{"id":"F2007L03377","name":"Tariff Concession Revocation Order HS2007/105A - Tariff Concession Order 0614040","slug":"tariff-concession-revocation-order-hs2007-105a-tariff-concession-order-0614040","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69373,"registerId":"commonwealth-F2007L03377-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/105A - Tariff Concession Order 0614040","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 9800955 made on 15.04.98, 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| 3702.43.00 | FILM, coated polyester, being EITHER of the following:(a) red laser sensitive; OR(b) helium neon sensitiveOp. 30.01.98 - TC 9800955 | 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 HS2007/105A\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| 3702.43.90 | FILM, coated polyester, being EITHER of the following:(a) red laser sensitive; OR(b) helium neon sensitiveOp. 01.01.07 - TC 0614040 | 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 HS2007/105A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It is a routine administrative update to a single tariff concession, replacing an expired or obsolete classification with a current one. There is no evidence of scope creep — the concession continues to apply to the same physical goods (coated polyester laser-sensitive film), merely under updated legislative references."},"complexity_factors":["Very short instrument (2 pages, ~250 words of operative text)","Only 2 defined elements: the old order being revoked and the new order being made","No nested conditional logic — simple 'revoke X, make Y' structure","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","No exceptions, exemptions, or transitional provisions","Highly specific, narrow scope (one product type, one tariff classification change)"],"plain_english_summary":"This order revokes a 1998 tariff concession for coated polyester film used in red/He–Ne laser imaging and replaces it with a new concession effective 1 January 2007. \n\nIt affects importers of this specialised photographic/industrial film and their customs agents by changing the tariff classification and Schedule item, which can alter the duty payable and therefore import costs."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 9800955 with TCO 0614040 for the same described goods but changes the tariff classification line (3702.43.00 → 3702.43.90) and the Schedule 4 concession item (Table A shows '5031.12.06'; Table B shows '50'), effective 1 January 2007 (see TABLE A and TABLE B). This alters which concession item applies and therefore the concession entitlement and compliance regime for importers."},"complexity_factors":["Technical tariff nomenclature: change from 3702.43.00 to 3702.43.90 requires precise classification.","Cross-reference to statutory power: instrument enacted under s.269SD(2) of the Customs Act 1901.","Schedule 4 mapping: replacement alters which Schedule 4 item applies (Table A item appears as 5031.12.06; Table B shows item 50).","Retroactive/effective date handling: revocation effective 01.01.07 but instrument dated 20.06.07 introduces timing/administration considerations.","Administrative discretion: decision taken by a delegate of the CEO rather than primary legislation, creating reliance on administrative record-keeping.","Compliance burden for affected parties: importers must update classifications, claims and documentation to match the new TCO."],"plain_english_summary":"This instrument, made under s.269SD(2) of the Customs Act 1901, revokes Tariff Concession Order No. 9800955 for coated polyester film and replaces it with Tariff Concession Order No. 0614040, changing the tariff classification and Schedule 4 concession item. It takes effect from 1 January 2007. Importers, customs brokers and businesses that claim the concession are affected because the applicable concession item and tariff line change, altering entitlement, reporting and duty treatment. The decision was made by a delegate of the Chief Executive Officer (dated 20 June 2007)."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-105a-tariff-concession-order-0614040","history":"/api/acts/tariff-concession-revocation-order-hs2007-105a-tariff-concession-order-0614040/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-105a-tariff-concession-order-0614040/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-105a-tariff-concession-order-0614040/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-105a-tariff-concession-order-0614040/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-105a-tariff-concession-order-0614040/documents"}}