{"id":"F2007L03251","name":"Tariff Concession Revocation Order HS2007/402A - Tariff Concession Order 0614391","slug":"tariff-concession-revocation-order-hs2007-402a-tariff-concession-order-0614391","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68971,"registerId":"commonwealth-F2007L03251-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/402A - Tariff Concession Order 0614391","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 9701627 made on 02.05.97, 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| 8519.93.00 | DECKS, CASSETTE, but NOT including decks capable of 12 voltoperationOp. 25.02.97 - TC 9701627 | 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 HS2007/402A\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, but NOT including decks capable of 12 voltoperationOp. 01.01.07 - TC 0614391 | 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 HS2007/402A","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":2,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It performs a straightforward administrative update—replacing one tariff concession with another for the same category of goods (cassette decks) under a revised tariff classification. There is no expansion beyond the original purpose of managing customs duty concessions for specific imported goods."},"complexity_factors":["Very short document (2 pages)","Only 1 defined term (the specific goods description)","Simple structure: one revocation, one replacement","No nested exceptions or conditional logic","Minimal cross-referencing (only references to existing legislation by section number)","Straightforward tabular format with clear Column 1/Column 2 structure"],"plain_english_summary":"This government order changes the import rules for consumer cassette decks (those that do not operate on 12V). It revokes Tariff Concession Order 9701627 and replaces it with concession 0614391 under a different tariff classification (8519.81.20), altering which customs duty rate applies.\n\nThe change affects importers and businesses bringing these cassette decks into Australia. It took effect 1 January 2007 and was signed on 20 June 2007."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces TCO 9701627 with TCO 0614391 effective 01.01.07, reclassifying the specified cassette decks from 8519.93.00 to 8519.81.20 and changing the Schedule 4 item to '50'. This alters which tariff concession applies to those imports, shifting compliance and duty consequences onto importers; the change was made by a delegate exercising power under s.269SD(2) of the Customs Act 1901."},"complexity_factors":["Narrow product scope (specific cassette decks) limits breadth but requires precise classification","Technical tariff reclassification between headings 8519.93.00 and 8519.81.20","Change in applicable Schedule 4 item number (affects concession entitlement and duty calculation)","Effective date (01.01.07) requires retrospective administrative adjustments from that date","Decision made by a delegate under s.269SD(2) of the Customs Act 1901 (administrative discretion)","Compliance burden on importers to update declarations and rely on the new TCO number (TC 0614391)","Document formatting/label ambiguity in the instrument (tables and 'last date of effect' presentation) may cause interpretation effort"],"plain_english_summary":"Revokes Tariff Concession Order 9701627 and replaces it with Tariff Concession Order 0614391, effective 1 January 2007. It reclassifies specific cassette decks from tariff heading 8519.93.00 to 8519.81.20 and applies a different Schedule 4 item number, changing which concession governs import duty treatment.\n\nImporters of the listed cassette decks must reclassify goods, update customs paperwork and may experience a different duty outcome; the action is taken by a delegate under s.269SD(2) of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-402a-tariff-concession-order-0614391","history":"/api/acts/tariff-concession-revocation-order-hs2007-402a-tariff-concession-order-0614391/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-402a-tariff-concession-order-0614391/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-402a-tariff-concession-order-0614391/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-402a-tariff-concession-order-0614391/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-402a-tariff-concession-order-0614391/documents"}}