{"id":"F2007L03034","name":"Tariff Concession Revocation Order HS2007/219A - Tariff Concession Order 0614688","slug":"tariff-concession-revocation-order-hs2007-219a-tariff-concession-order-0614688","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118315,"registerId":"commonwealth-F2007L03034-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/219A - Tariff Concession Order 0614688","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 8906847 made on 20.11.89, 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| 3926.90 | OSTOMY APPLIANCES, being ANY of the following:(a) ostomy bags;(b) sets comprising ostomy bag and ANY of the following:(i) self adhesive discs;(ii) self adhesive rectangular shapes;(iii) flanges;(c) flanges;(d) plugsOp. 31.08.89 - TC 8906847 | 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 HS2007/219A\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| 3006.91.00 | OSTOMY APPLIANCES, being ANY of the following:(a) ostomy bags;(b) sets comprising ostomy bag and ANY of the following:(i) self adhesive discs;(ii) self adhesive rectangular shapes;(iii) flanges;(c) flanges;(d) plugsOp. 01.01.07 - TC 0614688 | 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 HS2007/219A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument revokes TCO No. 8906847 and substitutes a new TCO (TC 0614688) that retains the same description of ostomy appliances but reclassifies them from tariff heading 3926.90 to 3006.91.00 and applies Schedule 4 Part III item number 50, effective 01.01.07. Materially, the goods covered remain the same while their legal tariff classification and Schedule 4 item governing treatment have changed."},"complexity_factors":["Technical tariff reclassification: changes HS code from 3926.90 to 3006.91.00 (affects tariff lines used in customs entries).","Reference to external law: attaches an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (item number 50), so legal effect depends on that external schedule's content.","Precise effective date: revocation effective 01.01.07, requiring timely operational changes by importers and brokers.","Administrative impact: import documentation, customs declarations and record-keeping must be updated to reflect new classification and Schedule 4 treatment.","Delegated decision-making: instrument executed by a delegate of the CEO under s269SD(2) of the Customs Act 1901 (chain of authority relevant to legal validity).","Limited substantive scope change: same goods described, but legal/tariff treatment altered — assessing impact requires cross-checking duty rates and concessions tied to the new Schedule 4 item.","Potential compliance risk: misclassification or failure to apply the new Schedule 4 item may change duty exposure or trigger audits/adjustments."],"plain_english_summary":"This order revokes an earlier tariff concession for ostomy appliances and replaces it with a new tariff concession order that reclassifies the same goods from tariff heading 3926.90 to 3006.91.00 and attaches Schedule 4 Part III item number 50. The change takes effect from 1 January 2007.\n\nImporters, manufacturers and customs brokers are affected because a delegate of the CEO (under s269SD(2) of the Customs Act 1901) has altered how these goods must be declared and which Schedule 4 item governs their tariff treatment, affecting duty liability and compliance obligations."},"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 instrument maintains its original narrow scope — it is a specific administrative update to reclassify ostomy appliances under the correct tariff heading. The revocation and replacement mechanism is the standard procedure for updating tariff concessions when customs classifications change. There is no scope creep; it remains tightly focused on the specific goods described."},"complexity_factors":["Very short document (2 pages)","Only 2 defined items (the old and new tariff concession orders)","No nested conditional logic or exceptions","Simple tabular format with clear before/after comparison","Single operative section with straightforward revocation and replacement mechanism","No cross-references to other legislation beyond the empowering provision (Section 269SD(2) of the Customs Act 1901)"],"plain_english_summary":"The order cancels a 1989 tariff concession for ostomy appliances and replaces it with a new 2007 concession that reclassifies these products from a general plastics heading to a pharmaceutical/medical appliances heading. It affects importers, suppliers and ultimately patients by ensuring ostomy supplies receive the correct tariff treatment and continue to benefit from favourable duty treatment, helping keep costs lower for essential medical devices."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-219a-tariff-concession-order-0614688","history":"/api/acts/tariff-concession-revocation-order-hs2007-219a-tariff-concession-order-0614688/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-219a-tariff-concession-order-0614688/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-219a-tariff-concession-order-0614688/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-219a-tariff-concession-order-0614688/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-219a-tariff-concession-order-0614688/documents"}}