{"id":"F2007L03315","name":"Tariff Concession Revocation Order HS2007/406A - Tariff Concession Order 0614387","slug":"tariff-concession-revocation-order-hs2007-406a-tariff-concession-order-0614387","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69169,"registerId":"commonwealth-F2007L03315-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/406A - Tariff Concession Order 0614387","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 9705109 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| 8519.99.00 | REPRODUCERS, digital audio, compact disc, laser beamOp. 17.06.97 - TC 9705109 | 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 HS2007/406A\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| 8519.89.30 | REPRODUCERS, digital audio, compact disc, laser beamOp. 01.01.07 - TC 0614387 | 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 HS2007/406A","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 is a routine administrative instrument exercising specific powers under Section 269SD(2) of the Customs Act 1901. It performs exactly the function intended: revoking an outdated tariff concession and replacing it with an updated one to reflect changed tariff classifications. No scope creep is evident."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revocation of old order + creation of new order","No nested conditions or exceptions","Straightforward tabular format for goods description","Single operative section with clear effective dates"],"plain_english_summary":"A delegate revoked an old tariff concession and issued a new one to cover imported digital audio CD players using laser technology, shifting their classification to tariff 8519.89.30 effective 1 January 2007. \n\nThis matters to importers because the change aligns the concession with the updated tariff code and determines which duty exemption or reduced rate (Schedule 4 Item 50) applies to these goods."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes TCO 9705109 and substitutes TCO 0614387, changing the tariff classification and the Schedule 4 concession item that applies to the specified digital‑audio compact‑disc reproducers effective 01.01.2007, thereby altering which concessional treatment importers may claim."},"complexity_factors":["Administrative delegation and power used under s.269SD(2) of the Customs Act 1901 (instrument executed by a CEO delegate).","Technical tariff reclassification: commodity code changed from 8519.99.00 to 8519.89.30 requiring customs classification updates.","Schedule cross‑reference change: prior Schedule 4 item noted (5031.12.06) replaced by item 50, altering concession eligibility.","Effective date retroactivity: instrument takes effect from 01.01.2007 while executed on 20 June 2007, requiring retrospective adjustments to entries/records.","Narrow product description limits scope but requires precise product matching by importers/brokers to claim concession.","Low policy complexity but routine compliance burden: tariff code, paperwork and duty treatment changes are operational rather than novel legal questions."],"plain_english_summary":"Mechanically, this instrument revokes Tariff Concession Order 9705109 and replaces it with Tariff Concession Order 0614387, effective 1 January 2007, changing the tariff classification and Schedule 4 concession item that apply to digital‑audio compact‑disc reproducers (see s.269SD(2) Customs Act 1901). It affects importers of those devices by altering which concessional tariff item applies; the decision‑maker is a delegate of the CEO (Robert Crawford). The change shifts customs entitlements and may change duties, paperwork and classification choices for importers and brokers."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-406a-tariff-concession-order-0614387","history":"/api/acts/tariff-concession-revocation-order-hs2007-406a-tariff-concession-order-0614387/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-406a-tariff-concession-order-0614387/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-406a-tariff-concession-order-0614387/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-406a-tariff-concession-order-0614387/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-406a-tariff-concession-order-0614387/documents"}}