{"id":"F2007L02800","name":"Tariff Concession Revocation Order HS2007/408A - Tariff Concession Order 0614384 and 0614392","slug":"tariff-concession-revocation-order-hs2007-408a-tariff-concession-order-0614384-and-0614392","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":169566,"registerId":"commonwealth-F2007L02800-current","compilationNumber":null,"startDate":"2026-04-04","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/408A - Tariff Concession Order 0614384 and 0614392","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 0207789 made on 18.11.02, 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, SOUND, single housing, havingALL the following:(a) cassette player;(b) compact disc player;(c) record player;(d) speakersOp. 27.08.02 - TC 0207789 | 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 HS2007/408A\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, SOUND, single housing, havingALL the following:(a) cassette player;(b) compact disc player;(c) record player;(d) speakersOp. 01.01.07 - TC 0614392 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n| 8519.81.20 | REPRODUCERS, SOUND, single housing, havingALL the following:(a) cassette player;(b) compact disc player;(c) record player;(d) speakersOp. 01.01.07 - TC 0614384 | 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 HS2007/408A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument removes TCO 0207789 (classification 8519.99.00) effective 1 January 2007 and replaces it with two separate Tariff Concession Orders classifying the same described sound reproducers under 8519.89.30 and 8519.81.20, and applying Schedule 4 item number 50. This modifies the tariff classification and the Schedule 4 item that governs concession treatment for these goods."},"complexity_factors":["Revocation and replacement of an existing Tariff Concession Order rather than creation of new policy — procedural change reduces substantive complexity.","Reclassification from one tariff subheading (8519.99.00) into two specific subheadings (8519.89.30 and 8519.81.20) requires careful tariff coding by importers and customs staff.","Instrument expressly invokes delegate power under Section 269SD(2) of the Customs Act 1901 and cross‑references Part III of Schedule 4 to the Customs Tariff Act 1995, requiring knowledge of inter‑statutory links.","Effective date mechanics (revocation effective 01.01.07; replacement orders commence same date) create a single transition point for compliance.","Tabular presentation combines tariff classification, Schedule 4 item and date fields (Table A header), which can cause administrative reading/interpretation effort.","Authority delegated to an officer (named delegate) rather than primary office-holder adds a small layer of administrative provenance to check."],"plain_english_summary":"This instrument revokes Tariff Concession Order 0207789 (covering single‑housing sound reproducers with cassette, CD and record players plus speakers) effective 1 January 2007, and replaces it with two new Tariff Concession Orders that reclassify the same goods under different tariff subheadings. It therefore alters which item of Part III of Schedule 4 to the Customs Tariff Act 1995 applies.\n\nImporters and customs officers are affected: importers must use the new TCO numbers and tariff codes from the effective date, which changes the tariff treatment and administrative compliance obligations."},"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 maintains its original narrow scope. It is a technical administrative update to align tariff concession orders with revised customs tariff classifications (HS2007). The revocation and replacement mechanism is standard for this type of delegated legislation, and the instrument does not expand beyond its original purpose of managing duty concessions for specific imported goods."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Minimal defined terms (relies on external references to Customs Act 1901 and Customs Tariff Act 1995)","Simple structure: revocation of one order, replacement with two orders","Technical but narrow scope—only affects specific sound reproducer machines with four specific components","Cross-references to external legislation (Customs Act 1901, Section 269SD(2); Customs Tariff Act 1995, Schedule 4, Part III) but no internal cross-referencing complexity","Tabular format makes the operative provisions clear and readable"],"plain_english_summary":"This order cancels a 2002 tariff concession and replaces it with two new concession orders effective 1 January 2007, reclassifying certain single‑housing sound reproducer units (cassette/CD/record player with speakers) under new customs codes. Importers of these machines will face the updated duty treatment and must use the new tariff classifications from that date."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-408a-tariff-concession-order-0614384-and-0614392","history":"/api/acts/tariff-concession-revocation-order-hs2007-408a-tariff-concession-order-0614384-and-0614392/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-408a-tariff-concession-order-0614384-and-0614392/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-408a-tariff-concession-order-0614384-and-0614392/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-408a-tariff-concession-order-0614384-and-0614392/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-408a-tariff-concession-order-0614384-and-0614392/documents"}}