{"id":"F2007L01406","name":"Tariff Concession Revocation Order 75/2007 - Tariff Concession Order 0704547","slug":"tariff-concession-revocation-order-75-2007-tariff-concession-order-0704547","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65767,"registerId":"commonwealth-F2007L01406-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 75/2007 - Tariff Concession Order 0704547","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 0614393 made on 21.11.06, 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| 8519.89.90 | RECORDERS AND/OR REPRODUCERS, digital audio, having ALL of thefollowing:(a) miniature card recording medium;(b) built in dynamic speaker;(c) microphone jack;(d) earphone jackOp. 01.01.07 - TC 0614393 | 50N/A |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 30 April 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 AND/OR REPRODUCERS, digital audio, having ALL of thefollowing:(a) miniature card recording medium;(b) built in dynamic speaker;(c) microphone jack;(d) earphone jackOp. 01.01.07 - TC 0704547 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 30 April 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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 0614393 with TCO 0704547, keeping the same product description but altering the tariff classification (8519.89.90 → 8519.81.90) and affirming application of Part III, Schedule 4 item 50 of the Customs Tariff Act 1995. The decision is made under s269SD(2) of the Customs Act 1901 and takes effect from 1 January 2007, so the administrative scope is changed to the new classification and associated Schedule 4 treatment."},"complexity_factors":["Single, discrete administrative action: revocation and replacement of one Tariff Concession Order","Reference to statutory power: s269SD(2) of the Customs Act 1901 provides delegative authority","Tariff classification detail: change from 8519.89.90 to 8519.81.90 requires correct HS heading application","Interaction with tariff relief schema: applies Part III, Schedule 4, item 50 of the Customs Tariff Act 1995","Effective date mechanics: retrospective/effective dating (01.01.07) must be applied by customs and importers","Technical product description limits ambiguity but requires factual matching at import clearance"],"plain_english_summary":"This instrument revokes Tariff Concession Order 0614393 and replaces it with Tariff Concession Order 0704547, effective 1 January 2007 (under s269SD(2) of the Customs Act 1901). \n\nIt reclassifies the same digital audio recorders (miniature card medium, built‑in dynamic speaker, microphone and earphone jacks) from tariff heading 8519.89.90 to 8519.81.90 and declares they attract Part III, Schedule 4, item 50 treatment under the Customs Tariff Act 1995; importers of these goods are directly affected."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative amendment maintaining the same policy intent (continuing tariff concession for digital audio recorders) while correcting the customs classification. The scope remains limited to the specific goods described and does not expand beyond the original purpose of granting duty concessions for these imports."},"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 and Customs Tariff Act 1995","Straightforward tabular format describing goods with specific technical characteristics","No subordinate legislation or regulations referenced"],"plain_english_summary":"This government order cancels an earlier tariff concession for certain portable digital audio recorders and replaces it with a new concession that applies the reduced duty under a different customs classification. It keeps the concession in force but shifts the goods to the correct tariff heading.\n\nIt affects importers and businesses bringing small voice recorders/dictaphones into Australia (and potentially consumer prices), reflecting a technical reclassification in the customs tariff system."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-75-2007-tariff-concession-order-0704547","history":"/api/acts/tariff-concession-revocation-order-75-2007-tariff-concession-order-0704547/history","analysis":"/api/acts/tariff-concession-revocation-order-75-2007-tariff-concession-order-0704547/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-75-2007-tariff-concession-order-0704547/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-75-2007-tariff-concession-order-0704547/important-cases","documents":"/api/acts/tariff-concession-revocation-order-75-2007-tariff-concession-order-0704547/documents"}}