{"id":"F2007L03000","name":"Tariff Concession Revocation Order HS2007/255A - Tariff Concession Order 0614188","slug":"tariff-concession-revocation-order-hs2007-255a-tariff-concession-order-0614188","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118247,"registerId":"commonwealth-F2007L03000-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/255A - Tariff Concession Order 0614188","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 8735821 made on 12.04.89, 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| 7013.32 | COOKWARE LIDS, heat resistant, manufactured from ANY of thefollowing:(a) borosilicate glass;(b) toughened lime glass;(c) aluminium silicate glassOp. 08.12.87 - TC 8735821 | 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 HS2007/255A\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| 7013.42.00 | COOKWARE LIDS, heat resistant, manufactured from ANY of thefollowing:(a) borosilicate glass;(b) toughened lime glass;(c) aluminium silicate glassOp. 01.01.07 - TC 0614188 | 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 HS2007/255A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to maintain a tariff concession under updated customs classification codes. The scope remains exactly as intended: preserving duty relief for specific glass cookware lids."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revocation + replacement","No nested conditions or exceptions","Single operative section with clear effective date","Tabular format makes goods description mechanically readable but legally straightforward"],"plain_english_summary":"This Tariff Concession Revocation Order revokes an earlier concession (effective 1 Jan 2007) that covered heat‑resistant glass cookware lids and replaces it with a new concession under an updated customs classification (7013.42.00). \n\nIt affects importers, customs brokers and kitchenware traders by preserving the reduced duty treatment for borosilicate, toughened lime, or aluminium silicate glass lids while aligning the concession with the correct modern tariff code."},"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":"The instrument changes the scope of the concession. It revokes TCO No. 8735821 (covering cookware lids at tariff 7013.32) and replaces it with TCO No. 0614188 covering cookware lids at tariff 7013.42.00, and assigns Schedule 4 item number 50 to the new entry. The change is effective from 01.01.07, so affected importers must apply the new classification and Schedule‑4 entitlement from that date."},"complexity_factors":["Statutory authority: exercise of power under section 269SD(2) of the Customs Act 1901 (explicit in instrument)","Cross‑reference to tariff law: links to Part III of Schedule 4 to the Customs Tariff Act 1995 (affects concession entitlement)","Tariff reclassification: change in tariff heading from 7013.32 to 7013.42.00 (Table A -> Table B)","Effective date and retrospective operation: revocation takes effect from 01.01.07 (requires retroactive administrative adjustment)","Administrative actor: decision recorded as made by a delegate of the Chief Executive Officer (delegated discretion documented)","Compliance impact: importers and customs brokers must update classifications and claims; potential systems/process changes","Document brevity but legal consequence: short instrument with precise legal effects can have outsized practical impact on tariff treatment"],"plain_english_summary":"This instrument revokes an earlier tariff concession order (TCO No. 8735821) and replaces it with a new TCO (No. 0614188) that reclassifies heat‑resistant cookware lids under a different tariff heading and assigns a Schedule 4 item. The revocation and replacement take effect from 1 January 2007.\n\nMechanically, the change alters which tariff entry and Schedule‑4 concession apply to these imported lids. Importers must use the new classification when claiming the concession; the delegate acted under s.269SD(2) of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-255a-tariff-concession-order-0614188","history":"/api/acts/tariff-concession-revocation-order-hs2007-255a-tariff-concession-order-0614188/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-255a-tariff-concession-order-0614188/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-255a-tariff-concession-order-0614188/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-255a-tariff-concession-order-0614188/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-255a-tariff-concession-order-0614188/documents"}}