{"id":"F2007L03107","name":"Tariff Concession Revocation Order HS2007/100A - Tariff Concession Order 0614035","slug":"tariff-concession-revocation-order-hs2007-100a-tariff-concession-order-0614035","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118461,"registerId":"commonwealth-F2007L03107-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/100A - Tariff Concession Order 0614035","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9307423 made on 19.11.93, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07; 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| 3702.42.00 | POLYETHYLENE TEREPHTHALATE FILM, coated on one or both sides with abase lacquer, and on one side with a further layer of diazosolution, having BOTH of the following characteristics:(a) clear or opaque coatings;(b) in rolls exceeding 700 mm in width and exceeding 900 m inlengthOp. 16.08.93 - TC 9307423 | 5031.12.06 |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/100A\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| 3702.42.90 | POLYETHYLENE TEREPHTHALATE FILM, coated on one or both sides with abase lacquer, and on one side with a further layer of diazosolution, having BOTH of the following characteristics:(a) clear or opaque coatings;(b) in rolls exceeding 700 mm in width and exceeding 900 m inlengthOp. 01.01.07 - TC 0614035 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/100A","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":"Mechanically, the instrument revokes TCO 9307423 (effective 01.01.07) and substitutes TCO 0614035 under s269SD(2) Customs Act 1901. The goods description is materially the same, but the legal tariff line and Schedule 4 item are different. Practically, importers of the specified PET film pay attention to a different tariff classification and Schedule 4 reference; the decision is recorded by a delegate of the Chief Executive Officer in the instrument."},"complexity_factors":["Use of detailed Customs Tariff headings and subheadings (change from 3702.42.00 to 3702.42.90) requires tariff classification expertise.","Change in Schedule 4 item number (from 5031.12.06 to Item 50) affects entitlement/administration and must be cross-checked against Schedule 4 rules.","Legal revocation/replacement mechanism invoked under Section 269SD(2) of the Customs Act 1901 requires administrative-law understanding.","Highly specific goods description (coatings, roll width and length, diazo layer) creates tight factual gates for classification and compliance.","Effective date and transitional effect (revocation effective 01.01.07) create timing and record-keeping obligations for importers and customs agents.","Instrument references and replaced TCO numbers mean practitioners must track historical instruments to confirm continuity of treatment."],"plain_english_summary":"This Order revokes an earlier tariff concession (TCO 9307423) for a specified polyethylene terephthalate (PET) film effective 1 January 2007 and substitutes a new tariff concession (TCO 0614035). The physical description of the film remains the same, but the customs tariff classification and Schedule 4 item number are altered. The change affects importers of that PET film by changing which tariff line and Schedule 4 item legally apply."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope — it is a specific technical amendment to a single tariff concession order affecting one category of specialised industrial film. The revocation and replacement mechanism is standard for tariff concession maintenance and does not represent scope creep."},"complexity_factors":["Highly specific technical description of goods requiring knowledge of chemical coatings and industrial film specifications","Cross-references to multiple external legislative instruments: Customs Act 1901 (Section 269SD), Customs Tariff Act 1995 (Schedule 4, Part III), and previous tariff concession order 9307423","Requires understanding of customs classification codes (HS codes 3702.42.00 vs 3702.42.90) and Schedule 4 item numbers","Dual effective dates: revocation effective 01.01.07, replacement order effective same date but requires tracking of two separate legal actions","Tabular format with fragmented presentation across two pages creates parsing complexity"],"plain_english_summary":"This order revokes a 1993 tariff concession for certain polyethylene terephthalate (PET) film used in diazo printing and replaces it with a new concession effective 1 January 2007. It targets imports of coated PET film (base lacquer and diazo solution), clear or opaque, in rolls wider than 700 mm and longer than 900 m.\n\nThe change updates the customs classification and Schedule item numbers, affecting import duty treatment for businesses that import this specialised printing/blueprint film."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-100a-tariff-concession-order-0614035","history":"/api/acts/tariff-concession-revocation-order-hs2007-100a-tariff-concession-order-0614035/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-100a-tariff-concession-order-0614035/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-100a-tariff-concession-order-0614035/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-100a-tariff-concession-order-0614035/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-100a-tariff-concession-order-0614035/documents"}}