{"id":"F2007L03365","name":"Tariff Concession Revocation Order HS2007/207A - Tariff Concession Order 0614141","slug":"tariff-concession-revocation-order-hs2007-207a-tariff-concession-order-0614141","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69322,"registerId":"commonwealth-F2007L03365-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/207A - Tariff Concession Order 0614141","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 9711238 made on 14.06.98, 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| 3808.90.00 | BIOCIDES, containing ANY of the following:(a) isothiazolone;(b) formal;(c) thiazole;(d) bromine;(e) benzimidazole;(f) morpholine;(g) triazine;(h) quarternary ammonium;(i) phenol;(j) urea;(k) carbonitrile;(l) thiadiazineOp. 22.12.97 - TC 9711238 | 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 HS2007/207A\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| 3808.99.00 | BIOCIDES, containing ANY of the following:(a) isothiazolone;(b) formal;(c) thiazole;(d) bromine;(e) benzimidazole;(f) morpholine;(g) triazine;(h) quarternary ammonium;(i) phenol;(j) urea;(k) carbonitrile;(l) thiadiazineOp. 01.01.07 - TC 0614141 | 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 HS2007/207A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not broaden the legislative scope beyond the original purpose. It revokes an existing Tariff Concession Order and replaces it with a new TCO that covers the same described goods (the listed biocides) but under a different tariff heading and Schedule 4 item. Mechanically this is a reclassification/administrative update rather than an expansion of coverage or addition of new categories of goods."},"complexity_factors":["Short instrument (two small tables and a single revocation/replacement action)","One statutory cross‑reference: section 269SD(2) of the Customs Act 1901","One further cross‑reference: Schedule 4 of the Customs Tariff Act 1995","Single list of 12 biocide active ingredients defining the goods","Change of tariff classification code (3808.90.00 to 3808.99.00) and assignment of a Schedule 4 item number","No nested exceptions, no multiple conditional subsections, no complex transitional rules"],"plain_english_summary":"**What this instrument does**\n\n- This is an administrative Customs instrument that cancels (revokes) an existing Tariff Concession Order (TCO) and replaces it with a new TCO covering the same described goods.  The revocation takes effect from 1 January 2007.  The delegate of the Chief Executive Officer exercised the power in section 269SD(2) of the Customs Act 1901 to do this.\n\n**Which goods are affected**\n\n- The goods are imports classified as biocides that contain any of the listed active ingredients (for example: isothiazolone, formal, thiazole, bromine, benzimidazole, morpholine, triazine, quaternary ammonium, phenol, urea, carbonitrile, thiadiazine).  The legislative text reproduces that list and identifies the relevant customs tariff headings (former heading 3808.90.00; new heading 3808.99.00).\n\n**What changes mechanically**\n\n- The instrument revokes Tariff Concession Order No. 9711238 (the prior concession) and replaces it with Tariff Concession Order No. 0614141.  The goods in Column 1 of TABLE B (the biocides listed) are made subject to the Schedule 4 item number shown in Column 2 of TABLE B under the Customs Tariff Act 1995.  The revocation and replacement take effect from 01.01.07.\n\n**Who this matters to**\n\n- Importers and customs brokers who bring these biocides into Australia and who relied on the earlier TCO for tariff treatment.\n- Manufacturers or downstream users who import inputs and for whom changes in tariff treatment change input costs.\n- The Australian Customs administration, which applies and enforces the updated concession.\n\n**Why it matters (practical effects and implementation mechanics)**\n\n- Tariff Concession Orders alter the tariff treatment (how much import duty applies) for specified imported goods. By revoking one TCO and making a replacement, the instrument changes the tariff classification and the Schedule 4 concession item that applies to these biocides. That will alter the customs duty (up or down depending on the Schedule 4 item) and therefore the landed cost of those imports.\n- Mechanically, importers must use the new TCO reference and the new tariff classification (3808.99.00) when lodging import documentation from the effective date. Customs will apply the Schedule 4 item listed in TABLE B when assessing duty.\n\n**Official rationale and a practical check against costs and incentives**\n\n- The instrument itself states the legal action (revocation and replacement) but does not set out an explanatory policy rationale. Common administrative reasons for such instruments are to correct a tariff classification, to reapply a concession under the correct tariff heading, or to update the Schedule 4 item that gives the concession.\n- Costs and incentives: any change in tariff treatment affects importers' costs directly. If the replacement TCO narrows or removes a concession, affected importers face higher duties; if it broadens or maintains a concession, they retain lower duties. The administrative burden is concentrated on the affected importers and their agents (they must update classification codes and paperwork). Any change in duty can flow through to manufacturers or consumers depending on the market.\n- Trade-offs and implementation risks: misclassification or failure to update paperwork can lead to assessments, delays, or disputes. Because decision-making here is by a delegated official (the delegate of the CEO), this is an administrative exercise rather than a primary legislative change — it depends on correct application of tariff headings and Schedule 4 numbering.\n\n**Who pays, who decides, and how behaviour changes**\n\n- Who pays: importers of the listed biocides (and downstream users, indirectly) bear any change in duty. If the concession is removed or reduced, importers pay more; if it is preserved or clarified, they continue to benefit.\n- Who decides: a delegate of the Chief Executive Officer under section 269SD(2) of the Customs Act 1901 issued the revocation and replacement.\n- Behaviour change: importers and brokers must adopt the new TCO number and tariff heading on import documentation from 01.01.07. Customs will apply the Schedule 4 item in TABLE B when assessing duty.\n\n**Compliance burden and potential concentrated benefits**\n\n- Compliance burden: updating customs entries, internal systems and possibly seeking refunds or dealing with retrospective assessments if entries straddle the effective date.\n- Concentrated benefits/costs: the immediate beneficiaries (if any) are the specific importers whose tariff treatment is clarified or preserved; costs (if duties rise) are likely dispersed over purchasers of those imported biocides or products that use them.\n\n(Reference: revocation and replacement carried out under s.269SD(2) Customs Act 1901 and application of Schedule 4 items of the Customs Tariff Act 1995 as indicated in the instrument.)"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a technical administrative update to maintain tariff concessions during a harmonized system (HS) code revision. The scope remains limited to the specific biocide products originally covered by TC 9711238; the change reflects reclassification from HS1996 code 3808.90.00 to HS2007 code 3808.99.00, not an expansion of product coverage."},"complexity_factors":["Highly specific technical product descriptions (12 chemical compound categories)","Cross-references to multiple pieces of legislation: Customs Act 1901 (Section 269SD), Customs Tariff Act 1995 (Schedule 4, Part III), and international HS codes","Requires understanding of tariff concession system mechanics (revocation and replacement procedure)","Date coordination between revocation effective date and new order commencement","Tabular format with coded references (Schedule 4 Item Numbers, TC numbers) that assume familiarity with customs administration"],"plain_english_summary":"This order revokes an earlier tariff concession (TC 9711238) and replaces it with a new concession (TC 0614141) effective 1 Jan 2007, reclassifying certain biocides (e.g., isothiazolone, formaldehyde, bromine, phenol-based products) from tariff heading 3808.90.00 to 3808.99.00. It affects importers by changing the customs classification — and potentially duty treatment — to align Australia’s rules with updated international HS2007 classifications."},"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-hs2007-207a-tariff-concession-order-0614141","history":"/api/acts/tariff-concession-revocation-order-hs2007-207a-tariff-concession-order-0614141/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-207a-tariff-concession-order-0614141/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-207a-tariff-concession-order-0614141/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-207a-tariff-concession-order-0614141/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-207a-tariff-concession-order-0614141/documents"}}