{"id":"F2007L03059","name":"Tariff Concession Revocation Order HS2007/166A - Tariff Concession Order 0614097","slug":"tariff-concession-revocation-order-hs2007-166a-tariff-concession-order-0614097","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118365,"registerId":"commonwealth-F2007L03059-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/166A - Tariff Concession Order 0614097","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 9200490 made on 21.04.92, 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| 3808.30 | TOBACCO DESUCKERING LIQUID, containing a minimum of 10% emulsifierand having a basis of ANY of the following:(a) decanol;(b) decanol and octanol;(c) decanol and maleic hydrazideOp. 18.12.91 - TC 9200490 | 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 HS2007/166A\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| 3808.93.00 | TOBACCO DESUCKERING LIQUID, containing a minimum of 10% emulsifierand having a basis of ANY of the following:(a) decanol;(b) decanol and octanol;(c) decanol and maleic hydrazideOp. 01.01.07 - TC 0614097 | 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 HS2007/166A","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 scope — tariff concession for tobacco desuckering liquid. The change reflects a reclassification under the Harmonized System (HS2007) update that came into effect 1 January 2007, moving from tariff heading 3808.30 to 3808.93.00. The substantive coverage of the concession (what goods qualify) remains unchanged."},"complexity_factors":["Very short document (2 pages)","Only 2 operative paragraphs with clear (a) and (b) structure","Minimal defined terms — only references to existing legislation (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular format for goods descriptions","No nested conditions or exceptions — straightforward revocation and replacement","Single product category affected (tobacco desuckering liquid)"],"plain_english_summary":"This order cancels a 1992 tariff concession for “tobacco desuckering liquid” and replaces it with a new tariff concession that takes effect from 1 January 2007. It updates the customs classification (moving the product to tariff code 3808.93.00 and a different concession item), which may change import duty treatment. Affects importers, customs brokers, and tobacco growers who use the chemical."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument changes the legal tariff treatment of the listed goods: it revokes TCO 9200490 and replaces it with TCO 0614097 that keeps the same descriptive scope of goods but reassigns them to tariff heading 3808.93.00 and Schedule 4 item 50, effective 01.01.07. This alters which statutory tariff provision applies and therefore can change importer obligations and duty outcomes."},"complexity_factors":["Legal authority: action taken under s269SD(2) of the Customs Act 1901 — requires understanding of delegated powers and revocation mechanics.","Tariff technicality: change of tariff classification (from 3808.30 to 3808.93.00) requires HS-code expertise to assess duties and record-keeping.","Schedule interaction: applying a different Schedule 4 item (now item 50) can alter duty/exemption outcomes and needs cross-reference to the Customs Tariff Act 1995.","Compliance burden: importers, customs brokers and record-keepers must update paperwork and potentially face different liability for duties.","Timing/retrospectivity: the instrument sets an explicit operative date (01.01.07), so retrospective application and transitional effects must be checked.","Document clarity: the instrument’s tabular text includes garbled/date formatting in the original which may create interpretive friction for implementers."],"plain_english_summary":"This instrument revokes Tariff Concession Order 9200490 and replaces it with Tariff Concession Order 0614097, effective 1 January 2007. A delegate of the Chief Executive Officer exercises power under s269SD(2) of the Customs Act 1901 to reclassify the same described tobacco desuckering liquid to tariff heading 3808.93.00 and to apply Schedule 4 item 50. Importers and their agents must use the new classification and will face any changed tariff treatment or compliance tasks that follow."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-166a-tariff-concession-order-0614097","history":"/api/acts/tariff-concession-revocation-order-hs2007-166a-tariff-concession-order-0614097/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-166a-tariff-concession-order-0614097/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-166a-tariff-concession-order-0614097/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-166a-tariff-concession-order-0614097/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-166a-tariff-concession-order-0614097/documents"}}