{"id":"F2007L02989","name":"Tariff Concession Revocation Order HS2007/70A - Tariff Concession Order 0614010","slug":"tariff-concession-revocation-order-hs2007-70a-tariff-concession-order-0614010","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118225,"registerId":"commonwealth-F2007L02989-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/70A - Tariff Concession Order 0614010","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 8635799 made on 12.02.87, 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| 2707.60 | ACIDS, cresylic, refinedOp. 14.10.86 - TC 8635799 | 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 HS2007/70A\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| 2707.99.10 | ACIDS, cresylic, refinedOp. 01.01.07 - TC 0614010 | 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 HS2007/70A","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 maintains the original scope of tariff concessions for refined cresylic acids. It is a technical reclassification to align with the 2007 Harmonized System update, not an expansion or restriction of the concession's substantive coverage."},"complexity_factors":["Single, specific administrative action with no conditional logic","Only 2 operative paragraphs (revocation and replacement)","No defined terms requiring interpretation","Minimal cross-referencing (only to Customs Act 1901 section 269SD(2), Customs Tariff Act 1995 Schedule 4, and the superseded order)","Straightforward tabular format for goods description","No exceptions, exemptions, or nested conditions"],"plain_english_summary":"This order revokes a 1987 tariff concession for refined cresylic acids and replaces it with a new order (effective 1 Jan 2007) that updates the goods’ classification to the 2007 Harmonized System.  \n\nIt’s an administrative alignment: importers, chemical manufacturers and customs brokers keep the same concessional duty under Schedule 4, Item 50, but the change removes uncertainty by matching Australia’s tariff coding to international standards."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument changes the scope of the tariff concession by revoking TCO No. 8635799 and substituting TC 0614010. The goods retain the same description (cresylic acids, refined) but are moved from tariff heading 2707.60 (Table A) to 2707.99.10 with Schedule 4 item number 50 (Table B), altering the tariff classification and Schedule 4 treatment applicable from 01.01.07."},"complexity_factors":["Legal mechanism: single-step revocation and replacement under s.269SD(2) of the Customs Act 1901 (instrument cites that section).","Tariff classification change: goods reclassified from 2707.60 (Table A) to 2707.99.10 (Table B), requiring importers and brokers to use the new code.","Schedule change: Schedule 4 item reference altered (Table A showing prior entry; Table B now records item number 50), which alters tariff treatment.","Effective date and administrative detail: revocation and replacement take effect 01.01.07 and instrument is dated 20 June 2007, requiring retrospective application from that date of effect.","Operational compliance burden: customs entries, paperwork and systems must be updated to reflect new TC number (0614010) and classification to avoid mispayment or dispute.","Delegated decision-making: instrument executed by a delegate (Robert Crawford), indicating administrative discretion in making the revocation and replacement."],"plain_english_summary":"Under s.269SD(2) of the Customs Act 1901, the delegate revokes an earlier tariff concession order for “cresylic acids, refined” (TCO No. 8635799) effective 1 January 2007 and replaces it with a new tariff concession order (TC 0614010). The change reclassifies the goods from tariff heading 2707.60 to 2707.99.10 and assigns Schedule 4 item number 50. Importers of these acids must apply the new classification and Schedule 4 treatment from the stated effective date."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-70a-tariff-concession-order-0614010","history":"/api/acts/tariff-concession-revocation-order-hs2007-70a-tariff-concession-order-0614010/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-70a-tariff-concession-order-0614010/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-70a-tariff-concession-order-0614010/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-70a-tariff-concession-order-0614010/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-70a-tariff-concession-order-0614010/documents"}}