{"id":"F2006L02934","name":"Tariff Concession Revocation Order 71/2006 - Tariff Concession Order 0613491","slug":"tariff-concession-revocation-order-71-2006-tariff-concession-order-0613491","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":60191,"registerId":"commonwealth-F2006L02934-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 71/2006 - Tariff Concession Order 0613491","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 0611750 made on 19.07.06, in respect of the goods described in TABLE A below. This Revocation has effect from 05.04.06; 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| 3926.90.90 | MESH, INSECT, being woven PVC coated polyester yarnOp. 05.04.06 - TC 0611750 | 5005.04.06 |\n| ---------- | ---------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the above Table...Conor Annesley.......................Dated 16 August 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| 5903.10.90 | MESH, INSECT, being woven PVC coated polyester yarnOp. 05.04.06 - TC 0613491 | 50  |\n| ---------- | ---------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Conor Annesley.......................Dated 16 August 2006 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":2,"scope_assessment":{"changed":false,"description":"The instrument does not broaden the law’s subject-matter beyond the original purpose of tariff concession orders. It simply revokes one specific TCO and replaces it with another for the same described goods, changing the tariff heading and the Schedule 4 item that applies. That is a substitution of administrative treatment rather than an expansion of legislative scope."},"complexity_factors":["Very short instrument (two-page tables plus brief revocation clause)","Single defined action: revoke one TCO and substitute another","Only one goods description (single product line)","One cross-reference to Customs Act 1901 s.269SD(2) and one to Part III of Schedule 4 of the Customs Tariff Act 1995","No layered exceptions or multiple conditional paragraphs","Retroactive effective date adds minor administrative complexity"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- The instrument revokes one existing Tariff Concession Order (TCO No. 0611750) and replaces it with a new TCO (No. 0613491). The revocation and the replacement both take effect from 5 April 2006 (the date stated in the instrument).\n- The goods affected are described in the tables: “MESH, INSECT, being woven PVC coated polyester yarn.”\n- The customs tariff classification applied to those goods is changed in the new order. The entry in Table A used tariff heading 3926.90.90; the replacement in Table B uses heading 5903.10.90 and specifies Schedule 4, Part III item number 50 of the Customs Tariff Act 1995 as applying to those goods.\n- The action is taken under section 269SD(2) of the Customs Act 1901 by a delegate of the Chief Executive Officer (the instrument is signed by Conor Annesley).\n\n**Who this affects**\n\n- Importers or customs brokers who import the described mesh product: the tariff classification and concession treatment they rely on for customs duty purposes changes to the new TCO number and tariff heading.\n- The Australian Customs administration: officers must apply the new TCO/tariff heading and the stated Schedule 4 Item when processing entries with the stated effective date.\n- Potentially domestic producers and other market participants whose costs or competitive position are affected by a change in import duty on this product.\n\n**Why it matters (official claim and practical implication)**\n\n- Officially, the instrument replaces an earlier concession order with a new one; on its face this is an administrative correction or reissue so that the specified goods are covered by the appropriate TCO and linked to the correct Schedule 4 item.\n- Practically, the change alters the legal tariff treatment applied to imports of the described mesh from 5 April 2006 onward. That changes the amount of customs duty (or concessional treatment) importers pay and therefore affects import costs and pricing decisions for those goods.\n\n**Implementation, incentives and trade-offs**\n\n- Who decides: a delegate of the CEO of the customs agency made the order under the Customs Act (s.269SD(2)).\n- Who pays/benefits: importers pay the duty determined by the new tariff heading and the Schedule 4 item; if the new Schedule 4 item confers a concession, importers benefit; if it removes a concession, importers bear higher duty. The instrument itself does not state the duty rate — it links the goods to the relevant tariff item where that rate is set.\n- Behavioural effects: importers and brokers must use the new TCO number and tariff classification on customs entries for goods imported on or after the effective date; customs officers must accept and apply that classification.\n- Compliance burden and administrative cost: limited — mainly updating entry documentation and customs processing systems to reflect the new TCO/tariff heading. There is some risk of misclassification during the transition period.\n- Retroactivity and transition risk: the instrument gives the revocation and the substitute order effect from 5 April 2006. That retroactive effective date can affect entries made between that date and the date the instrument was signed (16 August 2006), requiring reassessment of past entries if necessary.\n\n**Concrete legal references in the instrument**\n\n- Power used: Section 269SD(2) of the Customs Act 1901 (delegate revoking and making Tariff Concession Orders).\n- The goods are linked to Part III of Schedule 4 to the Customs Tariff Act 1995 via the Schedule 4 Item number listed in Table B (Item 50).\n\n**Net effect summary**\n\n- This is an administrative replacement of one Tariff Concession Order with another for a narrowly defined imported product (woven PVC-coated polyester insect mesh). The practical consequence is a change in the tariff heading and the specific Schedule 4 item that governs concession treatment for that product, with effect from 5 April 2006."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical amendment affecting a single product classification. It does not expand beyond the original purpose of the Tariff Concession Orders system, which is to manage duty concessions on specific imported goods."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term implicitly used (the Customs Tariff classification codes)","No nested conditional logic or exceptions","Single purpose: revoke and replace one tariff concession","Minimal cross-referencing (only references to the Customs Act 1901, Customs Tariff Act 1995, and the specific orders being revoked/made)","Straightforward tabular format with only 2 data rows total"],"plain_english_summary":"This tariff concession order revokes TC 0611750 and replaces it with TC 0613491, reclassifying woven PVC‑coated polyester insect mesh from HS 3926.90.90 to 5903.10.90. The change is backdated to 5 April 2006.\n\nIt affects importers, customs brokers and competing Australian manufacturers by altering the applicable duty treatment (Schedule 4, Item 50), so businesses may owe different taxes and must update import documentation and competitive assessments."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-71-2006-tariff-concession-order-0613491","history":"/api/acts/tariff-concession-revocation-order-71-2006-tariff-concession-order-0613491/history","analysis":"/api/acts/tariff-concession-revocation-order-71-2006-tariff-concession-order-0613491/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-71-2006-tariff-concession-order-0613491/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-71-2006-tariff-concession-order-0613491/important-cases","documents":"/api/acts/tariff-concession-revocation-order-71-2006-tariff-concession-order-0613491/documents"}}