{"id":"F2007L01513","name":"Tariff Concession Revocation Order 87/2007 - Tariff Concession Order 0705892","slug":"tariff-concession-revocation-order-87-2007-tariff-concession-order-0705892","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65982,"registerId":"commonwealth-F2007L01513-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 87/2007 - Tariff Concession Order 0705892","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(4) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0618510 made on 02.02.07, in respect of the goods described in TABLE A below. This Revocation has effect from 16.03.07; 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| 3214.10.00 | SEALANTS, SILICONE, being ANY of the following:(a) neutral cure;(b) acetic cure;(c) medium modulus elastomericOp. 14.11.06 - TC 0618510 | 5016.03.07 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 09 May 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| 3214.10.00 | SEALANTS, SILICONE, in containers having a capacity of NOT lessthan 180 litres, being ANY of the following:(a) neutral cure;(b) acetic cure;(c) medium modulus elastomericOp. 16.03.07 - TC 0705892 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford .....................Dated 09 May 2007 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument narrows the scope of the concession compared with the revoked order. The original TCO (0618510) covered silicone sealants broadly (neutral cure, acetic cure, medium modulus elastomeric) without a container-size limitation. The replacement TCO (0705892) restricts coverage to the same types of silicone sealants only when supplied in containers of not less than 180 litres and records a specific Schedule 4 item (Item 50). Mechanically, the change reduces the range of imported goods eligible for the tariff concession (excluding smaller-package imports) and therefore alters who benefits from the concession and who bears increased duty costs."},"complexity_factors":["Short, single-purpose instrument (revocation and replacement of one TCO)","One substantive definitional change (adds a minimum container size of 180 litres)","Two statutory cross-references: Customs Act 1901 s269SC(4) and Customs Tariff Act 1995 Schedule 4 (Part III item linkage)","Two TCO numbers referenced (old and new) and a single effective date","Formatting artefacts in the instrument (tables, dates) but no nested exceptions or multiple conditional layers"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This order cancels (revokes) an earlier Tariff Concession Order (TCO No. 0618510) and replaces it with a new Tariff Concession Order (TCO No. 0705892). The revocation and replacement take effect from 16 March 2007. The delegate of the Chief Executive Officer of the Australian Customs authority signed the instrument under section 269SC(4) of the Customs Act 1901.\n\n- The new TCO keeps the same tariff classification (3214.10.00 — silicone sealants) but narrows the description of goods that qualify for the tariff concession: only silicone sealants supplied in containers having a capacity of not less than 180 litres are covered. The new entry also records the Schedule 4 item number (Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995) that applies to those goods.\n\n**Who is affected**\n\n- Importers, customs brokers and overseas suppliers of silicone sealants. Specifically:\n  - Businesses importing silicone sealants in containers of 180 litres or more continue to have the tariff concession specified by the Schedule 4 item.\n  - Businesses importing the same sealants in smaller containers lose coverage under this TCO and must classify their imports without the concession (which may change the duty payable).\n  - Distributors and resellers who source imported sealants in small pack sizes may face higher landed costs.\n\n**Why it matters (practical effects and legal mechanism)**\n\n- A Tariff Concession Order defines which imported goods get preferential tariff treatment (a concession) by describing the goods and linking them to a Schedule 4 item in the Customs Tariff Act. Changing the description changes which physical products are treated as eligible.\n\n- This instrument narrows eligibility by adding a minimum container-size requirement (>=180 litres). That mechanically changes who pays more or less in customs duty: importers of small-pack sealants will likely pay higher duty or lose whatever concession Item 50 provided, while bulk importers retain the concession.\n\n- The decision-maker is the Customs CEO (or a delegate). Administratively, importers and brokers must apply the new TCO description when lodging import declarations from the effective date; classification disputes would follow usual customs review mechanisms.\n\n**Trade-offs, incentives and likely behavioural responses**\n\n- Importers who previously relied on the broader TCO may:\n  - switch to importing bulk containers >=180 L to retain the concession (if commercially feasible), or\n  - source sealants locally or from suppliers who can supply in qualified packaging, or\n  - accept higher duty costs for smaller-package imports.\n\n- The change creates a clear threshold (container size) that is easy to verify at the border but may incentivise repackaging or other commercial steps to qualify goods.\n\n**Implementation and compliance notes**\n\n- Customs will apply the revised product description and Schedule 4 item from the stated effective date. Importers and brokers should update classification references and commercial documentation accordingly.\n\n- The instrument cross-references the Customs Act 1901 (power to revoke/make TCOs) and the Customs Tariff Act 1995 (Schedule 4 items). Any disputes over whether particular consignments meet the new description would follow ordinary customs classification and review procedures.\n\n(Section references in the instrument: exercise of power under section 269SC(4) of the Customs Act 1901; link to Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument exercising existing powers under the Customs Act 1901. It does not expand the scope of the legislation; it merely applies the existing tariff concession framework to a specific product category with modified eligibility criteria."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term implicitly used (Customs Tariff Classification 3214.10.00)","Simple binary structure: revocation + replacement","No nested exceptions or conditional logic beyond the container size threshold","Single cross-reference to Customs Act 1901 section 269SC(4) and Customs Tariff Act 1995 Schedule 4","Tabular format makes the operative provisions visually clear"],"plain_english_summary":"This Order cancels a previous tariff concession that let certain silicone sealants enter Australia duty-free and replaces it with a narrower concession that only covers sealants in containers of 180 litres or more. Importers who bring sealants in smaller packaging will likely lose the concession and pay full duties, while local manufacturers may face less competition from cheaper, small‑pack imports."},"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-87-2007-tariff-concession-order-0705892","history":"/api/acts/tariff-concession-revocation-order-87-2007-tariff-concession-order-0705892/history","analysis":"/api/acts/tariff-concession-revocation-order-87-2007-tariff-concession-order-0705892/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-87-2007-tariff-concession-order-0705892/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-87-2007-tariff-concession-order-0705892/important-cases","documents":"/api/acts/tariff-concession-revocation-order-87-2007-tariff-concession-order-0705892/documents"}}