{"id":"F2006L03659","name":"Tariff Concession Revocation Order 97/2006 - Tariff Concession Order 0614832","slug":"tariff-concession-revocation-order-97-2006-tariff-concession-order-0614832","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":137392,"registerId":"commonwealth-F2006L03659-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 97/2006 - Tariff Concession Order 0614832","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(4) of the Customs Act 1901, I Conor Annesley a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0508478 made on 09.09.05, in respect of the goods described in TABLE A below. This Revocation has effect from 04.09.06; 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| 7607.20.00 | FOIL, aluminium, paper backed, laminatedOp. 29.06.05 - TC 0508478 | 5004.09.06 |\n| ---------- | ----------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Conor Annesley.......................Dated 01 November 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| 7607.20.00 | LAMINATE, unprinted, in rolls having a width NOT greater than140 mm, comprising ALL of the following:(a) kraft paperboard having a thickness NOT greater than59 g/sq m;(b) polyethylene layer having a thickness NOT greater than18 ums;(c) aluminium foil layer having a thickness NOT greater than10 ums;(d) ionomer resin layer having a thickness NOT greater than20 umsOp. 05.09.06 - TC 0614832 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Conor Annesley.......................Dated 01 November 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":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument narrows the scope of the concession: TABLE A listed a broad 'FOIL, aluminium, paper backed, laminated' (TCO 0508478), while TABLE B replaces it with a specific unprinted laminate in rolls with precise layer composition, thickness limits and a maximum width, and assigns Schedule 4 item number 50. The revocation takes effect from 04.09.06 (paragraph (a)), and the replacement is set out in TABLE B (paragraph (b))."},"complexity_factors":["Revocation-plus-replacement mechanism requires tracking effectivity dates (paragraph (a) revokes TCO 0508478 with effect from 04.09.06; paragraph (b) makes the replacement TCO).","Highly specific technical product description in TABLE B (multiple layers, exact maximum widths and thicknesses: kraft paperboard 59 g/sq m, polyethylene 18 ums, aluminium foil 10 ums, ionomer resin 20 ums; max width 140 mm) increases compliance and evidentiary burden for importers to show goods match the concession (see TABLE B, Column 1).","Assignment of a Schedule 4 item number (Item 50 in TABLE B, Column 2) changes tariff treatment and therefore who pays and when — importers must rely on the new item to obtain the concession (see TABLE B, Column 2).","Administrative decision made by a delegate of the Chief Executive Officer under statutory power (opening paragraph cites s269SC(4) of the Customs Act 1901), concentrating decision-making with delegated authority.","Simple structure and limited length of the instrument reduce legal drafting complexity, but precise numeric limits (units and 'NOT greater than' phrasing) create room for measurement and classification disputes at ports or audits.","The instrument replaces a broader former description ('FOIL, aluminium, paper backed, laminated' in TABLE A) with a narrower, technical definition, which may produce substitution effects for closely related products (compare TABLE A and TABLE B)."],"plain_english_summary":"The instrument revokes an earlier tariff concession (TCO 0508478) effective 4 Sept 2006 and replaces it with a new concession that covers a narrowly defined unprinted aluminium-paper laminate in rolls (maximum 140 mm width) with specified layer materials and thicknesses, and assigns Schedule 4 item number 50. Importers and manufacturers of that laminated product are affected because the change alters which tariff concession applies; the change was made by a delegate of the Chief Executive Officer under s269SC(4) of the Customs Act 1901."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow purpose—regulating tariff concessions for specific aluminium foil laminates. The revocation and replacement is a standard administrative update to tighten specifications, not an expansion beyond the original intent of managing customs duty concessions for this product category."},"complexity_factors":["Single purpose instrument with straightforward structure (revocation + replacement)","Only 2 defined items (TABLE A and TABLE B) with clear columnar format","Technical specifications in TABLE B require precise measurements (4 specific layer types with maximum thickness/weight limits)","Minimal cross-referencing (only references to Customs Act 1901 section 269SC(4), Customs Tariff Act 1995 Schedule 4, and the superseded order TC 0508478)","No nested conditional logic or exceptions to exceptions","Length: 2 pages, highly focused scope"],"plain_english_summary":"The earlier, broad 2005 tariff concession for paper-backed aluminium foil laminates has been revoked and replaced by a much narrower concession for packaging laminates. It affects importers and manufacturers: only very specific unprinted rolls (max 140 mm wide) with four defined layers and strict thickness limits qualify for reduced duty — all other imports face full customs duty.\n\nTakes effect 4 September 2006; narrows eligibility to curb misuse and protect local producers."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-97-2006-tariff-concession-order-0614832","history":"/api/acts/tariff-concession-revocation-order-97-2006-tariff-concession-order-0614832/history","analysis":"/api/acts/tariff-concession-revocation-order-97-2006-tariff-concession-order-0614832/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-97-2006-tariff-concession-order-0614832/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-97-2006-tariff-concession-order-0614832/important-cases","documents":"/api/acts/tariff-concession-revocation-order-97-2006-tariff-concession-order-0614832/documents"}}