{"id":"F2007L03418","name":"Tariff Concession Revocation Order HS2007/229A - Tariff Concession Order 0614162","slug":"tariff-concession-revocation-order-hs2007-229a-tariff-concession-order-0614162","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69496,"registerId":"commonwealth-F2007L03418-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/229A - Tariff Concession Order 0614162","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 9809042 made on 11.01.99, 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| 4823.60.00 | CASES, BAKING, greaseproof, having ALL of the following:(a) outside rim diameter NOT less than 88 mm;(b) top inside diameter NOT less than 78 mm;(c) bottom diameter NOT less than 60 mm;(d) vertical height NOT less than 43 mm;(e) volume NOT less than 145 ccOp. 07.10.98 - TC 9809042 | 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 HS2007/229A\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| 4823.69.00 | CASES, BAKING, greaseproof, having ALL of the following:(a) outside rim diameter NOT less than 88 mm;(b) top inside diameter NOT less than 78 mm;(c) bottom diameter NOT less than 60 mm;(d) vertical height NOT less than 43 mm;(e) volume NOT less than 145 ccOp. 01.01.07 - TC 0614162 | 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 HS2007/229A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not expand the set of goods or create new policy beyond the original TCO's subject matter. It replaces an earlier tariff concession order with a new one covering the same described goods from a stated effective date and alters the tariff classification and Schedule 4 item that applies. This is an administrative reclassification/replacement rather than a substantive broadening of scope."},"complexity_factors":["Very short instrument (two pages worth of tables and a short operative paragraph).","Single product description (one set of dimensional criteria) repeated across revocation and replacement.","Only a couple of statutory cross-references (Customs Act 1901 s 269SD(2); Part III of Schedule 4 to the Customs Tariff Act 1995).","Simple conditionality: one effective date for revocation/replacement (01.01.07).","No nested exceptions, no multiple defined terms, no thresholds or formulae."],"plain_english_summary":"**What this instrument does (mechanically)\n\n- Revokes a previous tariff concession order (TCO No. 9809042) and replaces it with a new tariff concession order (TCO No. 0614162).  The revocation takes effect from 1 January 2007.\n\n- Both the revoked and replacement orders cover the same physical product: greaseproof baking cases (paper baking cups) that meet a list of minimum dimensions (outside rim diameter ≥ 88 mm; top inside diameter ≥ 78 mm; bottom diameter ≥ 60 mm; vertical height ≥ 43 mm; volume ≥ 145 cc).\n\n- The instrument changes the customs tariff classification and the Schedule 4 concession item that applies to those goods. The revoked order listed the goods at tariff line 4823.60.00 and referenced a Schedule 4 entry shown in the instrument as 5031.12.06; the replacement lists the goods at tariff line 4823.69.00 and attaches them to Schedule 4 item number 50 (Part III of Schedule 4 to the Customs Tariff Act 1995). The instrument is signed by a delegate of the Chief Executive Officer under section 269SD(2) of the Customs Act 1901.\n\nWho this affects\n\n- Importers or businesses that bring in the specified greaseproof baking cases. They are the parties directly affected because the tariff classification and the Schedule 4 concession item that determines the import duty (or concession) on those goods are changed.\n\n- Customs administration and brokers, who must apply the new tariff line and Schedule 4 item when processing affected import entries from the effective date.\n\nWhy it matters (policy effect and administrative consequences)\n\n- Tariff classification determines the rate of customs duty and whether a concession (a reduced or zero duty rate) applies. Mechanically, changing the tariff line and the Schedule 4 item can change the duty payable on these specific baking cases or change the legal basis for a concession.\n\n- Practically, affected importers may see a change in the amount of duty payable or in the paperwork needed to claim a concession. Customs and import agents will need to reclassify affected stock on import declarations from the effective date.\n\nPurpose claims and a brief assessment\n\n- The instrument itself presents a purely administrative action: revoke an earlier TCO and make a replacement TCO that covers the same described goods from a stated date of effect. That is the explicit purpose claimed in the text (see authority: Customs Act 1901, s 269SD(2)).\n\n- Testing that claim against likely costs and incentives: the direct administrative costs are small and concentrated — chiefly reclassification work for the specific importer(s) and updates to customs systems. Any revenue effect (increase or decrease in duty receipts) will be concentrated on the narrow set of imports matching the dimensional description. The instrument creates a small compliance burden (revising import declarations, possibly re-invoicing or adjusting cost calculations) and some implementation risk (misclassification if agents do not apply the new tariff line correctly). The instrument vests the decision in an authorised delegate (administrative discretion exercised under s 269SD(2)), so the outcome depends on Customs' classification and placement of the item within Schedule 4.\n\nMarket-liberal lens (how it affects private enterprise and choices)\n\n- Private firms that import these baking cases keep the freedom to import the goods, but the financial terms of importing (duty payable) may change according to the new Schedule 4 item and tariff line.\n\n- The action benefits whoever claimed or will claim the replacement concession (concentrated benefit). Any fiscal cost to the government is likely small and focused. There is no broad change to market rules: the measure is limited to a single product description and does not alter general tariff policy.\n\nImplementation and compliance notes\n\n- The order takes effect from 1 January 2007 (so import entries on or after that date should be assessed under the new TCO). Customs, brokers and importers should verify classification and update systems and documentation accordingly.\n\n- Because the change is narrow and product-specific, the main practical risks are administrative (misapplication of the tariff line or incorrect Schedule 4 item claimed) rather than conceptual.\n\nKey references in the instrument\n\n- Authority relied upon: Customs Act 1901, s 269SD(2).\n- Repealed TCO: No. 9809042 (original op. 07.10.98) covering goods at 4823.60.00.\n- Replacement TCO: No. 0614162 (op. 01.01.07) covering goods at 4823.69.00 and attached to Schedule 4 item number 50.\n\n(End of summary.)"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It is a specific technical amendment to a single tariff concession for one product category (greaseproof baking cases). The revocation and replacement structure preserves the original purpose — providing duty concessions for these specific goods — while updating the legislative framework (customs classification codes and Schedule 4 item numbers) to reflect current administrative practice. There is no evidence of scope creep beyond the original intent of managing tariff treatment for this particular product."},"complexity_factors":["Heavy reliance on external legislation: references to Customs Act 1901, Customs Tariff Act 1995, and Schedule 4 without reproducing relevant sections","Technical customs classification codes (4823.60.00 vs 4823.69.00) require specialist knowledge to interpret significance","Precise dimensional specifications with five separate measurement criteria (diameters, height, volume) that must ALL be met","Cross-referencing between TABLE A (revoked order) and TABLE B (replacement order) requires comparison to understand full effect","Delegated legislative instrument made under specific statutory power (Section 269SD(2)) — context-dependent meaning","Effective date mechanics: revocation and replacement tied to same date with forward-dated effect"],"plain_english_summary":"This Order revokes a 1999 tariff concession for certain greaseproof baking cases and replaces it with a 2006 instrument that treats the same product under a different customs classification. It affects importers and businesses bringing in greaseproof baking cases meeting the stated size/volume specs, because the reclassification (and shift from Schedule 5031.12.06 to Schedule 4 Item 50) alters the duty concession available. The old order ceased and the new order took effect on 1 January 2007."},"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-hs2007-229a-tariff-concession-order-0614162","history":"/api/acts/tariff-concession-revocation-order-hs2007-229a-tariff-concession-order-0614162/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-229a-tariff-concession-order-0614162/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-229a-tariff-concession-order-0614162/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-229a-tariff-concession-order-0614162/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-229a-tariff-concession-order-0614162/documents"}}