{"id":"F2007L03254","name":"Tariff Concession Revocation Order HS2007/412A - Tariff Concession Order 0614400","slug":"tariff-concession-revocation-order-hs2007-412a-tariff-concession-order-0614400","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68979,"registerId":"commonwealth-F2007L03254-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/412A - Tariff Concession Order 0614400","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 9702145 made on 30.05.97, 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| 8520.33.90 | PLAYERS/RECORDERS, cassette, having a single or twin decks, withoutinternal power amplifierOp. 13.03.97 - TC 9702145 | 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 HS2007/412A\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 | PLAYERS/RECORDERS, cassette, having a single or twin decks, withoutinternal power amplifierOp. 01.01.07 - TC 0614400 | 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 HS2007/412A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not expand the legislation beyond its original administrative purpose. It performs a narrow administrative substitution: revoking an earlier Tariff Concession Order and issuing a replacement with an updated tariff classification and Schedule 4 item reference for the same described goods. That continues the original objective (providing a concession entry for those cassette players/recorders) rather than materially changing scope or adding new policy responsibilities."},"complexity_factors":["Very short instrument (two pages/one administrative action).","Single substantive operation: revoke prior Tariff Concession Order and replace with a new one.","Two tariff classification numbers involved (old: 8520.33.90; new: 8519.81.41).","One statutory cross-reference: s.269SD(2) of the Customs Act 1901 and a reference to Part III of Schedule 4 to the Customs Tariff Act 1995.","Minimal conditional logic and no nested exceptions.","No defined-terms section within the instrument itself.","One operative effective date (01.01.07) to apply to the replacement entry."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- The instrument revokes an earlier Tariff Concession Order (TCO No. 9702145) and replaces it with a new Tariff Concession Order (TC 0614400). The revocation and replacement take effect from 1 January 2007. (Power used: s.269SD(2) of the Customs Act 1901.)\n\n- The old entry (Table A) listed cassette players/recorders under tariff classification 8520.33.90. The new entry (Table B) lists the same described goods under tariff classification 8519.81.41 and records that the goods are covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. In short: the concession remains for the described cassette players/recorders, but the legal tariff classification and the Schedule 4 item reference have been updated.\n\n**Who this affects**\n\n- Importers and traders who bring the specified cassette players/recorders into Australia. They are the primary beneficiaries if the new Schedule 4 item confers a tariff concession (lower or zero duty).\n\n- Customs officials and brokers who must apply the new tariff classification and record the correct Schedule 4 item on import documentation.\n\n- The Australian Government (via the Department of Home Affairs/Customs) because tariff revenue and administration are affected.\n\n**Why it matters (practical consequences)**\n\n- Tariff treatment: Moving the goods to a different tariff classification and associating them with a specific Schedule 4 item changes which concession (if any) applies. That typically affects the duty rate the importer must pay. The instrument does this by replacing the old TCO with a new TCO that cites Schedule 4 item 50.\n\n- Cash flows and pricing: If the new entry grants a concession, importers pay less duty and therefore have lower landed costs. That changes incentives for importing, stocking and pricing these goods.\n\n- Administrative and compliance effects: Importers and customs brokers must use the new tariff code and Schedule 4 item on customs declarations and retain supporting records to prove eligibility. Customs will apply the new classification from the stated effective date.\n\n- Concentrated beneficiaries and diffuse costs: The direct benefit is concentrated on importers of these specific cassette players/recorders. Any fiscal cost (lost tariff revenue) is diffuse and borne by the budget/general taxpayer base.\n\n**Source claim and testing it against trade-offs and implementation risks**\n\n- The instrument’s stated action is administrative: revoke an existing TCO and make a replacement. The claimed purpose is to continue or re-document a tariff concession for the described goods under an updated classification and Schedule 4 item.\n\n- Costs and incentives: The direct cost is lower customs revenue (if the Schedule 4 item reduces duty). The direct benefit accrues to importers of the specified goods. The instrument may change import behaviour (more imports or changed sourcing) depending on magnitude of the duty change.\n\n- Implementation risk and compliance burden: Low to moderate. The principal operational risk is misclassification or incorrect declaration by importers/brokers during the transition to the new tariff code. Customs must update internal systems and guidance to ensure correct application of the new TCO. Importers must update paperwork and retention of evidence for Schedule 4 eligibility.\n\n- Bureaucratic discretion and oversight: The instrument is executed by a delegate of the Chief Executive Officer (signature: Robert Crawford). The delegate exercises statutory power under the Customs Act to revoke and reissue TCOs; that is standard administrative discretion in tariff administration.\n\n**What changes in behaviour**\n\n- Importers will (a) apply the new classification (8519.81.41) and Schedule 4 item (50) on import entries from 01.01.07, and (b) adjust commercial decisions if the duty outcome changes.\n\n- Customs and brokers will apply the new TCO code in processing and auditing.\n\n**Key statutory references**\n\n- Revocation power used: section 269SD(2) of the Customs Act 1901 (as cited in the instrument).\n\n- The concession reference: Part III of Schedule 4 to the Customs Tariff Act 1995 (the instrument records which Schedule 4 item applies).\n\n(Notes: The descriptive text of the goods remains substantially the same across old and new entries; what changes is the tariff classification number and the explicit linking to Schedule 4 item 50.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative instrument that performs exactly the function described — revoking and remaking a tariff concession to align with tariff reclassification. It has not expanded beyond its original purpose."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revoke old order, make new order","No nested conditions or exceptions","Straightforward tabular format for goods description","Single operative section with clear effective date"],"plain_english_summary":"This Order cancels a 1997 tariff concession for certain imported cassette players/recorders and replaces it with a new concession effective 1 January 2007. It affects importers of single- or twin-deck units without internal power amplifiers now classified under 8519.81.41, updating the reduced customs duty treatment to align with the tariff reclassification and avoid duty uncertainty."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-412a-tariff-concession-order-0614400","history":"/api/acts/tariff-concession-revocation-order-hs2007-412a-tariff-concession-order-0614400/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-412a-tariff-concession-order-0614400/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-412a-tariff-concession-order-0614400/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-412a-tariff-concession-order-0614400/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-412a-tariff-concession-order-0614400/documents"}}