{"id":"F2007L03123","name":"Tariff Concession Revocation Order HS2007/117A - Tariff Concession Order 0614046","slug":"tariff-concession-revocation-order-hs2007-117a-tariff-concession-order-0614046","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118494,"registerId":"commonwealth-F2007L03123-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/117A - Tariff Concession Order 0614046","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 9313847 made on 11.03.94, 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| 3808.10.90 | NAPHTHALENE BALLSOp. 26.11.93 - TC 9313847 | 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 HS2007/117A\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| 3808.91.90 | NAPHTHALENE BALLSOp. 01.01.07 - TC 0614046 | 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 HS2007/117A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument keeps the same described goods (‘naphthalene balls’) but changes their legal treatment by replacing the prior TCO with a new TCO that uses a different tariff classification and specifies a different Schedule 4 item. Mechanically, the scope of goods covered remains the same but the applicable tariff code and concession item governing duty treatment have changed, shifting which concession applies and altering import declaration requirements."},"complexity_factors":["Legal authority exercised under s.269SD(2) of the Customs Act 1901 (instrument-level revocation/replacement power).","Simple substitution of one Tariff Concession Order with another rather than creation of new policy.","Change in Customs Tariff classification code (3808.10.90 → 3808.91.90) requiring reclassification in import declarations.","Change in Schedule 4 item number (affects which concession/exemption applies).","Fixed retrospective/forward effective date mechanics (revocation effective 01.01.07) requiring administrative alignment.","Operational impact concentrated on importers, customs brokers and revenue collection systems; modest compliance and systems-update burden.","Instrument text is terse; cross-referencing to Schedule 4 and prior TCOs may require administrative guidance for implementation."],"plain_english_summary":"This instrument, made under s.269SD(2) of the Customs Act 1901 by a delegate of the CEO, cancels an existing Tariff Concession Order for “naphthalene balls” (TCO 9313847) effective 1 Jan 2007 and substitutes a new Tariff Concession Order (TCO 0614046) with a different customs classification and Schedule 4 item. Importers and customs brokers must use the new tariff code and Schedule 4 item when declaring these goods; the change alters which concession applies and thereby affects duty treatment and government revenue."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to a specific tariff concession. The scope remains exactly as intended: updating the tariff classification for a single product (naphthalene balls) to reflect changes in the customs tariff system. There is no scope creep."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term (the delegate's authority under Customs Act 1901)","Simple structure: one revocation, one replacement order","No nested conditions or exceptions","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Tabular format makes the operative provisions immediately clear"],"plain_english_summary":"This order cancels a 1994 tariff concession for imported naphthalene balls (formerly under tariff code 3808.10.90) and replaces it with a new concession covering the same product under tariff code 3808.91.90. \n\nThat reclassification affects import duty treatment and thus matters to importers, distributors and customs brokers; the change took effect 1 January 2007 (order signed 20 June 2007)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-117a-tariff-concession-order-0614046","history":"/api/acts/tariff-concession-revocation-order-hs2007-117a-tariff-concession-order-0614046/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-117a-tariff-concession-order-0614046/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-117a-tariff-concession-order-0614046/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-117a-tariff-concession-order-0614046/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-117a-tariff-concession-order-0614046/documents"}}