{"id":"F2007L01407","name":"Tariff Concession Revocation Order 76/2007 - Tariff Concession Order 0704548","slug":"tariff-concession-revocation-order-76-2007-tariff-concession-order-0704548","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65770,"registerId":"commonwealth-F2007L01407-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 76/2007 - Tariff Concession Order 0704548","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 0614406 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 | SOUND RECORDERS AND REPRODUCERS, MP3Op. 01.01.07 - TC 0614406 | 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 | SOUND RECORDERS AND REPRODUCERS, MP3Op. 01.01.07 - TC 0704548 | 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 order replaces TCO 0614406 with TCO 0704548 and changes the customs subheading used to describe the goods from 8519.89.90 (Table A) to 8519.81.90 (Table B). The Schedule 4 Part III item applied (item 50) remains the same (Table B column 2). Effectivity is 01.01.07 (instrument para (a) and both tables)."},"complexity_factors":["Clear legal authority and delegature: action taken under 'Section 269SD(2) of the Customs Act 1901' by a delegate of the CEO (instrument header).","Single mechanical change: replacement of one TCO with another and change of tariff subheading (Table A: 8519.89.90; Table B: 8519.81.90).","Effective date fixed: revocation and replacement have effect from 01.01.07 (instrument para (a) and table entries).","Schedule linkage preserved: Table B states the goods remain subject to the item in Part III of Schedule 4 (item 50) to the Customs Tariff Act 1995 (instrument para (b) and Table B column 2).","Low regulatory discretion: instrument records a precise swap of TCO numbers and classifications rather than new regulatory criteria—limited scope for administrative interpretation (Tables A and B).","Operational compliance cost for importers: reclassification requires updating customs documentation and claims for the Schedule 4 concession (implicit from change of classification in Tables A and B).","Minimal legislative complexity: no new obligations, penalties, or regulatory frameworks introduced—administrative/technical impact only."],"plain_english_summary":"This instrument revokes Tariff Concession Order (TCO) 0614406 and replaces it with TCO 0704548, effective 1 January 2007. Mechanically, it changes the customs subheading used to describe MP3 sound recorders and reproducers (from 8519.89.90 to 8519.81.90) while continuing to apply Schedule 4, Part III item 50. It primarily affects importers and customs administrators because the tariff classification determines eligibility for the Schedule 4 concession and the paperwork and tariff treatment they must use."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative amendment confined to reclassifying MP3 players under the correct tariff code. It does not expand beyond the original purpose of the Tariff Concession Orders system."},"complexity_factors":["Very short document (2 pages)","Only 2 operative paragraphs with clear (a) and (b) structure","Minimal defined terms (only standard legislative references)","No nested exceptions or conditional logic","Simple tabular format for goods description","Straightforward revocation and replacement mechanism","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995"],"plain_english_summary":"This order cancels a prior tariff concession for MP3 players and replaces it with a new concession that shifts their customs classification from 8519.89.90 to 8519.81.90. The reclassification, effective 1 January 2007, affects importers’ duty liability and ensures correct tariff treatment and revenue collection. The instrument was made on 30 April 2007 by Robert Crawford as delegate of the CEO of the Australian Customs Service."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-76-2007-tariff-concession-order-0704548","history":"/api/acts/tariff-concession-revocation-order-76-2007-tariff-concession-order-0704548/history","analysis":"/api/acts/tariff-concession-revocation-order-76-2007-tariff-concession-order-0704548/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-76-2007-tariff-concession-order-0704548/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-76-2007-tariff-concession-order-0704548/important-cases","documents":"/api/acts/tariff-concession-revocation-order-76-2007-tariff-concession-order-0704548/documents"}}