{"id":"F2007L03003","name":"Tariff Concession Revocation Order HS2007/414A - Tariff Concession Orders 0614397 and 0614398","slug":"tariff-concession-revocation-order-hs2007-414a-tariff-concession-orders-0614397-and-0614398","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118253,"registerId":"commonwealth-F2007L03003-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/414A - Tariff Concession Orders 0614397 and 0614398","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 8800773 made on 01.01.88, 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| 8520.90 | DUPLICATOR SYSTEMS, tape, cassette to cassette OR open reel tocassetteOp. 01.01.88 - TC 8800773 | 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 HS2007/414A\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| 8519.81.90 | DUPLICATOR SYSTEMS, tape, cassette to cassette OR open reel tocassetteOp. 01.01.07 - TC 0614397 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------- | --- |\n| 8519.89.90 | DUPLICATOR SYSTEMS, tape, cassette to cassette OR open reel tocassetteOp. 01.01.07 - TC 0614398 | 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 HS2007/414A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument changes scope by revoking Tariff Concession Order No. 8800773 and substituting two new TCOs that reclassify the described duplicator systems under different tariff headings (8519.81.90 and 8519.89.90) and attach Schedule 4 item 50. Effect is retrospective to 01.01.07 per the instrument; decision made by a delegate under s.269SD(2) of the Customs Act 1901. The change alters which tariff provisions and Schedule 4 treatment apply to affected imports."},"complexity_factors":["Legal authority and decision rule: made under s.269SD(2) of the Customs Act 1901 (instrument cites this as the power used).","Retrospective/operative date: revocation and replacements take effect from 01.01.07 (may affect transactions from that date).","Reclassification scope: single prior Tariff Concession Order (8800773) is replaced by two new TCOs with different tariff headings (8520.90 → 8519.81.90 and 8519.89.90), changing how goods are classified for customs purposes.","Schedule 4 linkage: new orders are assigned to Schedule 4 item number 50, which determines concession treatment and therefore affects duty or exemption outcomes.","Administrative actor: instrument executed by a delegate (Robert Crawford) dated 20 June 2007 — shows delegated executive action rather than primary legislation.","Simplicity of instrument text: instrument is short and procedural (revocation + replacement) which lowers interpretive complexity.","Minor drafting ambiguity: Table A shows a field value '5031.12.06' under \"Last date of effect\" which may require administrative interpretation."],"plain_english_summary":"This instrument revokes an existing tariff concession order (No. 8800773) effective 1 January 2007 and replaces it with two new tariff concession orders that reclassify the same tape duplicator systems under tariff headings 8519.81.90 and 8519.89.90, each linked to Schedule 4 item 50.\n\nMechanically, importers of these duplicator systems must apply the new classifications and any associated Schedule 4 treatment; the change was made by a delegate under s.269SD(2) of the Customs Act 1901 and therefore alters tariff treatment and compliance obligations for those goods."},"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":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative update that maintains the same scope—providing tariff concessions for tape duplicator systems. The change is purely a reclassification of goods to updated tariff codes (from 8520.90 to 8519.81.90/8519.89.90), reflecting changes to the international Harmonized System classification rather than an expansion of the legislation's purpose."},"complexity_factors":["Very short document (2 pages)","Only 3 defined references (Customs Act 1901 section, Customs Tariff Act 1995, specific tariff codes)","Simple binary structure: revoke old order, make new orders","No nested conditions or exceptions","Straightforward tabular format for goods descriptions","Single operative section with clear (a) and (b) structure"],"plain_english_summary":"This order cancels a 1988 tariff concession for tape duplicator systems and replaces it with two new concession orders effective 1 January 2007. It reclassifies cassette and open‑reel duplicators into different tariff headings, affecting importers’ duty rates.\n\nThe change—operating under Item 50 of Schedule 4 to the Customs Tariff Act 1995—ensures concessional duty is applied under the updated classifications."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-414a-tariff-concession-orders-0614397-and-0614398","history":"/api/acts/tariff-concession-revocation-order-hs2007-414a-tariff-concession-orders-0614397-and-0614398/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-414a-tariff-concession-orders-0614397-and-0614398/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-414a-tariff-concession-orders-0614397-and-0614398/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-414a-tariff-concession-orders-0614397-and-0614398/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-414a-tariff-concession-orders-0614397-and-0614398/documents"}}