{"id":"F2007L03182","name":"Tariff Concession Revocation Order HS2007/410A - Tariff Concession Order 0614694","slug":"tariff-concession-revocation-order-hs2007-410a-tariff-concession-order-0614694","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118645,"registerId":"commonwealth-F2007L03182-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/410A - Tariff Concession Order 0614694","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 9601755 made on 22.02.96, 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| 8520.33 | RECORDER/REPRODUCERS, audio, using magnetic tape as the recordedOR recording medium, DC or AC/DC operated, weight NOT exceeding8 kg but NOT including recorder/reproducers having 3 or morecassette drivesOp. 01.07.96 - TC 9601755 | 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 HS2007/410A\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| 8519.81.41 | RECORDER/REPRODUCERS, audio, using magnetic tape as the recordedOR recording medium, DC or AC/DC operated, weight NOT exceeding8 kg but NOT including recorder/reproducers having 3 or morecassette drivesOp. 01.01.07 - TC 0614694 | 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 HS2007/410A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative reclassification. The scope remains identical to the original 1996 order—same product category, same concession benefit, same exclusions. Only the tariff classification number and order number have changed to reflect updated customs nomenclature."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revocation + replacement","No nested conditions or exceptions beyond basic good descriptions","Single operative section with straightforward effective date mechanics","Technical but precise goods description using standard customs nomenclature"],"plain_english_summary":"This order cancels a 1996 tariff concession for certain portable audio tape recorders and replaces it with a new concession under a different customs classification so the same battery or AC/DC-operated, <8kg cassette players remain eligible for reduced import duties. It preserves the duty relief for affected importers after reclassification (8520.33 → 8519.81.41), effective 1 January 2007."},"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":"The instrument changes scope by reclassifying the specified recorders from HS 8520.33 to HS 8519.81.41 and by assigning a different Schedule 4 item (see TABLE A and TABLE B). Practically, importers pay attention: the concession they can claim may differ from the prior order, requiring them to adjust classification and import documentation. The change was made by a CEO delegate under s.269SD(2) of the Customs Act 1901. Compliance burden is concentrated on affected importers and customs brokers, who must apply the new tariff heading and confirm eligibility for item 50."},"complexity_factors":["Single administrative action: revocation of one TCO and immediate replacement (simple change of instrument).","Legal authority cited: exercise of power under s.269SD(2) of the Customs Act 1901 (delegated decision-maker).","Tariff technicality: change of tariff classification (TABLE A: HS 8520.33 → TABLE B: HS 8519.81.41) requiring correct commodity classification.","Concession mechanics: assignment to a different Schedule 4 item (from 5031.12.06 to item 50) affecting entitlement to concessional treatment.","Operational details: clear effective date (01.01.07) and narrow goods description including an exclusion (not including units with 3+ cassette drives), which creates a targeted compliance check."],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order for certain portable audio magnetic-tape recorders and replaces it with a new order that reclassifies the goods under a different tariff heading and assigns a Schedule 4 concession item, effective 1 January 2007. Importers of those recorders are the primary parties affected: the change alters which concession they may claim, creates a classification and compliance task, and was made by a delegate under s.269SD(2) of the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-410a-tariff-concession-order-0614694","history":"/api/acts/tariff-concession-revocation-order-hs2007-410a-tariff-concession-order-0614694/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-410a-tariff-concession-order-0614694/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-410a-tariff-concession-order-0614694/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-410a-tariff-concession-order-0614694/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-410a-tariff-concession-order-0614694/documents"}}