{"id":"F2007L03031","name":"Tariff Concession Revocation Order HS2007/147A - Tariff Concession Order 0614078","slug":"tariff-concession-revocation-order-hs2007-147a-tariff-concession-order-0614078","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118309,"registerId":"commonwealth-F2007L03031-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/147A - Tariff Concession Order 0614078","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 8900616 made on 19.04.89, 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| 3808.20 | SHEETS, paper, containing sodium metabisulphiteOp. 03.08.88 - TC 8900616 | 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 HS2007/147A\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| 3808.92.00 | SHEETS, paper, containing sodium metabisulphiteOp. 01.01.07 - TC 0614078 | 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 HS2007/147A","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces Tariff Concession Order No. 8900616 with a new Tariff Concession Order (TC 0614078) that reclassifies the goods (sheets of paper containing sodium metabisulphite) from tariff heading 3808.20 to 3808.92.00 and applies Schedule 4 Item Number 50 of the Customs Tariff Act 1995. The change is effected under s269SD(2) of the Customs Act 1901 and takes effect from 01.01.07, altering the concession treatment available to affected importers."},"complexity_factors":["Revocation and replacement mechanism under s269SD(2) of the Customs Act 1901 (legal authority required).","Retrospective effective date (order dated 20 June 2007 with effect from 01.01.07) — timing and potential adjustment/recording issues for importers and customs.","Change of tariff classification code (from 3808.20 to 3808.92.00) alters which tariff provisions apply.","New linkage to Part III, Schedule 4 of the Customs Tariff Act 1995 via Item Number 50 determines concession entitlement.","Narrow product scope (sheets of paper containing sodium metabisulphite) reduces breadth but concentrates impact on specific importers and brokers.","Administrative implementation tasks: updating customs entries, concession claims, and record-keeping by importers and customs officers."],"plain_english_summary":"This instrument revokes an earlier tariff concession order for sheets of paper containing sodium metabisulphite and replaces it with a new tariff concession that reclassifies the goods to tariff heading 3808.92.00 and attaches Schedule 4 item 50. It takes effect from 1 January 2007 and changes the tariff-concession treatment importers may claim for those specific paper goods."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to maintain a single tariff concession. The scope remains exactly as intended: updating the tariff classification for one specific product category to align with current customs nomenclature. There is no evidence of scope creep."},"complexity_factors":["Single, specific administrative action with no conditional logic","Only 2 defined elements: the old order being revoked and the new order being made","No cross-references beyond standard statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Straightforward tabular format with only 2 columns and 1 row of substantive content per table","No exceptions, nested conditions, or discretionary provisions","Total length: 2 pages with minimal text"],"plain_english_summary":"This order revokes a 1989 tariff concession for paper sheets containing sodium metabisulphite and replaces it with a new concession effective 1 January 2007. Importers and domestic sellers will have the goods reclassified from 3808.20 to 3808.92.00 and assessed under Schedule 4, Item 50, which may change the applicable duty rate and affect costs and competitiveness."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-147a-tariff-concession-order-0614078","history":"/api/acts/tariff-concession-revocation-order-hs2007-147a-tariff-concession-order-0614078/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-147a-tariff-concession-order-0614078/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-147a-tariff-concession-order-0614078/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-147a-tariff-concession-order-0614078/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-147a-tariff-concession-order-0614078/documents"}}