{"id":"F2007L02749","name":"Tariff Concession Revocation Order HS2007/407A - Tariff Concession Orders 0614385 and 0614386","slug":"tariff-concession-revocation-order-hs2007-407a-tariff-concession-orders-0614385-and-0614386","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169483,"registerId":"commonwealth-F2007L02749-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/407A - Tariff Concession Orders 0614385 and 0614386","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 0009709 made on 09.02.01, 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 | SOUND REPRODUCING APPARATUS, containing NOT less than sixprerecorded soundsOp. 27.11.00 - TC 0009709 | 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 HS2007/407A\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 | SOUND REPRODUCING APPARATUS, containing NOT less than sixprerecorded soundsOp. 01.01.07 - TC 0614386 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------- | --- |\n| 8519.81.20 | SOUND REPRODUCING APPARATUS, containing NOT less than sixprerecorded soundsOp. 01.01.07 - TC 0614385 | 50  |\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 HS2007/407A","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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Yes. The instrument replaces one broader tariff concession (TCO 0009709 covering 8519.99.00) with two narrower tariff classifications (8519.89.30 and 8519.81.20) and attaches them to Schedule 4, Part III item 50, effective 1 January 2007. Mechanically, the scope of the concession moved from a single general heading to two specified subheadings and a different Schedule 4 item number, altering which tariff entries importers must use."},"complexity_factors":["Legal mechanism is a simple administrative revocation and replacement under s.269SD(2) of the Customs Act 1901 (delegate action).","Change is limited to reclassification of goods into two specific tariff subheadings (8519.89.30 and 8519.81.20) from a broader heading (8519.99.00).","Effective date and retroactive effect point: revocation effective 01.01.07 and replacement operates from that date (requires record updates).","Primary impacts are operational: updating import declarations, customs paperwork and possible changes in duty entitlement (compliance burden on importers and brokers).","No new regulatory tests, eligibility criteria, or procedural steps introduced—low doctrinal complexity but concrete administrative effect.","Limited discretion remains at the delegate/policy level only; the instrument itself is mechanistic rather than standards-based."],"plain_english_summary":"This order revokes a prior tariff concession (TCO 0009709) effective 1 January 2007 and replaces it with two new tariff concession orders (TCOs 0614385 and 0614386). It reclassifies certain “sound reproducing apparatus” into two narrower tariff subheadings and applies Schedule 4, Part III item 50. Importers and customs brokers must use the new tariff codes from the effective date and may see different duty treatment; the change was made by a delegate under section 269SD(2) of the Customs Act 1901."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative update that maintains the same substantive benefit (tariff concession) while updating classification codes. The scope remains limited to the specific goods described (sound reproducing apparatus with six or more pre-recorded sounds) and does not expand beyond the original purpose of granting concessional duty treatment."},"complexity_factors":["Very short document (2 pages)","Only 3 defined instruments referenced (the old TCO and two new TCOs)","Simple tabular structure with clear before/after comparison","No nested conditional logic or exceptions","Single operative section with straightforward revocation and replacement mechanism","Minimal cross-referencing (only to Customs Act 1901 section 269SD(2) and Customs Tariff Act 1995 Schedule 4)"],"plain_english_summary":"This order cancels a 2001 tariff concession for certain sound‑reproducing devices and replaces it, effective 1 Jan 2007, with two new concession orders reflecting updated tariff classifications (8519.89.30 and 8519.81.20). The concessional duty remains under Schedule 4 Item 50, but import paperwork and tariff codes change. Affects importers, customs brokers, freight forwarders, and retailers of electronic toys or gadgets that play pre‑recorded sounds."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-407a-tariff-concession-orders-0614385-and-0614386","history":"/api/acts/tariff-concession-revocation-order-hs2007-407a-tariff-concession-orders-0614385-and-0614386/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-407a-tariff-concession-orders-0614385-and-0614386/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-407a-tariff-concession-orders-0614385-and-0614386/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-407a-tariff-concession-orders-0614385-and-0614386/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-407a-tariff-concession-orders-0614385-and-0614386/documents"}}