{"id":"F2007L03378","name":"Tariff Concession Revocation Order HS2007/107A - Tariff Concession Order 0614042","slug":"tariff-concession-revocation-order-hs2007-107a-tariff-concession-order-0614042","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69375,"registerId":"commonwealth-F2007L03378-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/107A - Tariff Concession Order 0614042","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 9800956 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| 3702.44.00 | FILM, coated polyester, being EITHER of the following:(a) red laser sensitive; OR(b) helium neon sensitiveOp. 30.01.98 - TC 9800956 | 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 HS2007/107A\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| 3702.44.90 | FILM, coated polyester, being EITHER of the following:(a) red laser sensitive; OR(b) helium neon sensitiveOp. 01.01.07 - TC 0614042 | 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 HS2007/107A","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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative update that maintains the same substantive concession. The scope remains unchanged—same goods, same concession benefit, just updated classification codes to reflect tariff schedule revisions."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revocation + replacement","No nested conditions or exceptions—only straightforward 'EITHER/OR' goods description","Single operative section with clear effective date","Tabular format makes operation immediately clear"],"plain_english_summary":"This Tariff Concession Revocation Order under the Customs Act 1901 revokes a previous concession (effective 1 Jan 2007) for coated polyester film used with red laser/HeNe-sensitive applications and replaces it with a new concession that keeps the duty relief but updates the customs tariff code and Schedule 4 item number.\n\nImporters of these specialised films (printing, medical imaging, industrial users) must use the new classification to continue claiming the reduced duty."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument revokes Tariff Concession Order 9800956 (which covered 3702.44.00 and Schedule 4 item 5031.12.06) and replaces it with Tariff Concession Order 0614042 (covering 3702.44.90 and Schedule 4 item 50), effective 1 January 2007. Mechanically, the concession’s tariff subheading and the Schedule 4 item applying to these goods have changed, so the set of import entries that qualify and the precise concession rule to be claimed differ from the earlier order."},"complexity_factors":["Narrow, product‑specific scope (coated polyester film for red laser or helium‑neon use) reduces policy complexity but increases technical classification work.","Change of tariff classification code from 3702.44.00 to 3702.44.90 requires re‑labeling of goods and customs paperwork.","Change of Schedule 4 concession item (from 5031.12.06 in the old instrument to item 50 in the replacement) affects which concession rule applies.","Legal authority and procedure invoked: revocation under section 269SD(2) of the Customs Act 1901 (instrument-level legal reference).","Effective date mechanics: instrument dated 20 June 2007 but has effect from 01.01.07 (retrospective/effective-from date creates administrative/record‑keeping risk).","Operational compliance burden on importers and customs brokers to update declarations and rely on the new TCO number (TC 0614042).","Limited cross-references to the Customs Tariff Act 1995 (Part III, Schedule 4) require users to consult multiple statutory sources to confirm duty outcomes."],"plain_english_summary":"This instrument revokes a 1998 tariff concession order for coated polyester film used with red‑laser or helium‑neon devices and replaces it with a new tariff concession order taking effect 1 January 2007. It affects importers of that specific film by changing the tariff classification and the Schedule 4 concession item that governs duty treatment.\n\nA delegate acting under section 269SD(2) of the Customs Act 1901 makes the change; importers must use the new TCO number and updated classification on customs declarations to claim the concession."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-107a-tariff-concession-order-0614042","history":"/api/acts/tariff-concession-revocation-order-hs2007-107a-tariff-concession-order-0614042/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-107a-tariff-concession-order-0614042/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-107a-tariff-concession-order-0614042/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-107a-tariff-concession-order-0614042/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-107a-tariff-concession-order-0614042/documents"}}