{"id":"F2007L03316","name":"Tariff Concession Revocation Order HS2007/403A - Tariff Concession Order 0614390","slug":"tariff-concession-revocation-order-hs2007-403a-tariff-concession-order-0614390","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69170,"registerId":"commonwealth-F2007L03316-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/403A - Tariff Concession Order 0614390","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 9705149 made on 29.08.97, 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 | REPRODUCERS, audio, using magnetic tape as the recorded ORrecording media, DC or AC/DC operated, weight NOT exceeding 8 kgOp. 17.06.97 - TC 9705149 | 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 HS2007/403A\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 | REPRODUCERS, audio, using magnetic tape as the recorded ORrecording media, DC or AC/DC operated, weight NOT exceeding 8 kgOp. 01.01.07 - TC 0614390 | 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 HS2007/403A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument narrows/changes the tariff treatment: it revokes Tariff Concession Order No. 9705149 (covering HS 8519.93.00 with Schedule 4 item 5031.12.06) and substitutes Tariff Concession Order 0614390 applying to HS 8519.81.20 with Schedule 4 item 50, effective 01.01.07, thereby altering which concession item applies to the specified goods."},"complexity_factors":["Legal authority: exercise of s269SD(2) of the Customs Act 1901 (delegated decision-making).","Tariff classification change: old classification HS 8519.93.00 replaced by HS 8519.81.20.","Schedule 4 item change: replacement of item 5031.12.06 with item 50 affecting concession applicability.","Effective date mechanics: revocation has effect from 01.01.07 and replacement takes that date.","Administrative impact: importers must update entries, compliance and duty calculations.","Instrument is administrative (revocation/replacement) rather than creating new regulatory regimes."],"plain_english_summary":"This instrument revokes an earlier tariff concession order and replaces it with a new order effective 1 January 2007, changing the tariff classification and the Schedule 4 item that apply to certain audio‑tape reproducers. Importers of those goods will face different tariff treatment and must update customs entries and compliance arrangements. The delegate of the Chief Executive Officer acted under s269SD(2) of the Customs Act 1901 to make the change, thereby altering who pays duties and the administrative basis for the concession."},"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 straightforward technical update — revoking and replacing a single tariff concession order for audio tape reproducers. The scope remains limited to the specific goods described and does not expand beyond the original purpose of managing customs duty concessions for this product category."},"complexity_factors":["Highly specific technical product description requiring customs classification knowledge (HS code 8519.81.20 vs 8519.93.00)","Cross-references to multiple statutes: Customs Act 1901 (Section 269SD), Customs Tariff Act 1995 (Schedule 4, Part III)","Requires understanding of 'Schedule 4 Item 50' concession framework without explanation in document","Effective date mechanics involve revocation and replacement with identical effective dates","Delegate authority structure (CEO of Australian Border Force/Customs delegate) adds administrative law layer"],"plain_english_summary":"This order cancels a 1997 tariff concession and replaces it from 1 January 2007 with a new concession for small audio tape reproducers (≤8 kg, battery or mains powered). It affects importers and businesses selling these devices by updating their customs classification (moving to tariff code 8519.81.20) and thus the import duty treatment they attract."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-403a-tariff-concession-order-0614390","history":"/api/acts/tariff-concession-revocation-order-hs2007-403a-tariff-concession-order-0614390/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-403a-tariff-concession-order-0614390/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-403a-tariff-concession-order-0614390/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-403a-tariff-concession-order-0614390/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-403a-tariff-concession-order-0614390/documents"}}