{"id":"F2007L01207","name":"Tariff Concession Revocation Order 65/2007 - Tariff Concession Order 0704921","slug":"tariff-concession-revocation-order-65-2007-tariff-concession-order-0704921","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65347,"registerId":"commonwealth-F2007L01207-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 65/2007 - Tariff Concession Order 0704921","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 0513209 made on 16.12.05, in respect of the goods described in TABLE A below. This Revocation has effect from 28.09.05; 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| 6305.32.00 | BAGS, SILLAGE, low density polyethylene, having BOTH of thefollowing:(a) length NOT greater than 75 m;(b) diameter NOT greater than 2.75 mOp. 28.09.05 - TC 0513209 | 5028.09.05 |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Michael Perry........................Dated 03 April 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| 3923.21.00 | BAGS, SILLAGE, low density polyethylene, having BOTH of thefollowing:(a) length NOT greater than 75 m;(b) diameter NOT greater than 2.75 mOp. 28.09.05 - TC 0704921 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Michael Perry........................Dated 03 April 2007 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument replaces an earlier Tariff Concession Order (0513209) with a new order (0704921) that reclassifies the same described goods from tariff heading 6305.32.00 to 3923.21.00 and specifies application of Schedule 4 Item 50. The operative date is set retroactively to 28 September 2005, which alters the concession application and could change historic duty liability and compliance obligations for importers."},"complexity_factors":["Revocation-and-replacement mechanism under s269SD(2) of the Customs Act 1901 (requires legal/formal repeal then new instrument).","Tariff reclassification: changes HS headings from 6305.32.00 to 3923.21.00 (technical customs classification knowledge needed).","Schedule 4 interaction: application of Schedule 4 Item 50 can alter duty treatment and entitlement to concession.","Retroactive effect (operative from 28.09.2005) creates potential liability/reconciliation issues for past imports.","Narrow product specification (LDPE silage bags with precise length/diameter limits) requires careful compliance checking by importers.","Decision recorded as made by a delegate (Michael Perry) — administrative discretion in exercise of statutory power.","Administrative impacts: potential reassessment of entries, documentation updates, and customs processing adjustments."],"plain_english_summary":"This instrument, made under s269SD(2) of the Customs Act 1901, revokes Tariff Concession Order 0513209 (effective 28 Sept 2005) and replaces it with Tariff Concession Order 0704921. It reclassifies specified low‑density polyethylene silage bags (length ≤75 m, diameter ≤2.75 m) from tariff heading 6305.32.00 to 3923.21.00 and applies Item 50 of Schedule 4. Importers of these bags and customs authorities are affected because the change alters which tariff concession applies and may change duty liability and compliance steps."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative correction. The scope remains limited to the specific tariff treatment of silage bags. The change from classification 6305.32.00 to 3923.21.00 reflects a correction in customs categorisation (from textile to plastic) rather than an expansion of the legislation's purpose."},"complexity_factors":["Very short instrument (2 pages)","Only 2 defined items (the old and new tariff concession orders)","No nested conditional logic or exceptions","Simple tabular structure with clear Column 1/Column 2 format","Single cross-reference to Customs Act 1901 (Section 269SD(2)) and Customs Tariff Act 1995 (Schedule 4)","Straightforward replacement of one classification code with another for identical goods"],"plain_english_summary":"This order updates customs treatment for low-density polyethylene silage bags used to store animal feed: it cancels an earlier tariff concession and replaces it with a new concession under a different customs classification. \n\nIt affects importers of these plastic bags (subject to size limits) by changing how they are classified for duty — a retrospective fix dating from 28 September 2005 to correct their classification as plastic rather than textile goods."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-65-2007-tariff-concession-order-0704921","history":"/api/acts/tariff-concession-revocation-order-65-2007-tariff-concession-order-0704921/history","analysis":"/api/acts/tariff-concession-revocation-order-65-2007-tariff-concession-order-0704921/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-65-2007-tariff-concession-order-0704921/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-65-2007-tariff-concession-order-0704921/important-cases","documents":"/api/acts/tariff-concession-revocation-order-65-2007-tariff-concession-order-0704921/documents"}}