{"id":"F2007L01409","name":"Tariff Concession Revocation Order 78/2007 - Tariff Concession Order 0704550","slug":"tariff-concession-revocation-order-78-2007-tariff-concession-order-0704550","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65775,"registerId":"commonwealth-F2007L01409-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 78/2007 - Tariff Concession Order 0704550","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 0614407 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, mini disc, laser beamOp. 01.01.07 - TC 0614407 | 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```html\n

COLUMN 1

Description of Goods including the

Customs Tariff Classification

COLUMN 2

Schedule 4 Item Number Last date of effect

8519.81.90

RECORDERS AND/OR REPRODUCERS, digital audio, mini disc, laser beam

Op. 01.01.07 - TC 0704550

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":3,"scope_assessment":{"changed":true,"description":"Yes. The Order explicitly revokes TCO 0614407 (Table A: goods at 8519.89.90) and substitutes TCO 0704550 (Table B: same goods described but classified at 8519.81.90) effective 01.01.07 (revocation under s269SD(2), Customs Act 1901). That amendment changes the tariff classification of the goods covered by the concession and therefore alters which imports qualify for the Schedule 4 Item 50 concession."},"complexity_factors":["Legal basis: revocation under s269SD(2) of the Customs Act 1901 — requires a delegated officer decision (instrument names Robert Crawford as delegate).","Mechanism: simple revoke-and-replace of an existing Tariff Concession Order (0614407 → 0704550) with a stated date of effect (01.01.07).","Tariff classification detail: change in HS heading from 8519.89.90 (Table A) to 8519.81.90 (Table B) — affects which imports fall within the concession.","Schedule reference: attachment of Schedule 4 Item 50 to the replacement TCO determines concession application.","Operational impact: importers and customs brokers must update classification and entries, altering duty liability and paperwork.","Administrative clarity: instrument is narrow and specific but contains embedded formatting (HTML table) that could complicate automated processing or human reading."],"plain_english_summary":"This Order revokes Tariff Concession Order (TCO) 0614407 and replaces it with TCO 0704550, effective 1 January 2007. It moves the described goods — digital audio mini-disc/laser-beam recorders and reproducers — from tariff classification 8519.89.90 to 8519.81.90 and applies Schedule 4 Item 50. It affects importers of those goods by changing which tariff concession and customs classification govern their imports, and therefore alters import duty treatment and related customs compliance."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs a specific function: revoking and remaking a single tariff concession. It has not expanded beyond its original purpose of maintaining accurate tariff classifications for specific goods."},"complexity_factors":["Single operative section with clear (a) and (b) structure","Only 2 defined items (the old and new tariff concession orders)","No nested conditional logic or exceptions","Minimal cross-referencing (only to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)","Straightforward tabular format for goods description","No interpretative provisions or definitions section"],"plain_english_summary":"This Tariff Concession Revocation Order cancels an earlier duty-free concession for digital audio mini disc recorders/players and reissues the same concession under a revised tariff classification (moving the concession from one code to another). It leaves the import duty outcome unchanged—importers still get duty-free entry—but updates the official tariff coding as an administrative/technical correction to align classifications."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-78-2007-tariff-concession-order-0704550","history":"/api/acts/tariff-concession-revocation-order-78-2007-tariff-concession-order-0704550/history","analysis":"/api/acts/tariff-concession-revocation-order-78-2007-tariff-concession-order-0704550/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-78-2007-tariff-concession-order-0704550/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-78-2007-tariff-concession-order-0704550/important-cases","documents":"/api/acts/tariff-concession-revocation-order-78-2007-tariff-concession-order-0704550/documents"}}