{"id":"F2007L03159","name":"Tariff Concession Revocation Order HS2007/238A - Tariff Concession Order 0614173","slug":"tariff-concession-revocation-order-hs2007-238a-tariff-concession-order-0614173","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118576,"registerId":"commonwealth-F2007L03159-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/238A - Tariff Concession Order 0614173","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 9504019 made on 03.07.95, 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| 5402.49.00 | YARN, elastane, in which the fibre forming substance is a syntheticchain polymer containing at least 85% segmented polyurethaneOp. 14.02.95 - TC 9504019 | 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 HS2007/238A\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| 5402.44.00 | YARN, elastane, in which the fibre forming substance is a syntheticchain polymer containing at least 85% segmented polyurethaneOp. 01.01.07 - TC 0614173 | 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 HS2007/238A","sortOrder":0}],"analysis":{"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 is a narrow, technical administrative instrument that updates a single tariff concession. It does not expand beyond its original purpose of maintaining concessional treatment for elastane yarn while updating its classification code."},"complexity_factors":["Very short document (2 pages)","Only 2 defined items (the old and new tariff concession orders)","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4","Straightforward tabular format with clear before/after structure","Minimal legal jargon—mostly customs classification codes and procedural language"],"plain_english_summary":"This Order revokes an existing tariff concession for imported elastane yarn (effective 1 Jan 2007) and replaces it with a new concession under a different customs classification code. \n\nIt affects importers, customs brokers and competing Australian manufacturers by changing which tariff schedule and paperwork apply—an administrative reclassification that alters how the yarn is classified for duty treatment (rather than changing the policy on concessional treatment)."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument revokes Tariff Concession Order No. 9504019 and replaces it with a new TCO (TC 0614173) that applies to the same described elastane yarn but under a different tariff subheading (5402.44.00) and with Schedule 4 item 50, effective 1 January 2007 (per the revocation authority in s.269SD(2)). This alters the tariff classification and the specific Schedule 4 concession that applies."},"complexity_factors":["Legal authority is a single statutory power: revocation under Section 269SD(2) of the Customs Act 1901 (explicit in instrument).","Change is narrow in product scope — a single commodity description (elastane yarn) — reducing substantive complexity.","Technical change to tariff classification codes (5402.49.00 → 5402.44.00) requires correct reclassification by importers and brokers.","Assignment of Schedule 4 item number (Item 50) alters the concessional treatment that may be claimed, with revenue and compliance implications.","Clear fixed effective date (01.01.07) creates a discrete transitional point and operational risk of misapplied concessions around that date.","Administrative compliance burden is concentrated on importers and customs brokers who must update documentation and claims.","Low scope for ambiguous interpretation in the instrument itself, but practical complexity arises from customs classification practice and system updates."],"plain_english_summary":"Revokes an existing tariff concession order for a particular elastane yarn and replaces it with a new tariff concession order that uses a different customs tariff subheading and assigns Schedule 4 item 50. The revocation and replacement take effect from 1 January 2007. This changes which concession importers must invoke, affecting duties payable and the customs classification and paperwork importers and brokers must use."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-238a-tariff-concession-order-0614173","history":"/api/acts/tariff-concession-revocation-order-hs2007-238a-tariff-concession-order-0614173/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-238a-tariff-concession-order-0614173/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-238a-tariff-concession-order-0614173/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-238a-tariff-concession-order-0614173/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-238a-tariff-concession-order-0614173/documents"}}