{"id":"F2007L01408","name":"Tariff Concession Revocation Order 77/2007 - Tariff Concession Order 0704549","slug":"tariff-concession-revocation-order-77-2007-tariff-concession-order-0704549","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65772,"registerId":"commonwealth-F2007L01408-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 77/2007 - Tariff Concession Order 0704549","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 0614405 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, solid state, 2, 4 OR 6independent stereo audio channelsOp. 01.01.07 - TC 0614405 | 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, solid state, 2, 4 OR 6independent stereo audio channelsOp. 01.01.07 - TC 0704549 | 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":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not expand the legislation's substantive scope. It revokes one Tariff Concession Order and substitutes another for the same described goods, maintaining application of Schedule 4 item 50. That indicates a technical correction or reclassification rather than a broadening of purpose or addition of new policy objectives. The only notable change is the formal tariff subheading and the replacement TCO number; the concession mechanism and targeted goods remain materially the same."},"complexity_factors":["Very short instrument (revocation and replacement only, two tables)","Single class of goods described (solid-state sound recorders/reproducers, 2/4/6 channels)","One cross-reference to section 269SD(2) of the Customs Act 1901","One cross-reference to Part III Schedule 4 of the Customs Tariff Act 1995 (item 50)","Retrospective effective date (1 Jan 2007) despite instrument dated 30 Apr 2007 — adds a small implementation/administrative complication","Change is primarily a tariff classification swap (8519.89.90 -> 8519.81.90) rather than multiple conditional exceptions"],"plain_english_summary":"**What this instrument does (short):**\n\n- It cancels (revokes) a previously issued Tariff Concession Order (TCO) numbered 0614405 and replaces it with a new TCO numbered 0704549, using the power in section 269SD(2) of the Customs Act 1901. The revocation and the replacement take effect from 1 January 2007.\n\n**Which goods are affected:**\n\n- The goods named are \"sound recorders and reproducers, solid state, 2, 4 or 6 independent stereo audio channels.\" The instrument lists the goods under customs tariff headings and ties them to an item in Part III of Schedule 4 to the Customs Tariff Act 1995 (Schedule 4 item number 50).\n\n**What changes mechanically:**\n\n- The earlier TCO recorded these goods under tariff classification 8519.89.90 (TCO 0614405). The new TCO records them under 8519.81.90 (TCO 0704549). Both tables in the instrument show Schedule 4 item number 50 applies to the goods under the new order. The delegate of the Chief Executive Officer (Robert Crawford) signed the revocation and replacement.\n\n**Why it matters (practical effect):**\n\n- Tariff Concession Orders are administrative instruments that allow importers to claim concessional tariff treatment for specified goods (that is, a lower or zero rate of customs duty where the conditions of the TCO are met). By revoking one TCO and substituting another, the instrument changes the exact tariff heading and the formal TCO number importers must rely on when claiming the concession.\n\n**Who pays and who decides:**\n\n- Importers of the specified sound-recording devices are the commercial parties whose duties or concessions can be affected. The decision to revoke and to make the new TCO was exercised by a delegate of the Chief Executive Officer under the Customs Act (section 269SD(2)). Customs officials administer compliance and duty assessment.\n\n**Compliance, incentives and implementation issues:**\n\n- Importers and customs brokers must use the correct TCO number and tariff classification on import documents to claim the concession. The change is effective from 1 January 2007 even though the instrument is dated 30 April 2007, so entries made from that earlier date may need to be re-assessed, refunded, or otherwise administratively updated depending on Customs processing rules.\n\n- The change appears to be a technical reclassification (moving the goods from one 8519 subheading to another) while keeping the same Schedule 4 concession item (item 50). If that interpretation is correct, the underlying scope of concessional relief remains materially the same but the formal tariff classification has been corrected or adjusted. That can affect paperwork, systems, and any assessments tied to a specific tariff code.\n\n**Costs, trade-offs and risks:**\n\n- Direct compliance cost: updating import declarations, internal systems, and notifying customs brokers of the new TCO number and heading.\n\n- Fiscal/administrative impact: if the reclassification alters applicable duty rates or eligibility for the concession for particular entries, there may be revenue implications and administrative burden to recalculate or process refunds.\n\n- Implementation risk: the retrospective effective date requires Customs and affected importers to resolve entries made between 1 January 2007 and the date of the instrument.\n\n**Legal basis and authority:**\n\n- The instrument is made under section 269SD(2) of the Customs Act 1901 and references Part III Schedule 4 of the Customs Tariff Act 1995 (Schedule 4 item number 50). The delegate formally revoked TCO 0614405 and made TCO 0704549 as the replacement, effective from 1 January 2007.\n\n(Notes: the instrument itself is short and technical. The stated purpose in practice is to substitute a new TCO in place of the old one; that looks like a classification adjustment rather than a broad policy change.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative update that maintains the same policy intent — allowing duty-free import of specific sound recording equipment. The scope has not expanded; it is a reclassification of the same goods under a different tariff code."},"complexity_factors":["Very short document (2 pages)","Only 2 operative paragraphs with clear (a) and (b) structure","Minimal defined terms — only references to existing legislation (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular format for goods descriptions","No nested conditions or exceptions","Straightforward revocation and replacement mechanism","Single goods category affected"],"plain_english_summary":"This order cancels an earlier tariff concession (TC 0614405) and replaces it with TC 0704549 for professional solid‑state sound recorders (2, 4 or 6 independent stereo channels), preserving the same duty‑free concession. It affects importers, customs brokers/freight forwarders and Australian purchasers of this equipment.\n\nThe change updates the tariff classification from 8519.89.90 to 8519.81.90 and took effect on 1 January 2007 (signed 30 April 2007)."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-77-2007-tariff-concession-order-0704549","history":"/api/acts/tariff-concession-revocation-order-77-2007-tariff-concession-order-0704549/history","analysis":"/api/acts/tariff-concession-revocation-order-77-2007-tariff-concession-order-0704549/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-77-2007-tariff-concession-order-0704549/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-77-2007-tariff-concession-order-0704549/important-cases","documents":"/api/acts/tariff-concession-revocation-order-77-2007-tariff-concession-order-0704549/documents"}}