{"id":"F2007L03240","name":"Tariff Concession Revocation Order HS2007/121A - Tariff Concession Order 0614050","slug":"tariff-concession-revocation-order-hs2007-121a-tariff-concession-order-0614050","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68936,"registerId":"commonwealth-F2007L03240-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/121A - Tariff Concession Order 0614050","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 9610979 made on 06.12.96, 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 FLAKES, refinedOp. 23.09.96 - TC 9610979 | 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 HS2007/121A\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 FLAKES, refinedOp. 01.01.07 - TC 0614050 | 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 HS2007/121A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces an existing Tariff Concession Order (No. 9610979, Table A) with a new Order (TC 0614050, Table B). Mechanically this changes the tariff classification applicable to refined naphthalene flakes (from 3808.10.90 to 3808.91.90) and attaches Schedule 4 Item 50 to those goods, effective 01.01.2007 (instrument paragraphs and Tables A–B). That alters which tariff treatment applies and therefore who pays/claims concession; the change is administrative in form but changes the legal scope of coverage for those importations."},"complexity_factors":["Legal authority and delegation: exercise of power by a CEO delegate under s269SD(2) of the Customs Act 1901 (instrument header)","Tariff reclassification: change from 3808.10.90 (Table A) to 3808.91.90 (Table B) requiring importers to relabel entries","Concession linkage: application of a Schedule 4 item number (Item 50 in Table B) alters entitlement to concessionary treatment","Timing and transitional effect: revocation takes effect from the date in paragraph (a) (1 January 2007), so importers and customs agents must align declarations to that date (instrument text)","Administrative replacement: simple revocation-and-replacement structure but requires coordination between old TCO (9610979) and new TCO (0614050)"],"plain_english_summary":"Revokes Tariff Concession Order No. 9610979 for refined naphthalene flakes (previously classified 3808.10.90) and replaces it with TCO 0614050 reclassifying the goods to 3808.91.90 and applying Schedule 4 item 50. Made by a CEO delegate under s269SD(2) of the Customs Act 1901; the change takes effect *1 January 2007*. Importers of refined naphthalene must use the new tariff classification and claim the Schedule 4 treatment, requiring updated import declarations and compliance records."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the function it was designed for: revoking one tariff concession order and replacing it with another for the same goods under updated classification codes. The scope remains tightly focused on a single product classification change."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term implicitly used (the Customs Tariff classification system)","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)","No subordinate legislation or regulations referenced beyond the two primary Acts"],"plain_english_summary":"This order revokes an older tariff concession and replaces it from 1 January 2007, changing the customs classification for \"naphthalene flakes, refined.\" Importers and Australian Border Force are affected because the commodity code moved from 3808.10.90 to 3808.91.90 and the Schedule 4 Item Number changed (from 5031 to 50), which can alter applicable duty rates and ensure correct duties are collected."},"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-hs2007-121a-tariff-concession-order-0614050","history":"/api/acts/tariff-concession-revocation-order-hs2007-121a-tariff-concession-order-0614050/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-121a-tariff-concession-order-0614050/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-121a-tariff-concession-order-0614050/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-121a-tariff-concession-order-0614050/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-121a-tariff-concession-order-0614050/documents"}}