{"id":"F2006L03635","name":"Tariff Concession Revocation Order 91/2006 - Tariff Concession Order 0614835","slug":"tariff-concession-revocation-order-91-2006-tariff-concession-order-0614835","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":137348,"registerId":"commonwealth-F2006L03635-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 91/2006 - Tariff Concession Order 0614835","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Conor Annesley a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9703759 made on 01.07.97, in respect of the goods described in TABLE A below. This Revocation has effect from 01.07.97; 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| 8527.90.90 | TUNERS, radio broadcast, having an FM frequency range of 87.5 MHz to108 MHz, whether OR not incorporating MW frequency range, but NOTincluding tuners incorporating ANY of the following:(a) outputs for direct connection to a 100 V, 70 V , 50 V OR 25 Vconstant voltage line speaker system;(b) more than one (mono or stereo) microphone input connection;(c) more than three speaker zone output selection switches;(d) tone generators including ANY of bell (chime), pre-announce,alert or evacuateOp. 01.07.97 - TC 9703759 | 50N/A |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Conor Annesley.......................Dated 01 November 2006 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| 8527.39.00 | TUNERS, radio broadcast, having an FM frequency range of 87.5 MHz to108 MHz, whether OR not incorporating MW frequency range, but NOTincluding tuners incorporating ANY of the following:(a) outputs for direct connection to a 100 V, 70 V , 50 V OR 25 Vconstant voltage line speaker system;(b) more than one (mono or stereo) microphone input connection;(c) more than three speaker zone output selection switches;(d) tone generators including ANY of bell (chime), pre-announce,alert or evacuateOp. 01.07.97 - TC 0614835 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Conor Annesley.......................Dated 01 November 2006 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":3,"scope_assessment":{"changed":false,"description":"This instrument performs a narrow administrative function exactly as intended by the Customs Act—revoking and replacing a tariff concession order. The scope remains limited to reclassifying specific radio tuners under a different tariff heading."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Only 2 defined items (TABLE A and TABLE B)","No nested conditional logic—straightforward revocation and replacement","Single cross-reference to Customs Act 1901 (Section 269SD(2)) and Customs Tariff Act 1995 (Schedule 4, Part III)","Technical product description with specific exclusions (4 sub-paragraphs of features that disqualify the concession)","Retrospective dating mechanism (back to 01.07.97) adds slight complexity"],"plain_english_summary":"This Tariff Concession Revocation Order under the Customs Act 1901 cancels an earlier concession for certain FM broadcast tuners (87.5–108 MHz) and replaces it with a new order that retains the same product description but moves those tuners to a different tariff classification.\n\nIt affects importers of tuners without specified commercial/PA or emergency features, changing which duty rate applies and operating retrospectively from 1 July 1997."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces the original Tariff Concession Order by changing the Customs Tariff classification applied to the same described radio tuners (from 8527.90.90 to 8527.39.00) while maintaining linkage to Schedule 4, Part III item 50 and adopting effect from 01.07.97. Mechanically, scope change is a reclassification rather than a change to the product description or concession item."},"complexity_factors":["Administrative mechanism: simple revocation and replacement under delegate power (Customs Act s269SD(2)) as shown in the instrument header.","Technical tariff reclassification: heading changed from 8527.90.90 to 8527.39.00, requiring customs to apply a different tariff code.","Retroactive effect: the order states effect from 01.07.97, creating potential retrospective implications for past import entries and concessions.","Concession linkage: explicitly ties goods to Schedule 4, Part III, item 50, so concession eligibility (and fiscal impact) depends on the new classification.","Narrow product description: detailed exclusions (outputs for constant-voltage lines, mic inputs, zone switches, tone generators) limit scope but require factual matching at import entry.","Delegated decision: made by a delegate of the Chief Executive Officer, indicating administrative discretion in instrument finalisation."],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order and replaces it with a new order that reclassifies certain radio broadcast tuners (FM 87.5–108 MHz) under a different Customs Tariff heading. It affects importers, suppliers and customs officers by changing which Schedule 4, Part III concession item (item 50) applies, and takes effect from 1 July 1997. The practical consequence is a change in how these tuners are treated for tariff concession or duty and may require reclassification of past and future imports."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-91-2006-tariff-concession-order-0614835","history":"/api/acts/tariff-concession-revocation-order-91-2006-tariff-concession-order-0614835/history","analysis":"/api/acts/tariff-concession-revocation-order-91-2006-tariff-concession-order-0614835/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-91-2006-tariff-concession-order-0614835/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-91-2006-tariff-concession-order-0614835/important-cases","documents":"/api/acts/tariff-concession-revocation-order-91-2006-tariff-concession-order-0614835/documents"}}