{"id":"F2007L01089","name":"Tariff Concession Revocation Order 59/2007 - Tariff Concession Order 0704542","slug":"tariff-concession-revocation-order-59-2007-tariff-concession-order-0704542","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65087,"registerId":"commonwealth-F2007L01089-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 59/2007 - Tariff Concession Order 0704542","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0615785 made on 06.03.07, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07; 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| 5702.52.00 | SURFACES, BOWLING, INDOOR AND OUTDOOR, woven carpetOp. 13.10.06 - TC 0615785 | 5031.12.06 |\n| ---------- | ---------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 29 March 2007 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| 5702.50.90 | SURFACES, BOWLING, INDOOR AND OUTDOOR, woven carpetOp. 01.01.07 - TC 0704542 | 50  |\n| ---------- | ---------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 29 March 2007 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument changes the tariff classification and the Schedule 4 item that applies to the specified woven bowling carpets (from 5702.52.00 under the revoked order to 5702.50.90 under the new order and specifying item '50' in TABLE B). This shifts which Part III Schedule 4 concession applies and therefore alters which importers may claim the concession and the resulting duty treatment. The change is effective from 01.01.07 (instrument paragraph (a))."},"complexity_factors":["Statutory authority and procedure: revocation/replacement exercised under Section 269SD(2) of the Customs Act 1901 (instrument header).","Retroactive effect: the revocation and replacement both operate from 01.01.07, creating retrospective application and potential reconciliation needs for prior imports (paragraph (a)).","Tariff reclassification: the Customs Tariff classification changes from 5702.52.00 (TABLE A) to 5702.50.90 (TABLE B), which can change tariff treatment and record-keeping.","Schedule 4 item change: the item in Part III of Schedule 4 to the Customs Tariff Act 1995 that applies is altered (TABLE B shows '50'), affecting entitlement to concession treatment.","Administrative discretion: action taken by a named delegate of the CEO (instrument signature block) concentrates decision authority at Customs.","Operational impact on stakeholders: importers, customs brokers and agents must update claims, systems and records to the new TCO number (TC 0704542) and tariff line.","Document clarity / formatting: table formatting and labelling (dates, columns) are concise but require attention to match commercial records to the correct column entries (TABLE A and TABLE B)."],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order and replaces it with a new order covering woven indoor/outdoor bowling carpet, changing its customs tariff classification and the Schedule 4 item that applies. The change, made by a delegate of the Chief Executive Officer under s.269SD of the Customs Act 1901, takes effect from 1 January 2007. Importers and their agents must rely on the new TCO number and tariff code when claiming concession relief; the change can alter duty treatment and the paperwork required."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative amendment to correct or update the tariff classification for bowling surface carpets. It does not expand beyond the original purpose of granting tariff concessions for these specific goods."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","Minimal defined terms (relies on external Customs Act and Customs Tariff Act definitions)","Simple tabular format for goods description","No nested conditions or exceptions","Single cross-reference to section 269SD(2) of the Customs Act 1901","Straightforward administrative update to tariff classification code"],"plain_english_summary":"This decision revokes a prior tariff concession for certain woven carpets used as bowling surfaces and replaces it with a new concession that applies to a different tariff classification (shifting coverage from 5702.52.00 to 5702.50.90). It affects importers, customs brokers and venues importing bowling-green carpets by changing which duty rate applies, and is backdated to 1 January 2007, altering duties payable for imports from that date."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-59-2007-tariff-concession-order-0704542","history":"/api/acts/tariff-concession-revocation-order-59-2007-tariff-concession-order-0704542/history","analysis":"/api/acts/tariff-concession-revocation-order-59-2007-tariff-concession-order-0704542/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-59-2007-tariff-concession-order-0704542/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-59-2007-tariff-concession-order-0704542/important-cases","documents":"/api/acts/tariff-concession-revocation-order-59-2007-tariff-concession-order-0704542/documents"}}