{"id":"F2007L00147","name":"Tariff Concession Revocation Order 11/2007 - Tariff Concession Order 0614808","slug":"tariff-concession-revocation-order-11-2007-tariff-concession-order-0614808","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68290,"registerId":"commonwealth-F2007L00147-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 11/2007 - Tariff Concession Order 0614808","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 0615603 made on 15.12.06, in respect of the goods described in TABLE A below. This Revocation has effect from 03.01.07; 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| 8520.90.00 | RECORDERS, VOICE, DIGITAL, PORTABLEOp. 10.10.06 - TC 0615603 | 5003.01.07 |\n| ---------- | ------------------------------------------------------------ | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 03 January 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |\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| 8519.81.90 | RECORDERS, VOICE, DIGITAL, PORTABLEOp. 01.01.07 - TC 0614808 | 50  |\n| ---------- | ------------------------------------------------------------ | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 03 January 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","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 routine administrative correction maintaining the same policy intent (duty-free entry for digital voice recorders). The scope has not expanded beyond the original purpose of granting tariff concessions for specific goods."},"complexity_factors":["Very short document (2 pages)","Only 2 operative paragraphs (revocation and replacement)","Minimal defined terms (relies on external references to Customs Act 1901 and Customs Tariff Act 1995)","Simple tabular format for goods description","No nested conditions or exceptions","Straightforward administrative action with clear effective dates"],"plain_english_summary":"This order cancels an earlier tariff concession for portable digital voice recorders and replaces it with a new concession under a different customs classification (8519.81.90 instead of 8520.90.00). It affects importers and Australian businesses that make or sell these devices by preserving duty-free entry but correcting the classification — important to avoid unexpected duties or penalties. The change took effect on 3 January 2007."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument replaces an existing concession (TCO 0615603) with a new concession (TCO 0614808), altering the tariff classification and the Schedule 4 item that applies to portable digital voice recorders. This changes which concession framework importers must rely on and may affect duty treatment, reporting and eligibility under Schedule 4."},"complexity_factors":["Single, focused action: revocation of one Tariff Concession Order and substitution with another (Tables A and B)","Legal authority is explicitly stated (s269SD(2) of the Customs Act 1901)","Requires updating of tariff classification codes (8520.90.00 → 8519.81.90)","Changes which Schedule 4 item applies (now item 50) with potential downstream effects on duty entitlement","Clear effective date (03.01.2007) imposing immediate administrative compliance for affected importers"],"plain_english_summary":"Under s269SD(2) of the Customs Act 1901, a delegate of the CEO revoked Tariff Concession Order 0615603 and replaced it with Tariff Concession Order 0614808, effective 3 January 2007. The instrument moves the tariff concession for portable digital voice recorders from heading 8520.90.00 to 8519.81.90 and records that Schedule 4 item 50 now applies. Importers who relied on the old concession must use the new order, update tariff classifications and compliance paperwork, which may change duty entitlement or reporting obligations."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-11-2007-tariff-concession-order-0614808","history":"/api/acts/tariff-concession-revocation-order-11-2007-tariff-concession-order-0614808/history","analysis":"/api/acts/tariff-concession-revocation-order-11-2007-tariff-concession-order-0614808/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-11-2007-tariff-concession-order-0614808/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-11-2007-tariff-concession-order-0614808/important-cases","documents":"/api/acts/tariff-concession-revocation-order-11-2007-tariff-concession-order-0614808/documents"}}