{"id":"F2007L01633","name":"Tariff Concession Revocation Order 93/2007 - Tariff Concession Order 0705897","slug":"tariff-concession-revocation-order-93-2007-tariff-concession-order-0705897","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":66246,"registerId":"commonwealth-F2007L01633-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 93/2007 - Tariff Concession Order 0705897","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 0403482 made on 18.06.04, in respect of the goods described in TABLE A below. This Revocation has effect from 02.04.04; 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| 8419.81.90 | OVENS, MICROWAVEOp. 02.04.04 - TC 0403482 | 50N/A |\n| ---------- | ----------------------------------------- | ----- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 14 May 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| 8514.20.00 | OVENS, MICROWAVEOp. 02.04.04 - TC 0705897 | 50  |\n| ---------- | ----------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 14 May 2007 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, technical administrative instrument that performs exactly what its title suggests: revoking one tariff concession and replacing it with another for a specific product category (microwave ovens). There is no scope creep beyond the original purpose of correcting or updating the tariff classification."},"complexity_factors":["Very short instrument (2 pages)","Only 2 operative paragraphs (revocation and replacement)","Simple tabular format for goods description","Single defined term (Chief Executive Officer reference)","No nested conditional logic or cross-references beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Straightforward administrative action under delegated authority"],"plain_english_summary":"This is a **customs tariff order** that changes which tax break (called a 'tariff concession') applies to microwave ovens imported into Australia.\n\n**What it does:**\n- **Revokes** (cancels) an old tariff concession order (TC 0403482) from 2004 that classified microwave ovens under customs code 8419.81.90\n- **Replaces it** with a new tariff concession order (TC 0705897) that reclassifies microwave ovens under customs code 8514.20.00\n\n**Why this matters:**\nTariff concessions reduce or eliminate import duties (taxes) on specific goods. By changing the classification code, this order ensures microwave ovens get the correct duty rate. The effective date is backdated to **2 April 2004**, meaning the change applies retrospectively to imports from that date.\n\n**Who it affects:**\n- Importers of microwave ovens into Australia\n- Customs brokers and freight forwarders handling these goods\n- The Australian Border Force (who administer customs duties)"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Replaces Tariff Concession Order 0403482 with Tariff Concession Order 0705897, reclassifying microwave ovens from tariff heading 8419.81.90 to 8514.20.00 and applying Schedule 4 item 50, effective 02.04.2004 (as stated in the instrument)."},"complexity_factors":["Legal authority: made under section 269SD(2) of the Customs Act 1901 (delegate action)","Tariff classification technicality: changes HS heading from 8419.81.90 to 8514.20.00","Schedule application: links the goods to Schedule 4 item 50, affecting concession entitlement","Retroactive effect: instrument states effect from 02.04.2004, requiring record adjustments","Administrative compliance: importers/brokers must update declarations and entitlement claims","Narrow scope: applies to a specific product description (microwave ovens), limiting breadth"],"plain_english_summary":"This instrument revokes an earlier tariff concession order for microwave ovens and replaces it with a new order that reclassifies the goods under a different tariff heading and attaches Schedule 4 item 50. It is effective from 2 April 2004. Importers and customs brokers must use the new classification when declaring these ovens; the change was made by a delegate of the Chief Executive Officer under the Customs Act 1901."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-93-2007-tariff-concession-order-0705897","history":"/api/acts/tariff-concession-revocation-order-93-2007-tariff-concession-order-0705897/history","analysis":"/api/acts/tariff-concession-revocation-order-93-2007-tariff-concession-order-0705897/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-93-2007-tariff-concession-order-0705897/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-93-2007-tariff-concession-order-0705897/important-cases","documents":"/api/acts/tariff-concession-revocation-order-93-2007-tariff-concession-order-0705897/documents"}}