{"id":"F2008L02439","name":"Tariff Concession Revocation Order 58/2008 - Tariff Concession Order 0812046, 0812048 and 0812043","slug":"tariff-concession-revocation-order-58-2008-tariff-concession-order-0812046-0812048-and-0812043","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74368,"registerId":"commonwealth-F2008L02439-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 58/2008 - Tariff Concession Order 0812046, 0812048 and 0812043","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 0716254 made on 07.12.07, in respect of the goods described in TABLE A below. This Revocation has effect from 25.09.07; 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| 8215.99.00 | UTENSILS, comprising ANY of the following:(a) spatulas;(b) mashers;(c) whisks;(d) ice cream spoons;(e) spaghetti servers;(f) turnersOp. 25.09.07 - TC 0716254 | 50N/A |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Conor Annesley.......................Dated 13 June 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| 8210.00.00 | UTENSILS, being ice cream spoonsOp. 25.09.07 - TC 0812046                                                    | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------ | --- |\n| 8215.99.00 | UTENSILS, being ANY of the following:(a) spatulas;(b) spaghetti servers;(c) turnersOp. 25.09.07 - TC 0812048 | 50  |\n| 8205.51.00 | UTENSILS, being EITHER of the following:(a) mashers;(b) whisksOp. 25.09.07 - TC 0812043                      | 50  |\n\n| This is page 2 of 2 Pages of the instrument...Conor Annesley.......................Dated 13 June 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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changes scope by revoking a single Tariff Concession Order that covered several utensil types and replacing it with three separate orders that allocate specific utensils to different tariff classifications and Schedule 4 treatment. This alters how affected goods are classified and how the tariff concession applies, effective from 25 September 2007."},"complexity_factors":["Administrative revocation and replacement mechanism under s.269SD(2) of the Customs Act 1901","Multiple tariff headings involved (e.g. 8210.00.00, 8215.99.00, 8205.51.00) requiring technical classification","Retrospective effective date (25.09.07) creating potential correction/adjustment needs for past entries","Cross‑reference to Schedule 4 item number (affects concession application)","Decision taken by a delegate of the CEO (administrative discretion)","Multiple new Tariff Concession Order numbers to track and apply"],"plain_english_summary":"This Order, made under s.269SD(2) of the Customs Act 1901 by a delegate of the Chief Executive Officer, revokes an earlier Tariff Concession Order and replaces it with three new Tariff Concession Orders that re‑assign certain kitchen utensils to specific tariff headings. It takes effect from 25 September 2007. \n\nImporters and customs brokers bear the practical effects: they must reclassify affected goods, update customs entries and face any changed tariff treatment. The delegate decides the replacement; the Order cross‑refers to Schedule 4 tariff items."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward administrative replacement of one tariff concession with three more specific ones. The scope remains limited to customs concessions for specific kitchen utensils. There is no expansion beyond the original purpose of managing duty concessions for these goods."},"complexity_factors":["Multiple cross-references to other legislation (Customs Act 1901, Customs Tariff Act 1995, Schedule 4)","Backdated effective date (25.09.07) creates temporal complexity","Requires understanding of customs classification codes (HS codes like 8215.99.00)","Involves revocation and simultaneous replacement creating procedural layering","Tabular format with conditional descriptions ('ANY of the following', 'EITHER of the following')"],"plain_english_summary":"The decision cancels an existing Tariff Concession Order that previously covered a range of kitchen utensils and replaces it with three narrower permits that split those goods into more specific categories. \n\nThis changes how importers of spatulas, mashers, whisks, ice‑cream spoons, spaghetti servers and turners are assessed for customs duty, potentially altering concession rates or conditions; the change is effective retrospectively from 25 September 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-58-2008-tariff-concession-order-0812046-0812048-and-0812043","history":"/api/acts/tariff-concession-revocation-order-58-2008-tariff-concession-order-0812046-0812048-and-0812043/history","analysis":"/api/acts/tariff-concession-revocation-order-58-2008-tariff-concession-order-0812046-0812048-and-0812043/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-58-2008-tariff-concession-order-0812046-0812048-and-0812043/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-58-2008-tariff-concession-order-0812046-0812048-and-0812043/important-cases","documents":"/api/acts/tariff-concession-revocation-order-58-2008-tariff-concession-order-0812046-0812048-and-0812043/documents"}}