{"id":"F2007L03214","name":"Tariff Concession Revocation Order HS2007/401A - Tariff Concession Order 0614382","slug":"tariff-concession-revocation-order-hs2007-401a-tariff-concession-order-0614382","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68852,"registerId":"commonwealth-F2007L03214-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/401A - Tariff Concession Order 0614382","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 9607767 made on 20.06.96, 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| 8519.93 | DECKS, cassette, basic, automatic reverseFor the purposes of TC 8534022 \"basic\" means decks which doNOT incorporate audio preamplification OR amplificationcomponentsOp. 01.07.96 - TC 9607767 | 5031.12.06 |\n| ------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/401A\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| 8519.81.20 | DECKS, cassette, basic, automatic reverseFor the purposes of TC 8534022 \"basic\" means decks which doNOT incorporate audio preamplification OR amplificationcomponentsOp. 01.01.07 - TC 0614382 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/401A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument does not broaden the subject matter beyond the original TCO’s purpose. It revokes an earlier Tariff Concession Order for the same described goods and replaces it with a new TCO that preserves the product description (including the same interpretive note on \"basic\" decks) while changing the tariff classification code and specifying the applicable Schedule 4 item (Item 50). In substance this is an administrative reclassification and continuity of concession rather than an expansion of scope."},"complexity_factors":["Short administrative instrument (2 pages) but with statutory cross-references","Uses technical tariff classification codes (8519.93 -> 8519.81.20) requiring familiarity with Customs Tariff nomenclature","Cross-reference to section 269SD(2) of the Customs Act 1901 (power to revoke TCOs)","Cross-reference to Part III of Schedule 4 to the Customs Tariff Act 1995 (linking to particular Schedule 4 Item Number 50)","Interpretive note carried forward from a prior TCO (reference to TC 8534022 defining “basic”)","Effective date change and replacement mechanics (revocation effective 01.01.07; replacement effective same date)","Potential implicit reliance on previous TCO’s metadata (e.g. prior TCO’s last date of effect shown as 31.12.06)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- It cancels (revokes) an existing Tariff Concession Order (TCO) numbered 9607767 that covered a particular type of cassette deck and replaces it with a new TCO numbered 0614382. The revocation and replacement both take effect from 1 January 2007 (the text states the revocation has effect from that date and the replacement is made to have effect from the same date).\n- The instrument lists the old tariff classification and description in TABLE A and the new tariff classification and description in TABLE B. TABLE A shows the old classification as 8519.93; TABLE B shows the new classification as 8519.81.20. Both tables describe the same product: \"DECKS, cassette, basic, automatic reverse\" and keep the same interpretive note that \"basic\" means the decks do not include audio preamplification or amplification components.\n- TABLE B also states that the goods in Column 1 are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 applies (TABLE B shows Schedule 4 Item Number 50). That means the new TCO makes the specified tariff treatment in Schedule 4 Part III available to imports that match the description and classification in TABLE B.\n\n**Who this affects**\n\n- Importers or customs brokers who bring into Australia cassette deck units that match the description (\"basic\" cassette decks, automatic reverse) and who rely on tariff concession orders to obtain concessional tariff treatment. They must use the new tariff classification (8519.81.20) to match the replacement TCO and the cited Schedule 4 item.\n- Customs/administrative staff who process import declarations and apply tariff concessions—they must recognise the revocation and apply the new TCO and the linked Schedule 4 item from 1 January 2007.\n- The Australian Government (customs revenue administration), because applying Schedule 4 concessions changes the duty treatment of these imported goods and therefore affects revenue collected or foregone.\n\n**Why it matters (practical consequences and mechanics)**\n\n- This is primarily an administrative reclassification and continuity step: it cancels an older concession order and establishes a new order that covers the same described goods but under a different tariff classification code and a specified Schedule 4 item (Item 50). Mechanically, importers who previously relied on TCO 9607767 must now rely on TCO 0614382 and declare the goods under the new tariff code to receive the concession.\n- The instrument does not itself state a policy rationale beyond the revocation-and-replacement; it operates under the power in section 269SD(2) of the Customs Act 1901 to revoke and make TCOs. The practical effect claimed by the instrument is ongoing concessional tariff treatment for the same product description under an updated tariff classification and a specified Schedule 4 item.\n\n**Costs, incentives, trade-offs and implementation details**\n\n- Who pays / who benefits: Importers of the described cassette decks benefit if the Schedule 4 item grants reduced or nil duty. The government foregoes tariff revenue to the extent the Schedule 4 item reduces duty on these goods.\n- Administrative burden: Low. The change requires re‑classification on import declarations and updates by customs brokers and customs staff. There is a small risk of misclassification audits or delays if importers continue to use the old code or fail to reference the new TCO number.\n- Bureaucratic discretion and implementation risk: Moderate-to-low. The instrument is a standard administrative action by a delegate of the Chief Executive Officer under statutory power. The main practical risk is error in applying the new tariff code or confusion over the effective date (the instrument fixes 01.01.07).\n- Effects on competition and private choices: Narrow and concentrated. The measure applies to a narrowly defined product (basic cassette decks). If the Schedule 4 concession changes the effective duty, it may affect the landed cost for importers of that product and therefore pricing, but the scale is limited to that product line.\n- Compliance and enforcement: Importers must ensure product descriptions and tariff codes match the new TCO to claim the concession. Misdeclaration can trigger customs review, reassessment, or penalties under customs law.\n\n**Relevant statutory references (mechanical, not interpretive)**\n\n- Revocation power cited: section 269SD(2) of the Customs Act 1901 (the delegate exercises power to revoke a TCO).\n- Tariff treatment linkage: Part III of Schedule 4 to the Customs Tariff Act 1995 (the TABLE B entry states the Schedule 4 item that applies).\n\n**Bottom line**\n\nThis instrument is an administrative revocation-and-replacement of a tariff concession order for a narrowly defined class of cassette decks. The practical consequence is that importers must use the new TCO number and the updated tariff classification (8519.81.20) from 1 January 2007 to access the Schedule 4 Part III concession (Item 50). The change is technical, with low implementation cost but a need for accurate tariff coding by importers and customs brokers."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It is a specific technical amendment to a single tariff concession for cassette tape decks, triggered by the 2007 update to the international Harmonized System nomenclature. The revocation and replacement mechanism preserves the original policy intent while updating the legal machinery to reflect new classification codes."},"complexity_factors":["Heavy reliance on external references: requires knowledge of Customs Act 1901 (Section 269SD), Customs Tariff Act 1995 (Schedule 4), and Harmonized System classification codes","Cryptic abbreviations and codes throughout (TC numbers, HS codes, Schedule 4 items) without on-document explanation","Nested conditional definitions: the term \"basic\" is defined negatively (\"do NOT incorporate\") with an OR condition","Cross-referencing between two tables (revocation and replacement) that must be read together to understand the full effect","Effective date mechanics are convoluted: the revocation takes effect 01.01.07, but the instrument itself is dated 20 June 2007, creating a retrospective operation"],"plain_english_summary":"This Order revokes a 1996 tariff concession for certain basic cassette deck importers and replaces it with a new concession effective 1 January 2007. It reclassifies these cassette players between customs tariff codes (changing their Schedule 4 item), which can change the applicable import duty.\n\nThat affects importers, retailers and local manufacturers by altering import costs, competitive dynamics and compliance obligations following Australia’s 2007 HS alignment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-401a-tariff-concession-order-0614382","history":"/api/acts/tariff-concession-revocation-order-hs2007-401a-tariff-concession-order-0614382/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-401a-tariff-concession-order-0614382/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-401a-tariff-concession-order-0614382/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-401a-tariff-concession-order-0614382/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-401a-tariff-concession-order-0614382/documents"}}