{"id":"F2007L02977","name":"Tariff Concession Revocation Order HS2007/245A - Tariff Concession Order 0614180","slug":"tariff-concession-revocation-order-hs2007-245a-tariff-concession-order-0614180","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118201,"registerId":"commonwealth-F2007L02977-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/245A - Tariff Concession Order 0614180","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 8531986 made on 01.01.88, 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| 6306.49 | MATTRESSES, inflatableOp. 01.01.88 - TC 8531986 | 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 HS2007/245A\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| 6306.40.00 | MATTRESSES, inflatableOp. 01.01.07 - TC 0614180 | 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 HS2007/245A","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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. Table A revokes Tariff Concession Order 8531986 (inflatable mattresses, classified 6306.49) effective 01.01.2007 under Section 269SD(2) of the Customs Act 1901. Table B substitutes Tariff Concession Order 0614180 covering inflatable mattresses classified 6306.40.00 and links them to Part III of Schedule 4, item 50. Concretely, importers of these goods must claim the new TCO/classification for concessions (affecting duty paid and compliance steps), and customs revenue exposure changes accordingly; the decision was recorded by the CEO's delegate (instrument header)."},"complexity_factors":["Legal authority exercised under Section 269SD(2) of the Customs Act 1901 (instrument header)","Revocation of an earlier Tariff Concession Order (TCO 8531986) and immediate replacement by a new TCO (0614180) (Tables A and B)","Change in tariff classification codes between Tables A and B (6306.49 -> 6306.40.00) requiring importers to use a different HS code on entries","Assignment of the goods to Part III of Schedule 4, item number 50 (Table B) which alters the applicable Schedule 4 concession entitlement","Retroactive/effective date mechanics: revocation and replacement take effect from 01.01.2007 (paragraph (a) and Tables A/B) which impacts past and ongoing import entries","Administrative actor and discretion: action taken by a delegate of the Chief Executive Officer (instrument signature), so implementation and record-keeping are handled administratively"],"plain_english_summary":"This instrument revokes an existing tariff concession order for inflatable mattresses (TCO 8531986) and replaces it with a new tariff concession order (TCO 0614180) that applies to a slightly different tariff classification and links the goods to item 50 of Part III of Schedule 4. It affects importers of inflatable mattresses by changing which concession they claim, and therefore changes customs duty treatment and related compliance steps, with effects dated from 1 January 2007."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument that performs exactly the function intended: revoking an outdated tariff concession and replacing it with an updated one. The scope remains tightly focused on the specific product category (inflatable mattresses) and does not expand beyond the original purpose of managing tariff concessions under the Customs Act."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term (the delegate's authority under Section 269SD(2))","No nested conditional logic or exceptions","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Straightforward tabular format with only 2 data rows","No subordinate legislation or regulations referenced beyond the two primary Acts"],"plain_english_summary":"This Order revokes a long‑standing tariff concession for certain inflatable mattresses (previously under Order 8531986) and replaces it with a new concession order (0614180) effective 1 January 2007. \n\nIt affects importers and Australian businesses dealing in these mattresses because the tariff classification and concession reference have changed — altering how goods are cleared and what duty may be payable, so businesses must use the correct code and order number to avoid incorrect duties or delays."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-245a-tariff-concession-order-0614180","history":"/api/acts/tariff-concession-revocation-order-hs2007-245a-tariff-concession-order-0614180/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-245a-tariff-concession-order-0614180/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-245a-tariff-concession-order-0614180/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-245a-tariff-concession-order-0614180/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-245a-tariff-concession-order-0614180/documents"}}