{"id":"F2007L01092","name":"Tariff Concession Revocation Order 61/2007 - Tariff Concession Order 0704205","slug":"tariff-concession-revocation-order-61-2007-tariff-concession-order-0704205","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65092,"registerId":"commonwealth-F2007L01092-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 61/2007 - Tariff Concession Order 0704205","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0614916 made on 19.01.07, in respect of the goods described in TABLE A below. This Revocation has effect from 30.10.06; 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| 5206.41.10 | YARN, multiple ply, polyester, combed, unwaxed, spun, on cones,having BOTH of the following:(a) NOT less than 50% cotton and less than 50% polyester;(b) tensile strength of 21 NFor the purposes of this Order, tolerances of + OR - 10% areallowable for specification (b)Op. 30.10.06 - TC 0614916 | 5030.10.06 |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Michael Perry........................Dated 23 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| 5206.42.00 | YARN, multiple ply, combed, unwaxed, spun, on cones, having BOTHof the following:(a) NOT less than 50% cotton and less than 50% polyester;(b) tensile strength of 21 NFor the purposes of this Order, tolerances of + OR - 10% areallowable for specification (b)Op. 30.10.06 - TC 0704205 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 2 of 2 Pages of the instrument...Michael Perry........................Dated 23 March 2007 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces an existing TCO (0614916) with a new TCO (0704205), altering the tariff subheading applied to the described yarn (5206.41.10 → 5206.42.00) and the referenced Schedule 4 item (TABLE B column 2). The product description remains substantively the same but the change adjusts which concession item applies and applies retrospectively from 30.10.06."},"complexity_factors":["Back‑dated effect: revocation is effective from 30.10.06 (instrument header and paragraph (a)) — creates retrospective application and potential reassessment of past entries.","Change of tariff heading: moves goods from 5206.41.10 to 5206.42.00 (TABLE A → TABLE B) — impacts how tariff law is applied to identical or near‑identical goods.","Schedule 4 application: TABLE B states the goods are subject to the item in Part III of Schedule 4 specified in Column 2 (TABLE B shows '50') — changes eligibility for concession treatment.","Product specification tightness: detailed product description and a tensile strength tolerance of ±10% in both tables — creates a narrow technical compliance boundary importers must meet.","Statutory authority and delegate action: revocation made under Section 269SD(2) of the Customs Act 1901 by a delegate of the CEO (instrument header) — administrative discretion in operation.","Administrative/compliance burden: importers must update classification and claims; customs will need to apply the new TCO to entries and potentially reprocess prior entries.","Record clarity risks: slight differences in wording between TABLE A and TABLE B could generate disputes over whether particular shipments fall inside the revised scope."],"plain_english_summary":"Mechanically, the instrument revokes Tariff Concession Order (TCO) No. 0614916 (with effect from 30.10.06) and replaces it with TCO No. 0704205, changing the tariff classification applied to a specified combed, unwaxed, multiple‑ply polyester–cotton yarn (from 5206.41.10 to 5206.42.00). This alters which Schedule 4 item applies to that imported yarn. Importers and customs officials must adopt the new classification when claiming concessions; the change can affect tariff outcomes, compliance steps and retrospective treatment for entries from 30.10.06."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a narrow administrative instrument that performs exactly its intended function: revoking and remaking a single tariff concession order with corrected classification details. The scope remains tightly focused on the specific yarn product."},"complexity_factors":["Technical product specifications requiring precise measurements (tensile strength, material composition percentages)","Cross-references to multiple pieces of legislation (Customs Act 1901, Customs Tariff Act 1995)","Retrospective effective date creating potential compliance complications","Specific tariff classification codes (5206.41.10 vs 5206.42.00) that require customs expertise to interpret","Delegate authority structure requiring understanding of administrative law delegation"],"plain_english_summary":"This decision cancels a prior tariff concession for a specific cotton–polyester yarn and replaces it with a new concession under a different tariff code, keeping the duty exemption but with the updated classification.  \n\nImporters of multiple-ply, combed, spun cotton yarns (≥50% cotton, <50% polyester, on cones, specific tensile spec) are affected; the change applies retrospectively from 30 October 2006 to ensure the correct tariff rate is applied."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-61-2007-tariff-concession-order-0704205","history":"/api/acts/tariff-concession-revocation-order-61-2007-tariff-concession-order-0704205/history","analysis":"/api/acts/tariff-concession-revocation-order-61-2007-tariff-concession-order-0704205/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-61-2007-tariff-concession-order-0704205/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-61-2007-tariff-concession-order-0704205/important-cases","documents":"/api/acts/tariff-concession-revocation-order-61-2007-tariff-concession-order-0704205/documents"}}