{"id":"F2007L03164","name":"Tariff Concession Revocation Order HS2007/237A - Tariff Concession Order 0614171","slug":"tariff-concession-revocation-order-hs2007-237a-tariff-concession-order-0614171","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118592,"registerId":"commonwealth-F2007L03164-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/237A - Tariff Concession Order 0614171","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 9509684 made on 04.12.95, 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| 5402.43.00 | YARN, 100% polyester, semi-dull, 20 denierOp. 15.08.95 - TC 9509684 | 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 HS2007/237A\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| 5402.47.00 | YARN, 100% polyester, semi-dull, 20 denierOp. 01.01.07 - TC 0614171 | 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 HS2007/237A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument replaces the earlier concession with a new concession that reclassifies the specified polyester yarn (from tariff heading 5402.43.00 to 5402.47.00) and assigns it to Schedule 4 Item 50, effective 1 January 2007. That reclassification changes which statutory concession applies and therefore affects how duty is assessed and how import entries must be coded and justified."},"complexity_factors":["Simple procedural form: single revocation and replacement of a tariff concession order","Clear legal authority cited (s.269SD(2) of the Customs Act 1901)","Change limited to tariff classification codes (5402.43.00 → 5402.47.00) and Schedule 4 item number","Fixed effective date (01.01.07) reduces transitional ambiguity","Administrative decision by a delegated official (low legislative complexity)","Compliance impact concentrated on importers and customs brokers rather than broad regulatory change"],"plain_english_summary":"This order revokes a 1995 tariff concession for 100% polyester, semi-dull, 20‑denier yarn and replaces it with a new tariff concession that takes effect on 1 January 2007. Importers, customs brokers and businesses that rely on that yarn are affected because the yarn’s tariff classification and the Schedule 4 item number change, which alters duty treatment, entry coding and compliance steps. The change was made by a delegate of the Chief Executive Officer under the Customs Act."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to a specific tariff concession. The scope remains exactly as intended: updating the classification code for a single product line without expanding beyond the original customs/tariff administration purpose."},"complexity_factors":["Single, specific product scope (one type of polyester yarn)","Straightforward two-part structure: revocation + replacement","Minimal cross-referencing (only references to Customs Act 1901, Customs Tariff Act 1995, and specific order numbers)","No conditional logic or exceptions","Only 2 defined items (the old and new tariff classifications)","Short length (2 pages, tabular format)"],"plain_english_summary":"This document is a **Tariff Concession Revocation Order** made under the Customs Act 1901. It does two things:\n\n- **Revokes** an existing tariff concession (Order 9509684) that gave reduced import duties on a specific type of polyester yarn (100% polyester, semi-dull, 20 denier). This revocation took effect on **1 January 2007**.\n\n- **Replaces it** with a new tariff concession order (0614171) for the same product, but under a different customs classification code (5402.47.00 instead of 5402.43.00).\n\n**Who it affects:** Importers of this specific polyester yarn into Australia. They need to use the new tariff code and order number when claiming duty concessions.\n\n**Why it matters:** The product itself hasn't changed, but the administrative classification has been updated. This ensures the correct tariff rate applies and maintains Australia's customs records accurately."},"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-hs2007-237a-tariff-concession-order-0614171","history":"/api/acts/tariff-concession-revocation-order-hs2007-237a-tariff-concession-order-0614171/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-237a-tariff-concession-order-0614171/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-237a-tariff-concession-order-0614171/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-237a-tariff-concession-order-0614171/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-237a-tariff-concession-order-0614171/documents"}}