{"id":"F2007L02747","name":"Tariff Concession Revocation Order HS2007/235A - Tariff Concession Order 0614168","slug":"tariff-concession-revocation-order-hs2007-235a-tariff-concession-order-0614168","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169479,"registerId":"commonwealth-F2007L02747-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/235A - Tariff Concession Order 0614168","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 0009227 made on 29.01.01, 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| 5402.42.00 | POLYESTER FILAMENT YARN, partially orientedOp. 06.11.00 - TC 0009227 | 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 HS2007/235A\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| 5402.46.00 | POLYESTER FILAMENT YARN, partially orientedOp. 01.01.07 - TC 0614168 | 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 HS2007/235A","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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs a narrow, technical administrative function exactly as intended by the Customs Act 1901. It updates a tariff concession by revoking an old order and creating a new one with updated classification codes. There is no evidence of scope creep; the instrument does precisely what the empowering legislation authorises."},"complexity_factors":["Very short document (2 pages, mostly tables)","Only 1 defined term implicitly used (customs tariff classification codes)","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 (Section 269SD(2)) and Customs Tariff Act 1995 (Schedule 4, Part III)","Straightforward administrative action: revoke old order, make new order","Tabular format makes the operative provisions immediately clear"],"plain_english_summary":"This Order revokes an old tariff concession for partially oriented polyester filament yarn (TC 0009227) and replaces it with a new concession (TC 0614168) effective 1 January 2007, moving the classification from customs code 5402.42.00 to 5402.46.00. Importers, manufacturers, and customs agents must use the new code and order number from that date to obtain the concessional duty rate and avoid higher duties or clearance delays."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument expressly revokes TCO 0009227 (covering polyester filament yarn at 5402.42.00) and substitutes a new TCO (TC 0614168) for the goods now classified at 5402.46.00. The Schedule 4 item that applies to those goods is changed (Table B, Column 2), so the legal basis for any concession and the applicable tariff treatment differs from the prior order; the change takes effect from 01.01.07."},"complexity_factors":["Delegated exercise of power under Section 269SD(2) of the Customs Act 1901 (instrument made by a delegate).","Change in tariff classification codes (5402.42.00 → 5402.46.00) requiring reclassification by importers/customs agents.","Change in Schedule 4 (Part III) item number that determines concession applicability (Table B, Column 2).","Fixed legal effective date (01.01.07) creating a clear cut-off for entitlement to the revoked concession.","Administrative compliance burden on importers to update documentation and customs entries to reflect the new order."],"plain_english_summary":"**What this order does:** This instrument revokes Tariff Concession Order 0009227 and replaces it with a new Tariff Concession Order (TC 0614168) effective 1 January 2007. Mechanically, the listed polyester filament yarn is reclassified from tariff heading 5402.42.00 to 5402.46.00 and is assigned a different item in Part III of Schedule 4 to the Customs Tariff Act 1995.\n\n**Who it affects and why it matters:** Importers and their customs agents who relied on the old concession must apply the new classification and Schedule 4 item from the stated date, which alters which tariff concession (and therefore duty treatment) applies."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-235a-tariff-concession-order-0614168","history":"/api/acts/tariff-concession-revocation-order-hs2007-235a-tariff-concession-order-0614168/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-235a-tariff-concession-order-0614168/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-235a-tariff-concession-order-0614168/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-235a-tariff-concession-order-0614168/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-235a-tariff-concession-order-0614168/documents"}}