{"id":"F2007L03341","name":"Tariff Concession Revocation Order HS2007/413A - Tariff Concession Order 0614399","slug":"tariff-concession-revocation-order-hs2007-413a-tariff-concession-order-0614399","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69248,"registerId":"commonwealth-F2007L03341-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/413A - Tariff Concession Order 0614399","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 9708545 made on 16.12.97, 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 | CASSETTE RECORDERS, portable, battery operated, with one or twomicrophonesOp. 25.09.97 - TC 9708545 | 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 HS2007/413A\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 | CASSETTE RECORDERS, portable, battery operated, with one or twomicrophonesOp. 01.01.07 - TC 0614399 | 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 HS2007/413A","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to a specific tariff concession. The scope remains exactly as intended: updating the classification code for a narrow category of goods (portable cassette recorders) without expanding beyond this specific technical amendment."},"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 date"],"plain_english_summary":"This order cancels a 1997 tariff concession for portable, battery-operated cassette recorders with one or two microphones and replaces it with a new concession under a different customs classification, effective 1 January 2007. Importers and customs officials must use the new order and code to ensure the correct duty treatment and avoid overcharging or compliance issues."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces the earlier Tariff Concession Order with a new one that uses a different customs classification code and explicitly applies Schedule 4 item 50. That alters which tariff concession applies to the same described cassette recorders from 1 January 2007, changing the tariff treatment scope for affected importers."},"complexity_factors":["Technical tariff classifications changed (from 8520.33.90 to 8519.81.41) require customs/HS coding knowledge","Adjustment to which Schedule 4 item applies (now Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995)","Effective date coordination (revocation effective 01.01.07) and transition from previous order with a prior expiry date","Instrument is an administrative replacement (revocation + re‑issue) rather than a simple expiry","Decision made by a delegate under s269SD(2) of the Customs Act 1901 — administrative discretion rather than primary legislation"],"plain_english_summary":"This order revokes Tariff Concession Order 9708545 for portable, battery‑operated cassette recorders and replaces it with Tariff Concession Order 0614399, effective 1 January 2007. \n\nIt changes the customs classification and attaches Schedule 4 item 50 under the Customs Tariff Act 1995, so importers of the specified cassette recorders face a different tariff concession from the effective date. The action was taken by a delegate of the Chief Executive Officer under s269SD(2) of the Customs Act 1901."},"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-hs2007-413a-tariff-concession-order-0614399","history":"/api/acts/tariff-concession-revocation-order-hs2007-413a-tariff-concession-order-0614399/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-413a-tariff-concession-order-0614399/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-413a-tariff-concession-order-0614399/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-413a-tariff-concession-order-0614399/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-413a-tariff-concession-order-0614399/documents"}}