{"id":"F2007L01710","name":"Tariff Concession Revocation Order 95/2007 - Tariff Concession Order 0706697","slug":"tariff-concession-revocation-order-95-2007-tariff-concession-order-0706697","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":66408,"registerId":"commonwealth-F2007L01710-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 95/2007 - Tariff Concession Order 0706697","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0512941 made on 03.01.06, 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| 4011.61.00 | TYRES, TRACTOR, having a rim diameter size NOT less than 30 mmand NOT greater than 107 mmOp. 28.09.05 - TC 0512941 | 50N/A |\n| ---------- | ------------------------------------------------------------------------------------------------------------------ | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Michael Perry........................Dated 8 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| 4011.61.00 | TYRES, TRACTOR, having a rim diameter size NOT less than 30 cmand NOT greater than 107 cmOp. 28.09.05 - TC 0706697 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 2 of 2 Pages of the instrument...Michael Perry .......................Dated 8 May 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument replaces Tariff Concession Order 0512941 with TCO 0706697 and declares the revocation effective from 28.09.05 (source: opening paragraph). The tariff classification (4011.61.00) and Schedule 4 Item (50) remain recorded, but the goods description differs between TABLE A and TABLE B (mm v. cm), indicating a change in the textual scope or a possible correction. Implementers must treat the new TCO (0706697) as the operative concession and resolve the dimensional discrepancy using administrative guidance or further inquiry."},"complexity_factors":["Legal authority and delegate action: instrument is made under 'Section 269SD(3) of the Customs Act 1901' by a delegate of the Chief Executive Officer (text: 'Under Section 269SD(3) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer...').","Replacement and retroactivity: the order 'revoke[s] ... made on 03.01.06' and states the revocation 'has effect from 28.09.05' which requires retrospective application to import transactions (text: 'This Revocation has effect from 28.09.05').","Direct impact on tariff treatment: goods in TABLE B are stated to be 'goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 ... applies' (affects whether Item 50 tariffs apply).","Technical tariff classification: uses an HS/CT code '4011.61.00' and a narrow physical description ('TYRES, TRACTOR, having a rim diameter size ...') which importers/customs must match precisely for entitlement.","Ambiguity in goods description between tables: TABLE A reads 'NOT less than 30 mm and NOT greater than 107 mm' while TABLE B reads 'NOT less than 30 cm and NOT greater than 107 cm', creating uncertainty about the intended dimensional scope (source: TABLE A and TABLE B descriptions).","Administrative update: replaces one TCO number (0512941) with another (0706697) and repeats the Schedule 4 Item number (50) — implementers must update records and systems to the new TCO number.","Limited substantive change visibility: instrument records the change but does not include explanatory notes or reasons in the text provided, so affected parties must infer whether eligibility criteria materially changed."],"plain_english_summary":"This instrument revokes Tariff Concession Order No. 0512941 (effective 28 Sept 2005) and replaces it with Tariff Concession Order No. 0706697. It applies to certain tractor tyres classified at 4011.61.00 and records that those goods fall under Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. The delegate of the CEO exercised power under s.269SD(3) of the Customs Act 1901. Importers and customs officers must treat the new order as the operative concession."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical correction of a measurement unit error (millimetres to centimetres). The scope remains the same—tractor tyres—but the dimensional parameters have been corrected to reflect commercially realistic sizes. There is no expansion of the original intent."},"complexity_factors":["Very short instrument (2 pages)","Only 2 defined elements (TABLE A and TABLE B)","Single operative provision with two sub-paragraphs (revocation and replacement)","No cross-references to other legislation beyond the empowering provision (Customs Act 1901 s 269SD(3)) and the tariff classification","Simple tabular format for goods description","Retrospective dating adds minor complexity but is clearly stated"],"plain_english_summary":"The Border Force has cancelled an old tariff concession for certain tractor tyres and replaced it with a corrected order changing rim measurements from millimetres to centimetres (30–107 cm). This technical correction ensures the concession actually covers real tractor tyre sizes, is retrospective to 28 Sept 2005, and affects importers and customs brokers handling agricultural tyre imports."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-95-2007-tariff-concession-order-0706697","history":"/api/acts/tariff-concession-revocation-order-95-2007-tariff-concession-order-0706697/history","analysis":"/api/acts/tariff-concession-revocation-order-95-2007-tariff-concession-order-0706697/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-95-2007-tariff-concession-order-0706697/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-95-2007-tariff-concession-order-0706697/important-cases","documents":"/api/acts/tariff-concession-revocation-order-95-2007-tariff-concession-order-0706697/documents"}}