90 | PASTES, conductor, resistor or dielectricOp. 18.08.88 - TC 0611595 | 50  |\n| ---------- | ------------------------------------------------------------------ | --- |\n\n| This is page 2 of 2 Pages of the above Table...Conor Annesley.......................Dated 19 July 2006 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 technical administrative amendment that maintains the original scope — the same goods continue to receive the same tariff concession, just under a revised customs classification code. There is no expansion or alteration of the substantive benefit."},"complexity_factors":["Very short document (2 pages)","Only 2 defined elements: the old order being revoked and the new order being made","No nested conditional logic or exceptions","Straightforward replacement of one tariff code with another for the same goods","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Minimal legal jargon — mostly administrative/technical language"],"plain_english_summary":"This order revokes a 1988 tariff concession for conductor/resistor/dielectric pastes and reissues the same duty concession under a new tariff classification (from 3207.20 to 3824.90.90). It affects importers, customs brokers and freight forwarders of electronic pastes by preserving the lower duty rate despite reclassification. Backdated to 1988, it is a technical correction to ensure continuity of the concession and avoid sudden higher import costs."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument replaces TCO 8807636 with TCO 0611595, reclassifying the same described goods from tariff heading 3207.20 to 3824.90.90 and applying Schedule 4 item 50; therefore the tariff treatment scope for those goods is changed, with the change given retrospective effect to 18 August 1988."},"complexity_factors":["Retrospective effect: the revocation and replacement are stated to take effect from 18.08.88 despite the instrument being dated 19 July 2006 (see paragraph (a) and final paragraph).","Tariff reclassification: moves goods from heading 3207.20 to 3824.90.90 and attaches Schedule 4 item number 50, which changes the legal basis for duty treatment (Table A → Table B).","Statutory delegation: made under section 269SD(2) of the Customs Act 1901 by a delegate of the CEO, creating an administrative decision point rather than primary-legislative amendment.","Compliance and administrative burden: importers, customs brokers and the agency may need to reconcile past entries, refunds or liabilities because treatment is retrospective.","Document ambiguity: table formatting and a possible typographical anomaly ('5018.08.88') create interpretative friction in reading dates and entries.","Narrow subject matter and brief instrument: the order is procedural and focused on one commodity description and its tariff treatment, limiting legal complexity."],"plain_english_summary":"This instrument revokes Tariff Concession Order No. 8807636 for ‘pastes, conductor, resistor or dielectric’ and replaces it with a new Tariff Concession Order (TC 0611595) that reclassifies those goods from tariff heading 3207.20 to 3824.90.90 and applies item 50 of Schedule 4, with effect from 18 August 1988. Importers of these pastes are the primary parties affected because the change alters the tariff classification and the Schedule 4 treatment that determines duty outcomes."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-55-2006-tariff-concession-order-0611595","history":"/api/acts/tariff-concession-revocation-order-55-2006-tariff-concession-order-0611595/history","analysis":"/api/acts/tariff-concession-revocation-order-55-2006-tariff-concession-order-0611595/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-55-2006-tariff-concession-order-0611595/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-55-2006-tariff-concession-order-0611595/important-cases","documents":"/api/acts/tariff-concession-revocation-order-55-2006-tariff-concession-order-0611595/documents"}}