{"id":"F2006L03249","name":"Tariff Concession Revocation Order 88/2006 - Tariff Concession Order 0617312","slug":"tariff-concession-revocation-order-88-2006-tariff-concession-order-0617312","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":60609,"registerId":"commonwealth-F2006L03249-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 88/2006 - Tariff Concession Order 0617312","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 0610736 made on 19.09.06, in respect of the goods described in TABLE A below. This Revocation has effect from 19.09.06; 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| 9405.40.00 | LIGHTS, TENT, battery powered, non-ceramic, having ALL of thefollowing:(a) light emitting diodes;(b) magnets;(c) mounting platesOp. 26.06.06 - TC 0610736 | 50N/A |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the above Table.. .Michael Perry ........ ............Dated 19 September 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| 8513.10.00 | LIGHTS, TENT, battery powered, having ALL of the following:(a) light emitting diodes;(b) magnets;(c) mounting platesOp. 26.06.06 - TC 0617312 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Michael Perry........................Dated 19 September 2006 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument alters scope by changing the tariff classification applied to the described tent lights (from 9405.40.00 to 8513.10.00) while keeping the same Schedule 4 item reference (item 50) and effective date (19/09/2006). Mechanically, the set of goods covered is substantively the same by description, but their statutory tariff heading — and therefore their customs treatment — has changed."},"complexity_factors":["Narrow, technical operation: revocation and replacement of a single Tariff Concession Order (low procedural complexity).","Precise tariff classification codes (9405.40.00 → 8513.10.00) require technical customs expertise to apply correctly.","Direct linkage to Part III, Schedule 4 item 50 of the Customs Tariff Act 1995—importers must check statutory concession conditions.","Delegated decision-making under s269SD(2) of the Customs Act 1901 (authority and administrative formality are explicit).","Potential for operational confusion: operative date (Op. 26.06.06) and stated revocation effect date (19.09.06) could create retrospective interpretation issues for entries made between those dates.","Table formatting and the 'Last date of effect' column entries are terse (e.g. '50' vs '50 N/A'), increasing interpretation effort for compliance officers and traders."],"plain_english_summary":"This instrument revokes one Tariff Concession Order for battery-powered tent lights and replaces it with a new Order that reclassifies the same described goods from tariff heading 9405.40.00 to 8513.10.00, effective 19 September 2006. It states these goods are subject to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. Importers and manufacturers must update customs classification and compliance with the new Order; the change was made by a CEO delegate under s269SD(2) of the Customs Act 1901."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs a specific reclassification of a single product type. It does not represent scope creep from original intent; it is precisely the type of narrow tariff reclassification that the Customs Act 1901 framework was designed to accommodate."},"complexity_factors":["Very short document (2 pages)","Only 2 defined references (the table entries)","No nested conditional logic or exceptions","Single operative section with straightforward revocation and replacement mechanism","Minimal cross-referencing (only references to the Customs Act 1901, Customs Tariff Act 1995, and the specific orders being replaced)","Clear tabular format for goods descriptions"],"plain_english_summary":"This order revokes an earlier tariff concession for battery-powered tent lights and replaces it with a new tariff concession under a different customs code, shifting these LED tent lights (with magnets and mounting plates) from classification 9405.40.00 to 8513.10.00. It affects importers, customs brokers/freight forwarders and the Australian Border Force because the reclassification changes which tariff concession — and therefore what import duty — applies."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-88-2006-tariff-concession-order-0617312","history":"/api/acts/tariff-concession-revocation-order-88-2006-tariff-concession-order-0617312/history","analysis":"/api/acts/tariff-concession-revocation-order-88-2006-tariff-concession-order-0617312/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-88-2006-tariff-concession-order-0617312/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-88-2006-tariff-concession-order-0617312/important-cases","documents":"/api/acts/tariff-concession-revocation-order-88-2006-tariff-concession-order-0617312/documents"}}