{"id":"F2007L03381","name":"Tariff Concession Revocation Order HS2007/108A - Tariff Concession Order 0614043","slug":"tariff-concession-revocation-order-hs2007-108a-tariff-concession-order-0614043","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69384,"registerId":"commonwealth-F2007L03381-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/108A - Tariff Concession Order 0614043","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 9800979 made on 17.04.98, 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, COLOUR, IMAGE REPRODUCTIONOp. 03.02.98 - TC 9800979 | 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 HS2007/108A\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, COLOUR, IMAGE REPRODUCTIONOp. 01.01.07 - TC 0614043 | 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 HS2007/108A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changes the scope of the concession by revoking TCO 9800979 (covering goods under 3702.44.00) and substituting a new Tariff Concession Order (TC 0614043) covering goods classified at 3702.44.90 and linked to Schedule 4 Item 50, effective 1 January 2007. Consequentially, the specific tariff classification and the Schedule 4 entitlement that importers may rely on have been altered."},"complexity_factors":["Legal basis: revocation under s269SD(2) of the Customs Act 1901 (delegated administrative action).","Cross-reference required to Part III of Schedule 4 of the Customs Tariff Act 1995 to determine entitlement (administrative/legal linkage).","Technical tariff classification change (3702.44.00 → 3702.44.90) affecting tariff lines and concession scope.","Date-specific effect (operates from 01.01.07) requires retrospective alignment of import declarations and accounting.","Operational impact limited to importers/agents (adjusted procedures for claiming the concession)."],"plain_english_summary":"This instrument revokes an earlier tariff concession order for colour image-reproduction film (TCO 9800979) and replaces it with a new Tariff Concession Order (TC 0614043) that applies a different customs classification (3702.44.90) and attaches Schedule 4 Item 50, effective 1 January 2007. The revocation and replacement were made by a delegate of the CEO under s269SD(2) of the Customs Act 1901. Importers of the specified film must use the new classification and Schedule 4 entitlement when lodging import declarations, which changes who pays duty and the compliance steps required."},"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 routine administrative update to maintain a tariff concession under updated customs classification codes. The scope remains exactly as intended: updating the classification of colour image reproduction film from 3702.44.00 to 3702.44.90 while preserving the same concessional treatment. No expansion of scope has occurred."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term (the delegate's authority under Customs Act 1901)","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Straightforward tabular format with only 2 operative provisions (revocation and replacement)","Minimal legislative drafting — essentially an administrative instrument with minimal legal machinery"],"plain_english_summary":"The Order revokes a 1998 tariff concession for colour photographic image-reproduction film and replaces it with a new concession under an updated customs classification (3702.44.90). It affects importers and businesses using professional colour film by aligning duty treatment with revised international codes; the change is effective 1 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-108a-tariff-concession-order-0614043","history":"/api/acts/tariff-concession-revocation-order-hs2007-108a-tariff-concession-order-0614043/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-108a-tariff-concession-order-0614043/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-108a-tariff-concession-order-0614043/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-108a-tariff-concession-order-0614043/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-108a-tariff-concession-order-0614043/documents"}}